IRS Guidance Warns About 2017 Deductibility of 2018 Property Taxes In Prepaid In 2017

Taxpayers hoping to preserve and maximize their ability to deduct 2018 state and local property taxes from their income taxes by prepaying those taxes in 2017 before new limitations on the deductibility of state and local property taxes enacted as part of the Job Creation and Tax Reform Act (TRA2017) should verify that the taxes to be prepaid in 2017 should verify that any 2018 tax amounts they plan to prepay actually are both assessed and paid during 2017in light of new Internal Revenue Service (IRS) guidance published on December 27, 2017.

Published on December 27, 2017 in response to questions about the deducibility of prepaid property taxes prompted by new limits on state and local property tax deductions enacted as part of TRA2017 scheduled to take effect in 2018, IR-2017-210  pre-paying 2018 state and local real property taxes in 2017 may be tax deductible only if the pre-paid amounts meet certain conditions.

According to IR-2017-210, whether a taxpayer is allowed a deduction for the prepayment of state or local real property taxes in 2017 generally depends on whether the taxpayer makes the payment in 2017 and the real property taxes are assessed prior to 2018.  IR-2017-210 adds that a prepayment of anticipated real property taxes that have not been assessed prior to 2018 are not deductible in 2017.

According to IR-2017-210, the IRS generally considers a property tax assessedwhen the taxpayer becomes liable for the property tax imposed as determined by state or local law.

IR-2017-210 illustrates these points with the following examples:

Example 1: Assume County A assesses property tax on July 1, 2017 for the period July 1, 2017 – June 30, 2018.  On July 31, 2017, County A sends notices to residents notifying them of the assessment and billing the property tax in two installments with the first installment due Sept. 30, 2017 and the second installment due Jan. 31, 2018.   Assuming taxpayer has paid the first installment in 2017, the taxpayer may choose to pay the second installment on Dec. 31, 2017, and may claim a deduction for this prepayment on the taxpayer’s 2017 return.

Example 2: County B also assesses and bills its residents for property taxes on July 1, 2017, for the period July 1, 2017 – June 30, 2018. County B intends to make the usual assessment in July 2018 for the period July 1, 2018 – June 30, 2019.  However, because county residents wish to prepay their 2018-2019 property taxes in 2017, County B has revised its computer systems to accept prepayment of property taxes for the 2018-2019 property tax year.  Taxpayers who prepay their 2018-2019 property taxes in 2017 will not be allowed to deduct the prepayment on their federal tax returns because the county will not assess the property tax for the 2018-2019 tax year until July 1, 2018.

Accordingly, before prepaying 2018 state and local property taxes in an effort to maximize the federal income tax deductibility of those pre-paid amounts, taxpayers generally will want to check with state and local property tax assessors to confirm that the proposed prepayment amounts are for 2018 property taxes already assessed as well as ensure that the payment is timely made before December 31, 2017.

About The Author

Recognized by her peers as a Martindale-Hubble “AV-Preeminent” (Top 1%) and “Top Rated Lawyer” with special recognition LexisNexis® Martindale-Hubbell® as “LEGAL LEADER™ Texas Top Rated Lawyer” in Health Care Law and Labor and Employment Law; as among the “Best Lawyers In Dallas” for her work in the fields of “Labor & Employment,” “Tax: Erisa & Employee Benefits,” “Health Care” and “Business and Commercial Law” by D Magazine, Cynthia Marcotte Stamer is a practicing attorney board certified in labor and employment law by the Texas Board of Legal Specialization and management consultant, author, public policy advocate and lecturer widely known for management work, coaching, teachings, and publications.

Ms. Stamer works with businesses and their management, employee benefit plans, governments and other organizations deal with all aspects of human resources and workforce, internal controls and regulatory compliance, change management and other performance and operations management and compliance. Her day-to-day work encompasses both labor and employment issues, as well as independent contractor, outsourcing, employee leasing, management services and other nontraditional service relationships. She supports her clients both on a real-time, “on demand” basis and with longer term basis to deal with all aspects for workforce and human resources management, including, recruitment, hiring, firing, compensation and benefits, promotion, discipline, compliance, trade secret and confidentiality, noncompetition, privacy and data security, safety, daily performance and operations management, emerging crises, strategic planning, process improvement and change management, investigations, defending litigation, audits, investigations or other enforcement challenges, government affairs and public policy.

Well-known for her extensive work with health, insurance, financial services, technology, energy, manufacturing, retail, hospitality, governmental and other highly regulated employers, her nearly 30 years’ of experience encompasses domestic and international businesses of all types and sizes.

