Tag Archives: Patient Protection and Affordable Care Act

Health care reform: IRS Issues Guidance for Employers Determining Full-time Employees

As reported in Health care reform: The implications of Supreme Court’s decision for employers,  “the heart of the law requires that ‘large employers’ offer a medical plan that provides ‘minimum essential health benefits’ to their full-time employees or pay a tax effective Jan. 1, 2014.”  So which employees are full-time employees?  The Patient Protection and … Continue Reading

U.S. Supreme Court Upholds Healthcare Law

Today in a landmark decision, the United States Supreme Court decided that the Patient Protection and Affordable Care Act (PPACA) is constitutionally permissible.  In a closely divided 5 – 4 decision, the Court ruled that the so-called “individual mandate” was constitutional as a tax. Based upon the Court’s ruling, the PPACA will continue.  Although some of … Continue Reading