Small employer transition relief from $100 daily penalty expires on June 30, 2015

Time Is Money - Hour-Glass And Dollar Bills

Article by: Jay Maples and Andy Andrews The Affordable Care Act (“ACA”) included various insurance market reforms that apply to health insurance plans. An excise tax is imposed on any “group health plan” that fails to meet certain market reform requirements, such as, for example, rules related to pre-existing condition exclusions. The excise tax, alsoRead More

Supreme Court upholds Affordable Care Act tax credits on federal exchanges

Pill Pig

Article by: Jay Maples and Andy Andrews Yesterday, in King v. Burwell, the United States Supreme Court concluded, by a 6-3 vote, that tax credits are available for health insurance purchased on a State or Federal Health Insurance Exchange for any applicable taxpayer.  The issue was whether tax credits authorized under the Affordable Care ActRead More

Where the rubber meets the road – Reporting required by the Affordable Care Act

Affordable Care Act Button

Reporting Requirement.  The Affordable Care Act (“ACA”) reporting requirements take effect on January 1, 2015.  Forms will be due in 2016 with respect to the 2015 calendar year.  There are two basic reporting obligations: 1) Filing (with the IRS) and 2) Furnishing (to employees). Applicable Large Employers (“ALEs”) have filing and furnishing obligations.  Providers ofRead More

MASA health insurance plans to be cancelled, effective November 30, 2014

Cancelled Stamp

Many physicians and physician practices have begun receiving letters from the Medical Association of the State of Alabama (“MASA”) that MASA health insurance plans will be cancelled, effective November 30, 2014. MASA health insurance plans through Blue Cross and Blue Shield of Alabama (“Blue Cross”) have long been a popular benefit for members.  Pursuant toRead More

A busy day in the federal courts – potential circuit split on the Affordable Care Act

Affordable Care Act-stamp

What Happened?  Yesterday, two federal appellate courts issued conflicting rulings regarding tax credit subsidies for individuals who purchase health insurance through “exchanges” run by the federal government. Exchanges. Under the Affordable Care Act (the “ACA”), each state may establish a health insurance exchange where individuals can purchase health insurance policies, known as a “state-run” exchange. Read More

Employers cannot dump workers into health exchanges says IRS

Healthcare Concept

According to the New York Times, the IRS ruled last month that employers may not shift health care costs by “sending their employees to a health insurance exchange with a tax-free contribution of cash to help pay the premiums”.  Under existing law, when employers provide health care coverage to employees, the cost of the insurance isRead More

Transition relief in ACA implementation, extended renewal of non-compliant health insurance plans permitted


Last fall, the federal government announced that insurance companies could renew health insurance policies in the individual and small group markets that would have otherwise been cancelled for failing to comply with certain market reforms required by the Affordable Care Act (the “ACA”).  However, some insurance companies decided against renewing non-compliant plans, even though theyRead More

Getting ready for the transition from ICD-9 to ICD-10


On January 16, 2009, the U.S. Department of Health and Human Services (“HHS”) released the final rule mandating that everyone covered by the Health Insurance Portability and Accountability Act (“HIPAA”) must transition from ICD-9 diagnosis and procedure codes to ICD-10 diagnosis and procedure codes.  The new ICD-10 code set was created to provide greater detailRead More

Get your certificate before you collaborate!


Last summer Governor Bentley signed legislation authorizing Regional Care Organizations (“RCOs”), which, among other things, encourage collaboration among health care providers.  In a nutshell, RCOs will be entities in five regions of Alabama responsible for the care of Medicaid beneficiaries.  By 2016, RCOs will receive a capitated payment from the state and are “at-risk” ifRead More

Employer mandate for some delayed another year by President Obama


President Obama’s administration has issued regulations that only employers with more than 100 full time employees will be subject to fines in 2015 unless they offer coverage under Obamacare.  The requirement to offer coverage for employers with 50 to 100 employees has been delayed until 2016.  These regulations followed the decision last year to notRead More