A Fellow in the American College of Employee Benefit Counsel, the American Bar Foundation and the Texas Bar Foundation, Ms. Stamer also shares her thought leadership, experience and advocacy on these and other concerns by her service as a management consultant,  business coach and consultant and policy strategist as well through her leadership participation in professional and civic organizations such her involvement as the Vice Chair of the North Texas Healthcare Compliance Association; Executive Director of the Coalition on Responsible Health Policy and its PROJECT COPE: Coalition on Patient Empowerment; former Board President of the early childhood development intervention agency, The Richardson Development Center for Children; former Gulf Coast TEGE Council Exempt Organization Coordinator; a founding Board Member and past President of the Alliance for Healthcare Excellence; former board member and Vice President of the Managed Care Association; past Board Member and Board Compliance Committee Chair for the National Kidney Foundation of North Texas; a member and policy adviser to the National Physicians’ Council for Healthcare Policy; current Vice Chair of the ABA Tort & Insurance Practice Section Employee Benefits Committee; current Vice Chair of Policy for the Life Sciences Committee of the ABA International Section; Past Chair of the ABA Health Law Section Managed Care & Insurance Section; ABA Real Property Probate and Trust (RPTE) Section former Employee Benefits Group Chair, immediate past RPTE Representative to ABA Joint Committee on Employee Benefits Council Representative, and Defined Contribution Committee Co-Chair, past Welfare Benefit Committee Chair and current Employee Benefits Group Fiduciary Responsibility Committee Co-Chair, Substantive and Group Committee member, Membership Committee member and RPTE Representative to the ABA Health Law Coordinating Council; past Chair of the Dallas Bar Association Employee Benefits & Executive Compensation Committee; a former member of the Board of Directors, Treasurer, Member and Continuing Education Chair of the Southwest Benefits Association and others.

Ms. Stamer also is a widely published author, highly popular lecturer, and serial symposia chair, who publishes and speaks extensively on human resources, labor and employment, employee benefits, compensation, occupational safety and health, and other leadership, performance, regulatory and operational risk management, public policy and community service concerns for the American Bar Association, ALI-ABA, American Health Lawyers, Society of Human Resources Professionals, the Southwest Benefits Association, the Society of Employee Benefits Administrators, the American Law Institute, Lexis-Nexis, Atlantic Information Services, The Bureau of National Affairs (BNA), InsuranceThoughtLeaders.com, Benefits Magazine, Employee Benefit News, Texas CEO Magazine, HealthLeaders, the HCCA, ISSA, HIMSS, Modern Healthcare, Managed Healthcare, Institute of Internal Auditors, Society of CPAs, Business Insurance, Employee Benefits News, World At Work, Benefits Magazine, the Wall Street Journal, the Dallas Morning News, the Dallas Business Journal, the Houston Business Journal, and many other symposia and publications. She also has served as an Editorial Advisory Board Member for human resources, employee benefit and other management focused publications of BNA, HR.com, Employee Benefit News, InsuranceThoughtLeadership.com and many other prominent publications and speaks and conducts training for a broad range of professional organizations and for clients on the Advisory Boards of InsuranceThoughtLeadership.com, HR.com, Employee Benefit News, and many other publications.

Want to know more? See here for details about the author of this update, attorney Cynthia Marcotte Stamer, e-mail her here or telephone Ms. Stamer at (469) 767-8872.

About Solutions Law Press, Inc.™

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NOTICE: These statements and materials are for general informational and purposes only. They do not establish an attorney-client relationship, are not legal advice, and do not serve as a substitute for legal advice. Readers are urged to engage competent legal counsel for consultation and representation in light of the specific facts and circumstances presented in their unique circumstance at any particular time. No comment or statement in this publication is to be construed as an admission. The author reserves the right to qualify or retract any of these statements at any time. Likewise, the content is not tailored to any particular situation and does not necessarily address all relevant issues. Because the law is rapidly evolving and rapidly evolving rules makes it highly likely that subsequent developments could impact the currency and completeness of this discussion. The presenter and the program sponsor disclaim, and have no responsibility to provide any update or otherwise notify any participant of any such change, limitation, or other condition that might affect the suitability of reliance upon these materials or information otherwise conveyed in connection with this program. Readers may not rely upon, are solely responsible for, and assume the risk and all liabilities resulting from their use of this publication.

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Republican Leaders Release “American Health Care Act”; Read & Share Your Feedback

Paul Ryan released the American Health Care Act (Act)-the Republican leaderships’ proposed bill to repeal or reform the Obamacare law, the Patient Protection and Affordable Care Act (ACA).  When introducing the Act, Speaker Ryan touted the Act as rescuing the US health care system from the ACA driving down costs, encouraging competition, and giving every American access to quality, affordable health insurance. 

