Nondiscrimination Rules Could Pose Problem for Employers

February 8 in Uncategorized by Ryan Moulder Comments Off Like many, I was surprised to see the penalties imposed by section 4980H of the Code will be applied on a member by member basis of a controlled group as opposed to counting the controlled group as one employer.  This was a generous concession by the IRS and Treasury which opens the door to potential planning opportunities.  However, these opportunities could be closed when the IRS and Treasury release regulations regarding the nondiscrimination rules associated with the ACA. Consider the read more Read More

Will’s Article Misleading – Misses Important Variable

January 31 in Uncategorized by Ryan Moulder Comments Off In a recent, widely publicized, article by George Will the conservative columnist lays out a plan that would threaten to undermine the Affordable Care Act (the Act).  Will’s article which is based on Thomas Lambert’s article entitled How the Supreme Court Doomed the ACA to Failure, presents a brilliant argument using two hallmark provisions of the Act.  The problem is it fails to account for a third variable that would place a substantial risk on individuals who follow through with Will and Lambert’s plan.   The read more Read More

Does the Premium Assistance Program Extend to Section 1321 Exchanges? – Why Employers Should Care

January 27 in Uncategorized by Ryan Moulder Comments Off One uncertainty created by the Patient Protection and Affordable Care Act (the Act) is whether a person enrolled in a Federal Exchange is entitled to participate in the premium tax credit or cost-sharing reduction program (the premium assistance program) created by the Act. The Act is not clear on this issue and the answer will have a profound effect on the implementation of the Act.The Act allows a State to establish an Exchange (a section 1311 Exchange) to offer qualified health plans to individuals and employers.  If a State does not read more Read More

The Affordable Care Act Creates Uncertainty for Employers

January 21 in Uncategorized by Ryan Moulder Comments Off This week I completed a cover to cover reading of the Affordable Care Act (the Act).  I was stunned (and often times bored) to learn more than 80 percent of the Act will have little or no direct impact on employers.  The overwhelming majority of the Act has to do with changes to the Medicaid and Medicare programs run by the States and Federal government.   I was pleased to see the Act calls for statistical studies to try to make both programs more efficient.  However, I am skeptical the government will read more Read More

Interesting Provisions from the Proposed Treasury Regulations on the Play or Pay Mandate

January 16 in Uncategorized by Ryan Moulder Comments Off While reviewing the recently released Treasury regulations regarding the Play or Pay Mandate (the Mandate) several provisions stood out to me.  Below is a list of provisions that may surprise read more Read More