ICHRAs and the Shared Responsibility Payment: Final Regulations
The IRS outlined final rules regarding the shared responsibility payment (SRP) and other nondiscrimination rules applicable to health reimbursement arrangements (HRAs) and other account-based group […]
Individual Mandate Declared Unconstitutional; ACA Remains Law For Now
After an eagerly awaited decision, the Fifth Circuit Court of Appeals found the Affordable Care Act (ACA)’s individual mandate unconstitutional. However, the Fifth Circuit remanded […]