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Health accounts/arrangements: An expanding role under the Affordable Care Act?
Edward 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.
This 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 ...
Lifting the fog: Navigating penalties in the Affordable Care Act
Edward A. Morse, Lifting the Fog: Navigating Penalties in the Affordable Care Act, 46 Creighton L. Rev. 207 (2013).
This article provides an analysis and critique of tax penalties affecting employers and individuals in the Affordable Care Act. After an overview of the Act and its intended role in addressing problems in the health insurance ...