Read the Act here and share your specific ideas and thoughts about the Act and your other input on what our health care system should look like going forward, how these proposals relate and the other reforms you believe Congress should make to build a better healthcare system for today that can survive into the future by joining the discussion in the Solutions Law Press, Inc. Coalition for Responsible Health Care Policy LinkedIn Group

ACA Repeal & Replace Debate Heats Up

Get informed, get involved and speak up to help shape the future of your healthcare.  

Expected early step in the reform process is to repeal The Patient Protection and Affordable Care Act (ACA) tax credit subsidies.  Get started by reviewing this perspective about How Affordable Care Act Repeal and Replace Plans Might Shift Health Insurance Tax Credits.

Informed voter input and feedback is critical to help promote a better system.  As Americans gear up for the next round of debate there are some basic realities we all must confront.

As the healthcare reform debate resumes, voters and leaders considering these matters must look forward, not back.
Voters and leaders need to focus on discrete, SPECIFIC, reforms that best promote patient-empowered decision making and communicate their wishes clearly to Congressional and state elected officials. We must get beyond buzz words and hype to talk about what, how, when, who chooses, who does the work, how they get paid and other very concrete matters. Pie in the sky, idealistic policies aren’t a real option and only promise more waste and disillusionment.

Because the reforms enacted over the past 7 years disassembled the old system, the old system no longer exists. Consequently, repeal alone isn’t a real option, even for those who dream of the “good old days.”

Also, Congress cannot undo Obamacare or fix healthcare with one magic vote. Even those who call for Congress on day one to repeal the ACA need to realize that the instant repeal will not undo the healthcare reform’s that were enacted because these reforms are hardwired into the state insurance laws and regulations that were implemented in response to the ACA.

Further, even if repeal would magically bring back the old system, going back to those old days doesn’t necessarily mean problem solved. Obamacare passed because the old system had problems. Coverage was still expensive and there were many people uninsured. The difference now is that a lot of the money is going for a huge regulatory nightmare that strips off money for Care to pay for infrastructure and regulators. As a result regardless of whether you repeal and replace or you systematically work through the laws the process will need to be specific and address the particular individual action items to fix the system. Any other process just replace this one mess with another.

Additionally, this is an American opportunity, that transcends partisanship. Healthcare requires statesmanship from our leaders and citizens. We are at war against disease and death. We must work as a team to fight this universal enemy.

We all bleed red and death eventually claims us all. Life, death and the care of the health of our nation is a shared need and a shared responsibility. Death, disability and illness come to all families regardless if income, race, sex, religion, or other classification that too often is used to distinguish and divide us. Health care is about helping families and communities care for loved ones dealing with the challenges of illness and eventually death. If we must argue over these distinction within our society, let’s do it somewhere else besides health care.

Resources are limited. We can’t give everything to everybody and someone has to pay the bill. Be cautious about financing by having the “haves” pick up the cost for the “have less.” Too often the have-nots suffer from reduced wages or employment from these Robin Hood financing strategies.

Also paying for it matters. Reforms that break the budget are unreliable and therefore aren’t sustainable. Bang for the buck matters.

Americans must stop treating health care professionals as religious martyrs. Physicians care for patients and pay a huge price dealing with the physical, financial and lifestyle demands to do so. Physicians and other healthcare professions deserve and must get paid commensurate with the skill, responsibility and accountability Americans expect. We must question why Americans have no problem with a talented athlete with a high school education earning millions of dollars in the NBA but feel a doctor who spends 8-10 years and a half a million dollars or more earning the right to care for patients, who is paid far less, earns too much. Healthcare isn’t free and legislating unreasonably low reimbursement drives quality providers out of healthcare, undermines quality, availability or both. Americans that ignore this reality can and should look forward to being cared for by less educated, less skilled physicians.

Finally healthcare isn’t one size fits all and wellness and disease management at best slows, but cannot defeat death. Each individual and his or her family will experience a different path of life, illness and health, and ultimately death. These are personal matters that require personal choice to match these unavoidable personal responsibilities.

To help ensure you and your family retain the choices most important to you and understand the choices that this round of health care reform will product, you must embrace your right and responsibility to plan for and deal with these challenges by getting informed and participating.

Share your specific ideas and thoughts about what our health care system should look like going forward, how these proposals relate and the other reforms you believe Congress should make to build a better healthcare system for today that can survive into the future by joining the discussion in the Solutions Law Press, Inc. Coalition for Responsible Health Care Policy LinkedIn Group

Speak Up Now On Health Reform 2017

Voters’ election of President-elect Donald Trump and a Republican Majority put health care reform squarely back on the table even as leaders debate if repeal or  reform, and if reform, what reform Americans want.

