Lifting the Fog: Navigating Penalties in the Affordable Care Act

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Edward A. Morse

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2013

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Journal Article

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INTRODUCTION|On March 23, 2010, President Obama signed the Patient Protection and Affordable Care Act, followed one week later by amendments and related provisions in the Health Care and Education Reconciliation Act of 2010. Together, these laws (hereinafter jointly referred to as the "Affordable Care Act" or "the Act") introduced significant changes into the delivery of health insurance coverage. Through a complex thaumaturgy involving mandates on employers and individuals (coupled with forced exactions for the noncompliant), restrictions and mandates on insurers, federally-directed cooperation from the states, and subsidies from the federal government, the Affordable Care Act attempts laudable goals that include expanding access to health insurance coverage and the reduction of health care costs...

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46 Creighton L. Rev. 207(2012-2013)

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Creighton University School of Law

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