August 22, 2023
Looking beyond the label assigned by the Affordable Care Act, three circuits have now held that failure to pay the ‘individual mandate’ for purchasing health insurance gave rise to a tax entitled to priority in bankruptcy.
January 25, 2023
The Fourth Circuit sides with the Third on the Affordable Care Act’s ‘individual mandate.’ Majority says it was a tax measured by income, thus giving the IRS a priority tax claim.
November 15, 2022
Should the cost of employer-provided health care insurance be considered income for lower-income Americans?
9th Circuit , Idaho ,
May 18, 2022
The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.
July 30, 2021
The $13,650 cap on priority claims for each employee under an ‘employee benefit plan’ applies to each benefit plan, not to all of an employer’s benefit plans added together, the Seventh Circuit says.
September 18, 2020
Ninth Circuit abjures bright lines in favor of a flexible approach to defining recoupment.
March 10, 2020
The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).
November 25, 2019
Someone forced into bankruptcy on account of medical bills will also be forced into chapter 13.
July 3, 2019
The Eleventh Circuit had held that coal producers can sell assets and insulate the buyer from liability for paying retirees’ health benefits.
The Eleventh Circuit had held that coal producers can sell assets and insulate the buyer from liability for paying retirees’ health benefits.