[Update: for a good understanding of what the decision means sector by sector, start with this analysis by Skadden: Supreme Court Narrowly Upholds Health Reform Law but Limits Congress’ Authority Over States... includes a look at the implications for employers, insurers, hospitals and institutional providers, and drug and device manufacturers.]
See below for growing reading list of legal commentary and analysis
On June 28, 2012, the Supreme Court ruled that the Patient Protection and Affordable Care Act is constitutional. What does the decision mean for employers like you?
It’s time to get to work.
The debate over the law is far from over: Congressional Republicans have already begun to promote a complete repeal of the law (see, for example, Supreme Court Doesn’t Have the Final Word on Obamacare).
Until that happens – if it does at all – it’s up to employers to meet the requirements established by the law. Here’s how law firm Bryan Cave framed those obligations before the decision was handed down:
“The short immediate list of ‘to dos’ includes:
- Summaries of benefits and coverage are due for the first open enrollment beginning on or after September 23.
- Form W-2 reporting of the cost of health coverage will be required for most employers for 2012.
- Employers will need to amend their health FSAs by the end of 2014 plan year to comply with the $2,500 limit on employee contributions.
- The comparative effectiveness fee will be due this year.
- The first medical loss ratio rebates will be due this year.
- Prepare for the 2013 increase in Medicare tax
Additionally, for 2014, employers will need to prepare for:
- 90-day limitations on waiting periods.
- The complete elimination of pre-existing conditions (to the extent group health plans have those).
- The ‘shared responsibility’ (aka ‘play or pay’) penalties for employers who either (a) fail to offer health coverage or (b) offer health coverage that is either ‘unaffordable’ (as defined by PPACA) or does not provide “minimum value” (as to be defined by the agencies).
- The filing of new information returns to the IRS and their delivery to certain full time employees.
- Increased incentives for wellness programs of 30% of the cost of coverage (and up to 50%, if HHS increases the incentive, as the statute allows).
And at some yet-to-be determined date(s), employers will need to prepare for:
- Non-discrimination rules for insured health plans.
- Automatic enrollment in health plans for employers with at least 200 employees.
And last, but not least, the ‘Cadillac Tax’ on high-cost health plans, to come into effect in 2018.”
Read the updates:
- The Future of Health Reform: Impact of the U.S. Supreme Court Decision in National Federation of Independent Business et al. v. Sebelius – Patton Boggs LLP
- Key Provisions of 2010 Healthcare Reform Legislation for Small (Under 50) Employers – BrownWinick Law Firm
- Health Care Reform Stands & Employers Must Now Take Action – Littler
- Practically Speaking: What the U.S. Supreme Court’s Upholding of the Affordable Care Act Means for You – Akerman Senterfitt
- Supreme Court Issues Landmark Decision on Healthcare Reform – Looper Reed & McGraw, P.C.
- Supreme Court Narrowly Upholds Health Reform Law but Limits Congress’ Authority Over States; Ruling Lessens Uncertainty, but Many Companies Will Face Increased Regulation and Costs – Skadden
- Supreme Court Upholds the Affordable Care Act’s Individual Mandate: What It Means for Employers and Plan Sponsors – Proskauer Rose
- U.S. Supreme Court Upholds the Patient Protection and Affordable Care Act of 2010 (“PPACA”) – Saul Ewing
- Health Care Reform Supreme Court Decision – Snell & Wilmer LLP
- Supreme Court Upholds Majority of Health Care Reform Law – Polsinelli Shughart PC
- Employer Group Health Plans and the Constitutionality of the ACA – Morgan Lewis
- Healthcare Reform Law Stands—With Modifications to State Medicaid Expansion – Morgan Lewis
- What Are the Implications for Employers of the Supreme Court Decision Upholding the Patient Protection and Affordable Care Act? – Duane Morris
- The Supreme Court Upholds the Patient Protection and Affordable Care Act: Now What? – Fox Rothschild
- U.S. Supreme Court Upholds Patient Protection and Affordable Care Act Under Taxation Clause in Nat’l. Fed’n. of Independent Business v. Sebelius – McDonnell Boehnen Hulbert & Berghoff LLP
- Supreme Court Upholds Health Reform as a Constitutional Tax: What Individuals and Businesses Need to Know Going Forward – Trenam Kemker
- Implications of Supreme Court Decisions on Health Reform – Bryan Cave
- Supreme Court Upholds Health Care Reform Law – Ford & Harrison LLP
- [Audio] Goldstein: What Conservatives Won in the Health Care Case - Bloomberg Law
- Supreme Court: “Constitutional!” Health Care Reform Law Survives – Constangy, Brooks & Smith, LLP
- Supreme Court Upholds Federal Health Care Reform Law – Franczek Radelet P.C.
- Supreme Court Upholds Affordable Care Act – Davis, Brown, Koehn, Shors & Roberts, P.C.
- U.S. Supreme Court Upholds Health Care Act – Loeb & Loeb LLP
- Supreme Court Upholds Individual Mandate in the Affordable Care Act, but Medicaid Expansion is in Question – Sheppard Mullin Richter & Hampton LLP
- Supreme Court Rules on Affordable Care Act – Ober|Kaler
- Supreme Court Upholds Health Care Reform — Virtually All Americans Required to Buy Health Insurance or Face Increased Taxes – Dinsmore & Shohl LLP
- U.S. Supreme Court’s Health Law Decision: Implications for Connecticut Employers? – Pullman & Comley
- Supreme Court Upholds Obamacare – Lawyers.com
- U.S. Supreme Court Rules that Affordable Care Act Is Constitutional – Ballard Spahr LLP
- [Video:] Supreme Court Upholds PPACA’s Individual Mandate, Alters Medicaid Provision—Mintz Levin’s Thomas Crane – LXBN
Read the Supreme Court decision:
- National Federation of Independent Business et al. v. Sebelius, Secretary of Health and Human Services, et al.