Clear up any confusion about the ACA 'Pay or Play' mandates and avoid penalties.
Employers that offer employer-sponsored insured or self-insured plans, including small businesses that offer SHOP plans, remain confused about the effect of the repeal of the individual mandate penalty and about the muddled state of the Administration's executive actions to 'implode' the ACA. Lawsuits brought by several states, insurers, employers, and individuals have challenged those executive actions as unlawful and as likely to cause the cost of employer-provided health care coverage and the cost of coverage on the public exchanges to spike. This topic should help those persons responsible for employer compliance with the ACA and for cost issues associated with offering employer-sponsored health plans. The material will assist employers in avoiding the substantial penalties that the IRS has and will assess against employers whose health plans do not comply with ACA Pay or Play Mandates that survive even after Congress phased out the individual penalty to zero at the end of 2017. This topic will also describe the procedures for challenging IRS 226J Letters assessing employer shared responsibility penalties. Finally, the topic will address the 'unintended consequences' of the Administration's executive actions: potential increased costs for employer-sponsored plans.
Agenda
Faculty

Diane M. Soubly
Butzel Long
- At national firms in Chicago in Michigan, has provided legal advice and counsel to public sector and private sector employers, Board members, plan sponsors, plan administrators, plan fiduciaries, and plans as outside counsel
- Has cost-efficiently shepherded individual, multiple-plaintiff, and systemic civil rights agency charges
- Has successfully litigated (as lead counsel, co-counsel, local counsel, or team member) individual, multiple-plaintiff, and class actions and high-stakes litigation raising labor, employment, civil rights, employee benefits, ERISA, fiduciary duty, anti-cutback, executive compensation, federal preemption, business tort, health care, tribal, and cross-national issues
- Elected a Fellow in the College of Labor and Employment Lawyers, the American College of Employee Benefits Counsel, and the American Bar Foundation, and an invited member of the American Employment Law Council, has served on several Committees of the ABA Labor and Employment Section and is a past chair of the Reductions-in-Force and Plant Closing subcommittee and the Michigan ABA/EEOC Liaison Committee
- Former member of the American Benefits Council’s Board of Directors and he Council’s Legal Affairs Committee, serves on the Council’s Health Care Benefits Task Force
- An adjunct professor at Chicago-Kent College of Law for a decade, has created courses in Employee Benefits Law and Litigation; Tribal Law; Harassment, Bullying, Human Trafficking, and Gender Violence in the Workplace; and Privacy Rights in Employment
- Authored amicus briefs for such organizations as The U.S. Chamber of Commerce, the American Benefits Council, the HR Policy Association, and the National Association of Manufacturers
- Frequent presenter, has published hundreds of articles and numerous book chapters in national journals and treatises
- The Contributing Editor of the Benefits Law Journal, sits on the journal’s Editorial Advisory Board. With former EEOC Chair Gilbert F. Casellas, devotes many hours as the Co-Editor-in-Chief of the Bloomberg Workplace Harassment Law treatise, 2d Edition and its on-line up-dates)
- For 20 years, has served as outside general counsel to the Boston-based My Sister’s Keeper non-profit, a humanitarian organization formed to provide medical assistance and education-al services to the women and girls of Sudan human-trafficked after the genocides of their husbands, sons, brothers, and friends
- During and after the pandemic, found joy in creating a 450-book children’s library for the Turning Point, a 501(c)(3) non-profit with a community shelter and transition housing for survivors of domestic or intimate partner violence and their families

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