The increasingly evident cracks and extraordinary cost of the Patient Protection and Affordable Care Act (ACA) reforms  make clear reform is needed.  Contrary to the exuberant claims of the victors, however, the  election results are not so overwhelming that they provide a clear mandate for healthcare reform or a clear pathway for what to replace it with. If healthcare reform this time around is to do any better than the last, boaters need to become very involved and very specific about what they like and don’t like and very realistic terms and leaders need to listen and act on that input to come up with the most pragmatic and specific plan possible quickly.

As Americans gear up for the next round of debate there are some basic realities we all must confront.

Pie in the sky, idealistic policies aren’t a real option and only promise more waste and disillusionment.

As the healthcare reform debate resumes,  voters and leaders considering these matters must look forward, not back.
Voters and leaders need to focus on discrete, SPECIFIC, reforms that best promote patient-empowered decision making and communicate their wishes clearly to Congressional and state elected officials. We must get beyond buzz words and hype to talk about what, how, when, who chooses, who does the work, how they get paid and other very concrete matters.

Because  the reforms enacted over the past 7 years disassembled the old system,  the old system no longer exists.  Consequently,  repeal alone isn’t a real option, even for those who dream of the “good old days.”

Also, Congress cannot undo Obamacare or fix healthcare with one magic vote.  Even  those who call for Congress on day one to repeal the ACA need to realize that the instant repeal will not undo the healthcare reform’s that were enacted because these reforms are hardwired into the state insurance laws and regulations that were implemented in response to the ACA.

Further, even  if repeal would magically bring back the old system, going back to those old days doesn’t necessarily mean problem solved.  Obamacare passed because the old system had problems.  Coverage was still expensive and there were many people uninsured.  The difference now is that a lot of the money is going for a huge regulatory nightmare that strips off money for Care to pay for infrastructure and regulators.  As a result regardless of whether you repeal and replace or you systematically work through the laws the process will need to be specific and address the particular individual action items to fix the system. Any other process just replace this one mess with another.

Additionally, this is an American opportunity, that transcends partisanship.  Healthcare requires statesmanship from our leaders and citizens.  We are at war against disease and death.  We must work as a team to fight this universal enemy.

We all bleed red and death eventually claims us all.  Life, death and the care of the health of our nation is a shared need and a shared responsibility.  Death, disability and illness come to all families regardless if income, race, sex, religion, or other classification that too often is used to distinguish and divide us.  Health care is about helping families and communities care for loved ones dealing with the challenges of illness and eventually death.  If we must argue over these distinction within our society, let’s do it somewhere else besides health care.

Resources are limited.  We can’t give everything to everybody and someone has to pay the bill.   Be cautious about financing by having the “haves” pick up the cost for the “have less.” Too often the have-nots suffer from reduced wages or employment from these Robin Hood financing strategies.

Also paying for it matters.  Reforms that break the budget are unreliable and therefore aren’t sustainable.  Bang for the buck matters.

Americans must stop treating health care professionals as religious martyrs. Physicians care for patients and pay a huge price dealing with the physical, financial and lifestyle demands to do so.   Physicians and other healthcare professions deserve and must get paid commensurate with the skill, responsibility and accountability Americans expect.  We must question why Americans have no problem with a talented athlete with a high school education earning millions of dollars in the NBA but feel a doctor who spends 8-10 years and a half a million dollars or more earning the right to care for patients, who is paid far less, earns too much. Healthcare isn’t free and legislating unreasonably low reimbursement drives quality providers out of healthcare, undermines quality, availability or both.   Americans that ignore this reality can and should look forward to being cared for by less educated, less skilled physicians.

Finally healthcare isn’t one size fits all and wellness and disease management at best slows, but cannot defeat death.  Each individual and his or her family will experience a different path of life, illness and health, and ultimately death.  These are personal matters that require personal choice to match these unavoidable personal responsibilities.

To help ensure you and your family retain the choices most important to you and understand the choices that this round of health care reform will product, you must embrace your right and responsibility to plan for and deal with these challenges by getting informed and participating.

Here’s some reading to get started: the leading proposals of the Republican Majority leaders:

Share your thoughts about what our health care system should look like going forward, how these proposals relate and the other reforms you believe Congress should make to build a better healthcare system for today that can survive into the future by joining the discussion  in the Solutions Law Press, Inc. Coalition for Responsible Health Care Policy LinkedIn Group.

