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Joint Venture Between Moulder Law and Health Care Attorneys P.C.

June 5 in Uncategorized by Ryan Moulder Comments Off I am excited to announce a joint venture between Moulder Law and Health Care Attorneys P.C. David Mcfarlane, the founder of Health Care Attorneys P.C., and I share a similar philosophy regarding the approach to assisting employers with the Affordable Care Act. After discussing our firms’ visions we believed it would be advantageous for our clients if we pooled our resources and diverse backgrounds to provide the best possible service. We share a passion for assisting employers in complying with and making sound read more Read More


Additional Thoughts on The Forgotten Employees Publication

August 29 in Uncategorized by Ryan Moulder Comments Off I wanted to make a quick blog post about my latest publication, The Forgotten Employees – How a Treasury Oversight Will Impact Employers Wishing to Utilize the Look-Back Measurement Method.  A reader reached out to me to point out that in the real world, it is common for an employer’s actual hourly needs be different than predicted.  The reader’s point was that an employee scheduled to work 29 hours per week during the initial measurement period may in fact work 30 plus hours per week.  Additionally, the reader expressed valid concern over an employer’s ability to monitor a segment of its workforce’s hours of service.  However, read more Read More


Additional Thoughts on the Government Subsidizing Employers’ Healthcare Expenses in 2014

July 19 in Uncategorized by Ryan Moulder Comments Off This blog post discusses some additional factors employers should consider before deciding whether to implement the strategy discussed in the Government Offering to Subsidize Employers’ Healthcare Expenses in 2014 read more Read More


Applicable Large Employer Loophole

April 19 in Uncategorized by Ryan Moulder Comments Off While reading the proposed regulations related to the Shared Responsibility for Employers Regarding Health Coverage, I was struck by what appears to be a large loophole for an employer when determining if it is an applicable large employer (ALE).  If the loophole is used properly, employers can avoid being ALEs by manipulating their full-time equivalent employee count.  This will prevent an employer from being subject to the Play or Pay Mandate. To determine if an employer is an ALE the employer uses the actual hours of read more Read More


A Model to Assist Your Company in Making Smart ACA Decisions

March 1 in Uncategorized by Ryan Moulder Comments Off In ten months large employers will have to have an action plan in place to comply with the Play or Pay Mandate.  The three questions employers should examine when putting together their plan are:
  • How much would it cost to pay the penalty under the ACA?
  • How much would it cost to offer qualifying coverage under the ACA?
  • If coverage is not offered, how valuable will the tax credits provided by the federal government be to the employees and their family?
The firm has created a model that estimates these costs for employers.  The purpose of the model is to assist employers in making sense of all of the moving variables that need to be considered when putting together an action plan for the Play or Pay Mandate.  Below is a brief description of the variables employers need to consider when answering read more Read More


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