ICE on ACA, Enforcement

"The Patient Protection and Affordable Care Act (ACA), Pub. L. No. 111-148, 124 Stat. 224, and the Social Security Act (SSA) require that individuals seeking coverage under a qualified health plan offered on a Health Insurance Marketplace or through an insurance affordability program (i.e., premium...

The ACA's Impact on LPRs Residing Outside the USA: Endelman & Mehta

"[U]nless the IRS provides more specific guidance, it is not clear at this time whether an LPR who takes the bona fide residence exception for purposes of shielding foreign income can also be deemed to have the minimum essential coverage. LPRs who seek to claim a section 911 type foreign earned...