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The Wagner Law Group

The Wagner Law Group is a nationally recognized practice in the areas of ERISA and employee benefits, estate planning, employment, labor and human resources and  investment management.



Established in 1996, The Wagner Law Group is dedicated to the highest standards of integrity, excellence and thought leadership and is considered to be amongst the nation's premier ERISA and employee benefits law firms. The firm has six offices across the country, providing unparalleled legal advice to its clients, including large, small and nonprofit corporations as well as individuals and government entities worldwide. The Wagner Law Group's 27 attorneys, senior benefits consultant and three paralegals combine many years of experience in their fields of practice with a variety of backgrounds. Seven of the attorneys are AV-rated by Martindale-Hubbell and six are Fellows of the American College of Employee Benefits Counsel, an invitation-only organization of nationally recognized employee benefits lawyers.  Seven of the firm's attorneys have been named to the prestigious Super Lawyers list for 2016, which highlights outstanding lawyers based on a rigorous selection process.




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 Ave., 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
25 W. Moody Avenue
St. Louis, MO  63119







May 12, 2017


 Health and Welfare Law Alert





 House Passes ACA Reform Bill




The House of Representatives has passed a revised version of the American Health Care Act (the "AHCA") to implement certain changes to the Affordable Care Act ("ACA").  Although the ACHA was intended to "repeal and replace," it leaves many of the ACA's provisions intact.



The following is a summary of key changes made to the ACA by the AHCA:


  • Employer Mandate:  Effective for tax years after December 31, 2015, the AHCA eliminates the ACA's Employer Shared Responsibility provisions (i.e., the "employer mandate"). 
  • Individual Mandate:  Effective for tax years after December 31, 2015, the AHCA eliminates the ACA's Individual Shared Responsibility provisions (i.e., the "individual mandate").  As an alternative, the AHCA adds a continuous coverage requirement for individuals that allows insurers, beginning in 2019, to assess a 30% "late-enrollment" surcharge for individuals who experience coverage lapses of at least 63 days.
  • HSA Rules:  Effective for 2018, the AHCA:

·         Increases the annual contribution limit for HSAs to equal the maximum out-of-pocket cost for high deductible health plans (for 2017, $6,550 for self-only coverage and $13,100 for family coverage).

·         Authorizes persons over age 55 to make an annual catch-up contribution of $1,000.

·         Reduces the excise tax on HSA withdrawals for non-qualified expenses from 20% to 10%.

·         Modifies the definition of qualified medical expenses to include over-the-counter medications and expenses incurred within 60 days prior to the HSA's establishment. 

  • Health FSA Contribution Limits:  Beginning in 2017, the AHCA repeals the ACA's annual limit on health FSA contributions.  Reimbursements of over-the-counter expenses will also be permitted.
  • Cadillac Tax:  The ACA imposes a 40% tax on high cost employer-sponsored health coverage known as the "Cadillac Tax" and was originally slated to take effect in 2020.  The ACHA delays the effective date for the Cadillac Tax until 2026.
  • Premium Tax Credits:  Beginning in 2020, the AHCA replaces the ACA's income-based premium tax credits with age-tiered tax credits as follows:

·         $2,000 per individual up to age 29

·         $2,500 per individual for ages 30-39

·         $3,000 per individual for ages 40-49

·         $3,500 per individual for ages 50-59

·         $4,000 per individual for ages 60 and over.  

The AHCA tax credits are:

·         cumulative for a family and capped at $14,000.

·         indexed annually (to CPI +1%).

·         available in full to those making $75,000 per year ($150,000 joint filers), and phased out by $100 for every $1,000 of income higher than these thresholds.

  • ACA Taxes:  The AHCA repeals the following ACA taxes starting in 2017:

·         The medical device tax (i.e., a 2.3% tax on certain medical devices).

·         The net investment income tax (i.e., a 3.8% tax on certain net investment income).

·         The tanning tax (i.e., a 10% tax on indoor tanning services).  




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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.