Calculating & Reporting Your ACA Individual Shared Responsibility Payment

The Health Care Law and Taxes: Reporting Coverage, Exemptions and Payments

Beginning January 1, 2014,  the individual coverage mandate rules of the Patient Protection & Affordable Care Act (ACA) generally required most American citizens to maintain health coverage meeting the “minimum essential coverage” mandates of ACA or pay an “individual shared responsibility payment.”  With the deadline for filing 2014 individual tax returns rapidly approaching, Americans now generally will be required to show their fulfillment of  or exemption from this mandate or pay the “individual shared responsibility” payment that ACA imposes as a penalty for failing to meet its individual coverage mandates when filing their 2014 individual tax returns.

Internal Revenue Service (IRS) rules now require individual Americans to report minimum essential coverage meeting ACA’s requirements, report or claim a coverage exemption, or make an individual shared responsibility payment when filing their 2014 federal income tax return. If an individual is not required to and does not want to file a tax return, however, IRS rules stay he does need to file a return solely to report his minimum essential coverage or to claim an exemption.

If a taxpayer and his dependents all had minimum essential coverage  for each month of the tax year, the taxpayer should show this on his 2014 tax return by simply checking a box on Form 1040, 1040A or 1040EZ.

Individuals who obtained a coverage exemption from the Marketplace or who qualify for an exemption must claim the exemption by filing Form 8964 with their tax return.

For any month a taxpayer or his dependents did not have coverage or a coverage exemption, IRS rules will require the individual to make a shared the responsibility payment. The payment will be reported on Form 1040, line 61 in the Other Taxes section and on the corresponding lines on Form 1040A and 1040EZ.

The Internal Revenue Code specifies that the required individual shared responsibility payment generally equals the greater of:

  • 1 percent of the taxpayer’s household income that is above the tax return filing threshold for your filing status, or
  • The taxpayer’s family’s flat dollar amount, which for 2014 is $95 per adult and $47.50 per child, limited to a family maximum of $285,
  • But capped at the cost of the national average premium for a bronze level health plan available through the Marketplace in 2014.

Many taxpayers who elected not to buy the required minimum essential coverage necessary to avoid the individual shared responsibility payment reportedly are experiencing painful surprise about the amount of their required shared responsibility payment when completing their 2014 individual tax returns.

It appears that many Americans were unaware of or did not fully appreciate that their required individual shared responsibility payment could be up to 1 percent of their family income.  Rather, they may have assumed that their family’s required individual shared responsibility payment would be only $95 per adult and $47.40 per child up to a family maximum of $285.

Depending on the income of the individual taxpayer, however, the actual individual shared responsibility is likely to be much higher.

For 2014, the annual national average premium for a bronze level health plan available through the Marketplace is $2,448 per individual ($204 per month per individual), but $12,240 for a family with five or more members ($1,020 per month for a family with five or more members). See Rev. Proc. 2014-46.

Many taxpayers who elected not to buy the required minimum essential coverage necessary to avoid the individual shared responsibility payment reportedly are experiencing painful surprise about the amount of their required shared responsibility payment when completing their 2014 individual tax returns.  It appears that many Americans were unaware of or did not fully appreciate that their required individual shared responsibility payment could be up to 1 percent of their family income.  Rather, they may have assumed that their family’s required individual shared responsibility payment would be only $95 per adult and $47.40 per child up to a family maximum of $285.  Depending on the income of the individual taxpayer, however, the actual individual shared responsibility is likely to be much higher. 

Taxpayers interested in more information about the ACA individual shared responsibility payment, its exemptions and reporting, should check out the information on Claiming and Reporting an Exemption and Individual Shared Responsibility Provision – Reporting and Calculating the Payment pages on IRS.gov for more information about figuring and reporting the payment.

About Project COPE: The Coalition On Patient Empowerment &  Coalition on Responsible Health Policy

As American leaders continue to struggle to deal with these and other mounting problems impacting the U.S. health care system, the input of individual Americans and businesses and community leaders is more critical than ever.  Get involved in helping to shape improvements and solutions to the U.S. health care system and the Americans it cares for by sharing your ideas and input through the Coalition For Responsible Health Care Policy  and exchanging information and ideas for helping American families deal with their family member’s illnesses, disabilities and other healthcare challenges through Project COPE: Coalition for Patient Empowerment here.

Sharing and promoting the use of practical practices, tools, information and ideas that patients and their families, health care providers, employers, health plans, communities and policymakers can share and offer to help patients, their families and others in their care communities to understand and work together to better help the patients, their family and their professional and private care community plan for and manage these  needs is the purpose of

The Coalition and its Project COPE arise and run on the belief that health care reform and policy must be patient focused, patient centric and patient empowering.  The best opportunity to improve access to quality, affordable health care for all Americans is for every American, and every employer, insurer, and community organization to seize the opportunity to be good Samaritans.  The government, health care providers, insurers and community organizations can help by providing education and resources to make understanding and dealing with the realities of illness, disability or aging easier for a patient and their family, the affected employers and others. At the end of the day, however, caring for people requires the human touch.  Americans can best improve health care by not waiting for someone else to step up:  Step up and help bridge the gap when you or your organization can. Speak up to help communicate and facilitate when you can.  Building health care neighborhoods filled with good neighbors throughout the community is the key.

