Guidance Describes Exceptions to the Individual Coverage Mandate and Criteria for Claiming the Premium Tax Credit

January 31, 2013 – The Department of Treasury yesterday released official guidance on the applicable individuals required to satisfy the ACA’s individual coverage mandate, the calculation procedure for the payment penalties for non-compliance of the mandate and eligibility
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Do the Wellness Math Yourselves, CFOs

Healthy workers are more productive than unhealthy workers, just like workers in some countries are demonstrably more productive than those in others. Yet while no one would propose solving a struggling country’s economic problems by paying its workers to act more German (for example)
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It’s a Mad, Mad, Mad, Mad ObamaCare

For sheer political farce, not much can compete with ObamaCare’s passage, which included slipping the bill through the Senate before dawn three Christmas eves ago. But the madcap dash to get ready for the entitlement’s October 2013 start-up date is a pretty close second. R
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Implementing Health Reform: Moving Forward On Exchanges

The surge of Affordable Care Act implementation momentum that ended 2012 seems to be continuing into 2013. The ACA required HHS to determine by January 1, 2013, whether states are on track to have a state-based exchange operational by January 1, 2014, and to establish federal exchange
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HHS Issues Proposed Regulations on ACA’s Transitional Reinsurance Program Fees

HHS has issued proposed regulations implementing reinsurance fees imposed by the Affordable Care Act (“ACA”) on employer-sponsored group health plans. The fees will fund ACA’s transitional reinsurance program. They will apply for the first three years that the Health Insurance Exchang
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Sticky Ages: Why Is Age 65 Still a Retirement Peak?

When Social Security’s Full Retirement Age (FRA) increased to age 66 for recent retirees, the peak retirement age increased with it. However, a large share of people continue to claim their Social Security benefits at age 65. This paper explores two potential explanations for the “sti
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Federal Exchanges of (Secure?) Information

This column in USA Today highlights a potential concern of the impending federally-facilitated exchanges under health reform. Specifically, because the exchanges have to determine eligibility for advanced payments of tax credits, the IRS and the Department of Homeland Security have to
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HHS Issues Proposed Regulations Implementing Reinsurance Fees Paid by Carriers and Group Health Plans Under the Affordable Care Act

The Patient Protection and Affordable Care Act (Act) fundamentally changes the way that health insurance is regulated in the United States. These changes are part of an ambitious statutory scheme that comprehensively reforms insurance underwriting practices. Reforms include new guaran
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New Year, New Deductible: 5 Ways to Help Your Employees Save on Healthcare in 2013

The start of the New Year brings a new deductible for your employees. You can help them manage this expense by sharing these five opportunities to save on healthcare in 2013. Read More..
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Small businesses struggle to navigate provisions of the health care law

Small businesses have enough to worry about without having to wade through the intricacies of hundreds of pages of the health care legislation enacted in 2010: the Patient Protection and Affordable Care Act, P.L. 111-148, as amended by the Health Care and Education Reconciliation Act
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