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dc.contributor.authorMorse, Edward A.en_US
dc.date.accessioned2014-11-05T00:54:21Z
dc.date.available2014-11-05T00:54:21Z
dc.date.issued2014en_US
dc.identifier.citationEdward A. Morse, Health Accounts/Arrangements: An Expanding Role Under the Affordable Care Act?, 47 J. Marshall L. Rev. 991 (2014), reprinted in New York University Review of Employee Benefits and Executive Compensation -- 2014, ch. 14.en_US
dc.identifier.urihttp://hdl.handle.net/10504/63575
dc.description.abstractThis article outlines the foundations of health-related accounts and arrangements, including tax and economic considerations affecting their role in various designs for health insurance coverage. It explores the impact of the Affordable Care Act (ACA) and related administrative guidance affecting their usage, arguing that emerging trends showing that insured patients are bearing increasingly significant levels of out-of-pocket costs suggest an expanding role for consumer-directed accounts and arrangements, albeit one clouded by looming excise taxes imposed on "excess benefit" coverage beginning in 2018. It also examines the potential to utilize health accounts/arrangements to resolve moral and ethical conflicts in healthcare policy. Building on a suggestion by Professor Zelinsky, this article argues that an expanded approach to using health accounts/arrangements could enhance freedom not only for religious employers, but also for nonreligious employers concerned about respecting the religious beliefs of their employees.en_US
dc.language.isoeng_USen_US
dc.titleHealth accounts/arrangements: An expanding role under the Affordable Care Act?en_US
dc.typeJournal Articleen_US
dc.rights.holderCopyright (c) 2014, Edward A. Morseen_US
dc.description.volume47en_US
dc.title.workThe John Marshall Law Reviewen_US
dc.description.pages990-1046en_US
dc.subject.fastMedical careen_US
dc.subject.fastPatient Protection and Affordable Care Act (United States)en_US
dc.subject.fastMedical savings accountsen_US
dc.subject.fastEmployee fringe benefitsen_US
dc.subject.fastTaxation--Government policyen_US
dc.url.fasthttp://id.worldcat.org/fast/01013753en_US
dc.url.fasthttp://id.worldcat.org/fast/01916081en_US
dc.url.fasthttp://id.worldcat.org/fast/01014599en_US
dc.url.fasthttp://id.worldcat.org/fast/00908971en_US
dc.url.fasthttp://id.worldcat.org/fast/01143913en_US
dc.date.year2014en_US
dc.date.monthSpringen_US
dc.description.issue3en_US
dc.program.unitSchool of Lawen_US
dc.url.link3http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2519268en_US
dc.url.link1https://heinonline.org/HOL/Page?public=false&handle=hein.journals/jmlr47&page=991&collection=journalsen_US
dc.contributor.cuauthorMorse, Edward A.en_US
dc.identifier.viafhttp://viaf.org/viaf/119926229en_US
dc.identifier.isnihttp://isni.org/isni/0000000110079769
dc.identifier.wcihttp://www.worldcat.org/identities/lccn-n2006065427/en_US
dc.identifier.ssrnhttp://papers.ssrn.com/sol3/cf_dev/AbsByAuth.cfm?per_id=228554en_US


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