Trouble with images? View as a Web page.

Facebook Twitter More...

Download PDF

Polsinelli Shughart PC Health Care Law In the News
Attorneys

Matthew J. Murer
Practice Area Chair

Jane E. Arnold
Practice Area Vice-Chair

Colleen M. Faddick
Practice Area Vice-Chair

Alan K. Parver
Practice Area Vice-Chair

Janice A. Anderson
Douglas K. Anning
Jane E. Arnold
Jack M. Beal
Cynthia E. Berry
Mary Beth Blake
Gerald W. Brenneman
Teresa A. Brooks
Jared O. Brooner
Anika D. Clifton
Anne M. Cooper
Lauren P. DeSantis-Then
S. Jay Dobbs
Thomas M. Donohoe
Cavan K. Doyle
Meredith A. Duncan
Erin Fleming Dunlap
Fredric J. Entin
Jennifer L. Evans
T. Jeffrey Fitzgerald
Michael T. Flood
Kara M. Friedman
Rebecca L. Frigy
Asher D. Funk
Randy S. Gerber
Mark H. Goran
Linas J. Grikis
Lauren Z. Groebe
Brett B. Heger
Jonathan K. Henderson
Margaret H. Hillman
Jay M. Howard
Cullin B. Hughes
Sara V. Iams
George Jackson, III
Bruce A. Johnson
Lindsay R. Kessler
Joan B. Killgore
Anne L. Kleindienst
Chad K. Knight
Sarah R. Kocher
Dana M. Lach
Jason T. Lundy
Ryan M. McAteer
Jane K. McCahill
Ann C. McCullough
Ryan J. Mize
Aileen T. Murphy
Hannah L. Neshek
Gerald A. Niederman
Edward F. Novak
Thomas P. O'Donnell
Aaron E. Perry
Mitchell D. Raup
Daniel S. Reinberg
Kristen B. Rosati
Donna J. Ruzicka
Charles P. Sheets
Kathryn M. Stalmack
Leah Mendelsohn Stone
Chad C. Stout
Steven K. Stranne
William E. Swart
Tennille A. Syrstad
Emily C. Tremmel
Andrew B. Turk
Joseph T. Van Leer
Andrew J. Voss
Joshua M. Weaver
Emily Wey
Mark R. Woodbury
Janet E. Zeigler

 

Additional Health Care
Professionals


Julius W. Hobson, Jr.
Harry Sporidis

To learn more about our
Health Care practice,
click here.


March 2013

 

Proposed and Final Rules Released Regarding the ACA's Individual Mandate

 

Beginning in 2014, the Affordable Care Act's (ACA) individual mandate requires most individuals to have "minimum essential coverage" or pay a "shared responsibility payment." In upholding the individual mandate last summer, the United States Supreme Court held that the individual mandate is not a legal command to buy insurance but rather a tax. Given this, if uninsured individuals do not obtain coverage they will be forced to pay a shared responsibility payment to the IRS at the end of the tax year.

On January 30, 2013, the U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) collectively released two proposed rules and a final rule regarding the individual mandate. Most recently, HHS released an essential health benefits final rule on February 20, 2013.

In addition to providing guidance on minimum essential coverage, the January regulations explain the mandate's shared responsibility provision and lay out the eligibility rules for receiving an exemption as well as the process by which individuals can receive certificates of exemption. Both agencies' proposed regulations include rules that will ease implementation and help ensure that the payment applies only to the limited group of taxpayers who choose to spend a substantial period of time without coverage despite having access to affordable health care. According to the Congressional Budget Office (CBO) less than two percent of Americans will owe a shared responsibility payment.

Minimum Essential Coverage

  • HHS Proposed Rule

Shared Responsibility Payments and Exemptions

  • HHS Proposed Rule
  • IRS Proposed Rule
  • IRS Final Rule

Essential Health Benefits

  • HHS Final Rule

The Individual Mandate's Impact on Health Care Providers

Moving Forward

HHS and the IRS are currently seeking comments on these proposals. Comments on the Treasury Department (IRS) proposed regulations are due by May 2, 2013, and a public hearing will be held on May 29, 2013. Comments on the HHS proposed regulations are due by March 18, 2013.

  • To read the HHS proposed rule, visit here.
  • To read the IRS proposed rule, visit here.
  • To read the IRS final rule, visit here.

For More Information

For questions, please contact:

 

  To learn more about our RSS feeds, click here. Click here to learn more about our RSS feeds. Click here to learn more about our RSS feeds.

Polsinelli Shughart | In the News

Headlines and Bylines from polsinelli.com


 

Prominent New York Bankruptcy Attorney Joins Polsinelli Shughart

KCTV5 Interviews Attorney Luke Hagedorn About Wind Energy Economics

President - Elect of the American Health Lawyers Association Joins Polsinelli Shughart

e-Alert: Changes to Patients' Rights Under the Final Rule

Webinar Video: Honoring Our Retiring Shareholder Harlan Stamper

Subscribe to: Polsinelli Shughart Health Reform and Related Policy News

   
 

Get more news from polsinelli.com.

   
Click here to learn more about our RSS feeds.

 

ABOUT POLSINELLI SHUGHART:

    Facebook
Connect with us on Facebook. Connect with us on Twitter. Connect with us on LinkedIn.

Serving corporations, institutions, entrepreneurs, and individuals, our attorneys build enduring relationships by providing legal counsel informed by business insight to help clients achieve their objectives. This commitment to our clients' businesses has helped us become the fastest-growing, full-service law firm in America*. With more than 600 attorneys in 16 cities, our national law firm is a recognized leader in the industries driving our growth, including health care, financial services, real estate, life sciences and technology, energy and business litigation. The firm can be found online at www.polsinelli.com. Polsinelli Shughart PC. In California, Polsinelli Shughart LLP.

* Inc. Magazine, September 2012

 
       
         
         
Chicago, Dallas, Denver, Edwardsville, Jefferson City, Kansas City, Los Angeles, New York Overland Park, Phoenix, St. Joseph, St. Louis, Springfield, Topeka, Washington, D.C., Wilmington DE
 

To update your email preferences, please contact us at Interaction@polsinelli.com. To opt out of these communications, click the unsubscribe link below.

Polsinelli Shughart provides this material for informational purposes only. The material provided herein is general and is not intended to be legal advice. Nothing herein should be relied upon or used without consulting a lawyer to consider your specific circumstances, possible changes to applicable laws, rules and regulations and other legal issues. Receipt of this material does not establish an attorney-client relationship.

Polsinelli Shughart is very proud of the results we obtain for our clients, but you should know that past results do not guarantee future results; that every case is different and must be judged on its own merits; and that the choice of a lawyer is an important decision and should not be based solely upon advertisements.

Polsinelli Shughart PC. In California, Polsinelli Shughart LLP. Polsinelli Shughart® is a registered trademark of Polsinelli Shughart PC.


Copyright © 2013 Polsinelli Shughart PC ®.

 
           
Polsinelli Shughart