The outcome of this latest health care reform push is only a small part of a continuing process.  Whether or not the Affordable Care Act makes financing care better or worse, the same challenges exist.  The real meaning of the enacted reforms will be determined largely by the shaping and implementation of regulations and enforcement actions which generally are conducted outside the public eye.  Americans individually and collectively clearly should monitor and continue to provide input through this critical time to help shape constructive rather than obstructive policy. Regardless of how the policy ultimately evolves, however, Americans, American businesses, and American communities still will need to roll up their sleeves and work to deal with the realities of dealing with ill, aging and disabled people and their families.  While the reimbursement and coverage map will change and new government mandates will confine providers, payers and patients, the practical needs and challenges of patients and families will be the same and confusion about the new configuration will create new challenges as patients, providers and payers work through the changes.

We also encourage you and others to help develop real meaningful improvements by joining Project COPE: Coalition for Patient Empowerment here by sharing ideas, tools and other solutions and other resources. The Coalition For Responsible Health Care Policy provides a resource that concerned Americans can use to share, monitor and discuss the Health Care Reform law and other health care, insurance and related laws, regulations, policies and practices and options for promoting access to quality, affordable healthcare through the design, administration and enforcement of these regulations.

You also may be interested in one or more of the following other recent articles published on the Coalition for Responsible Health Care Reform electronic publication available here, our electronic Solutions Law Press Health Care Update publication available here, or our HR & Benefits Update electronic publication available here.

You also can get details about how to arrange for your employees or other communities to participate in training on “Building Your Family’s Health Care Toolkit,”  using the “PlayForLife” resources to organize low-cost wellness programs in your workplace, school, church or other communities, and other process improvement, compliance and other training and other resources for health care providers, employers, health plans, community leaders and others here.

For Advice, Training & Other Resources

Should your business need legal advice about the taxability of or other requirements on tips, gratuities or other compensation,  assistance assessing or resolving potential past or existing compliance exposures, or monitoring and responding to these or other workforce, benefits and compensation, performance and risk management, compliance, enforcement or management concerns, the author of this update, attorney Cynthia Marcotte Stamer may be able to help.

Board Certified in Labor & Employment Law, Past Chair of the ABA RPTE Employee Benefit & Other Compensation Arrangements Group, Co-Chair and Past Chair of the ABA RPTE Welfare Plan Committee, Vice Chair of the ABA TIPS Employee Benefit Plans Committee, an ABA Joint Committee On Employee Benefits Council representative, Past Chair of the ABA Health Law Section Managed Care & Insurance Section, a Fellow in the American College of Employee Benefit Counsel, ABA, and State Bar of Texas, Ms. Stamer has more than 25 years’ experience advising health plan and employee benefit, insurance, financial services, employer and health industry clients about these and other matters. Ms. Stamer has extensive experience advising and assisting health plans and insurers about ACA, and a wide range of other plan design, administration, data security and privacy and other compliance risk management policies.  Ms. Stamer also regularly represents clients and works with Congress and state legislatures, EBSA, IRS, EEOC, OCR and other HHS agencies, state insurance and other regulators, and others.   She also publishes and speaks extensively on health and other employee benefit plan and insurance, staffing and human resources, compensation and benefits, technology, public policy, privacy, regulatory and public policy and other operations and risk management concerns. Her publications and insights appear in the Health Care Compliance Association, Atlantic Information Service, Bureau of National Affairs, World At Work, The Wall Street Journal, Business Insurance, the Dallas Morning News, Modern Health Care, Managed Healthcare, Health Leaders, and a many other national and local publications.

