LexisNexis® Legal Newsroom
Health Care Reform's Impact on Employers and Employee Benefit Plans

[T]he Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act... (collectively, the "PPACA" or the "Act")... will provide... new mandates on what needs to be included in health plans, new reporting and disclosure requirements, new subsidies...

The Tax Treatment of Health Coverage for Children Up to Age 26

The Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 include provisions that require health plans to extend coverage to children of employees up to age 26, regardless of whether the child is a dependent or a full-time student. ... On...

Robert Jennings and Elizabeth Sweigart of Verse Consulting, LLC, on the Recent Codification of the Economic Substance Doctrine

On this edition, Robert Jennings and Elizabeth Sweigart discuss codification of the economic substance doctrine included in the Health Care and Education Reconciliation Act of 2010. Mr. Jennings and Ms. Sweigart analyze objective signposts introduced by the legislation to qualify transactional economic...

Economic Substance Codification and Multinational Cross-Border Transactions

U.S. multinationals need to focus on the codification of the Economic Substance Doctrine in the recently enacted Health Care and Education Reconciliation Act of 2010, P.L. 111-152 (H.R. 4872) ... U.S. multinationals with contemplated or pending transactions [need] to act quickly to put in place a practical...

Introduction to the Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010

By Timothy S. Jost, Robert L. Willett Family Professor of Law, Washington and Lee University School of Law The health care reform legislation adopted by Congress consists of the (originally) 2409 page Senate "Patient Protection and Affordable Care Act," (PPACA), signed into law by President...

Health Care Reform Event on martindale.com Connected

HEALTH CARE REFORM The Patient Protection and Affordable Care Act (PPACA) along with the Health Care and Education Reconciliation Act of 2010 is a product of the health care reform agenda of the Democratic 111th Congress and the Obama administration. The law includes a large number of health-related...

Judge Rules On Attorneys General Lawsuit Challenging Health Care Law; 2 Claims Remain

PENSACOLA, Fla. - (Mealey's) Two of six claims remain in a suit brought by attorneys general challenging the Patient Protection and Affordable Care Act (PPACA) after a Florida federal judge issued his ruling Oct. 14 on a motion to dismiss brought by the federal government ( State of Florida, et al...

Liberty University's Challenge Of Health Care Law Dismissed

LYNCHBURG, Va. - (Mealey's) A Virginia federal judge on Nov. 30 dismissed a lawsuit brought by group of plaintiffs in Virginia, including a private Christian university, challenging the recently enacted Patient Protection and Affordable Health Care Act (PPACA), saying that the new law is constitutional...

Virginia Federal Court Dismisses Liberty University Lawsuit Claiming Health Care Reform-Patient Protection and Affordable Health Care Act is Unconstitutional

LYNCHBURG, Va. - (Mealey's) A Virginia federal judge on Nov. 30 dismissed a lawsuit brought by group of plaintiffs in Virginia, including a private Christian university, challenging the recently enacted Patient Protection and Affordable Health Care Act (PPACA), saying that the new law is constitutional...

More Focus on Sin Taxes Needed in Health Care Debate

House passage of H.R. 2, the Repealing the Job-Killing Health Care Law Act, starts the bidding in what is certain to take years to resolve the health care crisis. Attention to health care reform excise taxes will only intensify as judicial and legislative action unfolds in challenges to the Patient Protection...

House Votes To Repeal Health Care Act

WASHINGTON, D.C. -- The U.S. House of Representatives voted Jan. 19 245-189 to repeal the Patient Protection and Affordable Care Act (PPACA). Debate on H.R. 2 -- "Repealing the Job-Killing Health Care Act" -- began Tuesday. The evening vote passed mostly along party lines, with only three...

Spotlight on Health Care Reform - House Votes To Repeal Patient Protection and Affordable Care Act

WASHINGTON, D.C. -- The U.S. House of Representatives voted Jan. 19 245-189 to repeal the Patient Protection and Affordable Care Act (PPACA). Debate on H.R. 2 -- "Repealing the Job-Killing Health Care Act" -- began Tuesday. The evening vote passed mostly along party lines, with only three...

Penalties and Retainer Letters After the Enactment of Economic Substance

As mentioned a few times on this blog, Congress codified the economic substance doctrine last year as part of the Health Care and Education Reconciliation Act of 2010. One of the aspects of the new law is the introduction of a strict liability penalty for engaging in transactions that lack economic substance...

Supreme Court Denies Injunction Pending Appellate Review Of Birth Control Issue

WASHINGTON, D.C. - (Mealey's) In an in-chambers order, the U.S. Supreme Court on Dec. 26 denied a request for an injunction pending appellate review of a lower court's decision rejecting a preliminary injunction to halt the implementation of a mandate contained in the Patient Protection and Affordable...

Estates and Trusts and the Proposed Regulations for the Net Investment Income Tax Under IRC Section 1411

by Diane L. Mutolo * ... On Jan. 1, 2013, a 3.8% net investment income tax on individuals and estates & trusts, enacted as part of the Health Care and Education Reconciliation Act of 2010 (Pub L No 112-152, 111th Cong, 2d Sess (March 30, 2010)) takes effect... IRC Section 1411 ... will provide...

Estates and Trusts and the Proposed Regulations for the Net Investment Income Tax Under IRC Section 1411

by Diane L. Mutolo * ... On Jan. 1, 2013, a 3.8% net investment income tax on individuals and estates & trusts, enacted as part of the Health Care and Education Reconciliation Act of 2010 (Pub L No 112-152, 111th Cong, 2d Sess (March 30, 2010)) takes effect... IRC Section 1411 ... will provide...

Offset Elixir: Elusive Antidote for Medical Device Excise Tax Pain

The Medical Devices Excise Tax was imposed pursuant to Section 1405(a) of the Health Care and Education Reconciliation Act of 2010 ( P.L. 111-152 , the "Act"). Almost immediately after the Act was signed into law, calls for repeal began. Proposed repeal legislation was introduced in both houses...