From:                              The Wagner Law Group <>

Sent:                               Thursday, January 26, 2017 9:40 AM

To:                                   Sholom Fine

Subject:                          Health and Welfare Law Alert



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The Wagner Law Group

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 26 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.





Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110


Washington, D.C.

Tel: (202) 969-2800


Fax: (202) 969-2568

 800 Connecticut Avenue, N.W.

Suite 810

Washington, D.C. 20006


Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

300 Montgomery Street

Suite 600

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
100 South 4th Street, Suite 550
St. Louis, MO  63102




January 26, 2017


 Health and Welfare Law Alert




 Trump Administration Issues Executive Order to Curtail "Economic Burden" of ACA






President Trump has issued an Executive Order (the "Order") that aims to minimize the economic burden of the Affordable Care Act ("ACA"). Specifically, the Order directs the executive departments responsible for ACA enforcement to waive, defer, grant exemptions from or delay implementation of any ACA provision or requirement that imposes a fiscal burden on a state, or a cost, fee, tax penalty or regulatory burden on individuals, health care providers and purchasers of health insurance, among others.


As the Order makes clear that it applies to agency actions implementing ACA provisions that impose an economic burden on individuals, it may curtail the ACA's individual mandate requirement that an individual either obtain ACA-compliant health care coverage or pay a penalty.


Because the Order does not specifically mention relief for employers, it is unclear how it will impact enforcement of the ACA provisions that affect employers, including the ACA's employer mandate. (Note: Among other things, the ACA's employer mandate requires employers with 50 or more full-time equivalent employees to provide ACA-compliant health care coverage to full-time employees or pay a penalty, and to meet certain annual reporting and notification requirements.)


Action Steps for Employers. The following are recommended action steps for employers to take in response to the Order:


ACA reporting. Until the Trump Administration issues further guidance on the specific relief the Order is intended to provide to employers, it does not appear to relieve applicable large employers ("ALEs") from the ACA's reporting and notification requirements, including the obligation to file and furnish IRS Forms 1095-C with the IRS and to employees on an annual basis. Therefore, ALEs should continue to prepare to comply with the ACA's reporting and notification requirements.


Employer Mandate. To be sure, the Order does not directly relieve ALEs (or employers in general) from any regulatory burden under the ACA. Thus, the Order does not appear to relieve ALEs from the economic burdens imposed by the ACA's employer shared responsibility provisions, including the assessment of the penalty tax (under Internal Revenue Code Section 4980H) for compliance failures. Accordingly, ALEs must continue to satisfy the ACA's employer shared responsibility provisions to avoid the possible assessment of the applicable penalty tax.





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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.





The Wagner Law Group, 99 Summer Street, 13th Floor, Boston, MA 02110








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