You can review other recent human resources, employee benefits and internal controls publications and resources and additional information about the employment, employee benefits and other experience of the Cynthia Marcotte Stamer here. If you or someone else you know would like to receive future updates about developments on these and other concerns, please be sure that we have your current contact information – including your preferred e-mail – by creating or updating your profile at www.cynthiastamer.com or by registering to receive these and other updates here.  Recent examples of these updates include:

NOTE:  This article is provided for educational purposes.  It is does not provide legal advice, establish any attorney-client relationship or provide or serve as a substitute for legal advice to any individual or organization.  Readers must engage properly qualified legal counsel to secure legal advice about the rules discussed in light of specific circumstances.ANY STATEMENTS CONTAINED HEREIN ARE NOT INTENDED OR WRITTEN BY THE WRITER TO BE USED, AND NOTHING CONTAINED HEREIN CAN BE USED BY YOU OR ANY OTHER PERSON, FOR THE PURPOSE OF (1) AVOIDING PENALTIES THAT MAY BE IMPOSED UNDER FEDERAL TAX LAW, or (2) PROMOTING, MARKETING OR RECOMMENDING TO ANOTHER PARTY ANY TAX-RELATED TRANSACTION OR MATTER ADDRESSED HEREIN.  ©2015 Cynthia Marcotte Stamer, P.C. Non-exclusive license to republish granted to Solutions Law Press.  All other rights reserved.

Celebrate 1st Anniversary of Health Care Reform Passage By Discussing How It’s Working

On the 1st anniversary of the passage of Health Care Reform,  let’s celebrate by accepting the invitation from Joe Biden to “discuss how health care reform is already working.”

Below is the text of an e-mail I (and millions of other Americans, I suspect, received an e-mail from Joe Biden, in which he touts health care reform  as already saving patients like a young man from Minnesota.  In the e-mail, Biden says:  “On the one-year anniversary of the Affordable Care Act, I think we have a duty to discuss how reform is already working.”  OK, tell me what you think?

Unquestionably, health care reform produces some winners and loosers.  Although few of the reforms enacted are actually in effect yet, Biden says heath care reform is working and credits the law for saving the life of the young man and millions of others.   On the other hands, many patients and doctors treating patients with cancer and other life threatening illnesses complain and report fears that in the future increasing Medicare, Medicaid or other government regulations and market distruptions.    Where does the truth lie?  On the 1st anniversary of the passage of health are reform, let’s accept the invitation of Vice President Biden and share our experiences and thoughts with our elected representatives, regulators,  with others on with others on the Coalition for Responsible Health Care Policy linkedin a the following link:  

Coalition for Responsible Health Care Policy 

Here’s the e-mail from “Joe Biden [info@barackobama.com]”

Cynthia –I want to tell you about a family in Minnesota.

Justin and Kari live in Brooklyn Park, right outside of Minneapolis. They’re parents to three children. Their three-year-old, William, was born with a genetic disorder called tuberous sclerosis complex.

For the rest of his life, William will wrestle with tumors in his brain, his heart, his kidneys, his skin, and possibly other major organs. He must take medication to control seizures and faces the threat of kidney disease.

What Justin and Kari want for William is a future. And because of health reform, that’s what he’ll have.

Today, insurance companies are no longer able to discriminate against William because of the condition he’s dealt with since birth. Now, Justin and Kari know they’ll be able to get the kind of care that William needs — today and into the future.

Their story isn’t unique, but it’s one of many that need to be told. We all know people whose lives have been changed because of the Affordable Care Act, even if we don’t realize it. So we’ve found a way to show exactly how reform is working for all of us — for our parents, our siblings, our kids, ourselves.

Will you take a minute to take our Health Reform Checkup and let the people you love know how reform is working for them?

Before the Affordable Care Act, Justin and Kari weren’t sure about the future. They worried that they’d never be able to find coverage for William again if Justin lost his job. They worried about the life that William would lead — whether he’d ever be able to work or support a family.

Not anymore. William’s condition isn’t going away, but he’ll always be able to get care. The Affordable Care Act is one year old today, and it has already changed William’s life — and this country — for good.

Today, there are families who feel better about the future than they did a year ago. They’ve found some security, some relief. And these are people we know. They’re our neighbors, our colleagues, our friends, our families — the people next to us every day.

On the one-year anniversary of the Affordable Care Act, I think we have a duty to discuss how reform is already working.

Watch Justin and Kari tell their story, and take a moment to learn how health reform is changing the lives of those you know:

 

 

A year ago, I stood next to the President as he signed health reform into law — and we have you to thank for making that possible.

Yours,

Joe

Right-click here to download pictures. To help protect your privacy, Outlook prevented automatic download of this picture from the Internet.

Paid for by Organizing for America, a project of the Democratic National Committee — 430 South Capitol Street SE, Washington, D.C. 20003. This communication is not authorized by any candidate or candidate’s committee.

 

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Delivery Of CBO Scoring Opens Door For House Health Care Reform Vote As Early As Sunday

By Cynthia Marcotte Stamer

Time is running out for Americans to make their health care reform views known to key Congressional decision-makers. The stage now appears to be set for the House of Representatives to vote as early as Sunday on the Reconciliation Act of 2010 (H.R. 4872), the latest version of health care reform backed by President Obama, Speaker Nancy Pelosi and other key Congressional Democrats.   The impending deadline means that Americans concerned about the potential outcome of the impending vote need to act quickly if they wish to attempt to influence the decision. For tips about sharing your input with Congress effectively, see Getting Your Health Care Reform Message Heard By Key Congressional Leaders.

Developments Today Start Clock Running For Vote

On Thursday, March 18, 2010, two key developments set the stage for a vote on H.R. 4871 as early as Sunday:

  • The House Rules Committee posted the text of H.R. 4872 on its website; and
  • The Congressional Budget Office (CBO) delivered its scoring of H.R 4872 to House Speaker Nancy Pelosi.

The delivery of CBO scoring started the clock running on the 72 hour mandatory period between the release of the CBO scoring and any final vote on the bill. This means the House could vote on H.R. 4872 as early as Sunday, March 21. 

If passed by the House, H.R. 4872 would make sweeping changes to the U.S. health care system impacting virtually every American patient, health care provider, employer and taxpayer.  To learn the facts about these proposed changes, read the full text of H.R. 4872 here.  

According to the CBO, H.R. 4872 will cost $940 billion over 10 years to extend coverage to 32 million uninsured people.  To learn more specifics about these CBO cost and other determinations, review the CBO scoring here.

This Is Only The Beginning: Stay Involved

The outcome of this latest health care reform push is only a small part of a continuing process.  Whether or not the President’s proposal or some other version of health care reform passes this week, Congress already has and will continue to consider other legislation impacting health care reform.  This reality is demonstrated by Congressional actions recently taken on the COBRA premium subsidy extension, Medical reimbursement for physicians, continuing federal efforts to develop and implement federal health care quality and technology standards, and other legislative, regulatory and enforcement actions taken while public attention has been focused largely only on the broader health care reform debate.

Upcoming mid-term elections will significantly impact the nature and scope of these upcoming efforts.  Perhaps even more significantly, the enactment of legislation is only a beginning point.  The real meaning of these or other health care reforms will be determined largely by the shaping and implementation of regulations and enforcement actions which generally are conducted outside the public eye.  Monitoring and staying active in these ongoing processes provides a critical opportunity to continue to monitor your issues and provide input to shape how they are addressed.

To help stay informed about health industry and other developments and  join the discussion about these and other health care reform proposals, concerned Americans are invited to join the Coalition for Responsible Health Care Reform Group on Linkedin and registering to receive these updates here.   

If you need assistance evaluating or formulating comments on the proposed reforms contained in the House Bill or on other health industry matters please contact Cynthia Marcotte Stamer at cstamer@cttlegal.com or 214.270.2402.

Ms. Stamer has extensive experience advising and assisting employers, health industry, and health insurance clients and others about a diverse range of health care, employee benefit, and employment policy, regulatory, compliance, risk management and operational concerns.  You can get more information about her health industry experience here.  

Former Chair of the American Bar Association Health Law Section Managed Care & Insurance Interest Group and currently Chair of the American Bar Association RPTE Employee Benefits & Compensation Committee, a Council Representative to the ABA Joint Committee on Employee Benefits and Vice President of the North Texas Health Care Compliance Association, Ms. Stamer is nationally recognized for more than 22 years work with health care providers, managed care and other payers, employers, governments and other clients on health care, employee benefit, and other concerns.  From her extensive involvement with federal and state legislative and regulatory health, pension and other reforms in the U.S. to her involvement as a lead advisor to the Government of Bolivia on its pension privatization legislation, Ms. Stamer’s experience includes significant experience working with clients domestically on key health care and other public policy matters.  The publisher of Solutions Law Press, Ms. Stamer also publishes, conducts training and speaks extensively on these and related concerns.  For additional information about Ms. Stamer and her experience or to access other publications by Ms. Stamer see here or contact Ms. Stamer directly.   For additional information about the experience and services of Ms. Stamer and other members of the Curran Tomko Tarksi LLP team, see here.

If you found this information of interest, you also may be interested in reviewing other updates and publications by Ms. Stamer including:

You can review other publications and resources and additional information about the experience of Ms. Stamer here and learn more about  other Curran Tomko Tarski LLP attorneys here. If you or someone else you know would like to receive future updates about developments on these and other concerns, please be sure that we have your current contact information – including your preferred e-mail – by creating or updating your profile here or e-mailing this information to Cstamer@CTTLegal.com or registering to participate in the distribution of these and other updates on our Solutions Law Press distributions here. For important information concerning this communication click here.    If you do not wish to receive these updates in the future, send an e-mail with the word “Remove” in the Subject to here.

©2010 Cynthia Marcotte Stamer. All rights reserved.