§5000 — Certain group health plans
46 cases·3 followed·6 distinguished·2 questioned·1 criticized·3 overruled·31 cited—7% support
Statute Text — 26 U.S.C. §5000
There is hereby imposed on any employer (including a self-employed person) or employee organization that contributes to a nonconforming group health plan a tax equal to 25 percent of the employer’s or employee organization’s expenses incurred during the calendar year for each group health plan to which the employer or employee organization contributes.
For purposes of this section—
The term “group health plan” means a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families.
The term “large group health plan” means a plan of, or contributed to by, an employer or employee organization (including a self-insured plan) to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families, that covers employees of at least one employer that normally employed at least 100 employees on a typical business day during the previous calendar year. For purposes of the preceding sentence—
all employers treated as a single employer under subsection (a) or (b) of section 52 shall be treated as a single employer,
all employees of the members of an affiliated service group (as defined in section 414(m)) shall be treated as employed by a single employer, and
leased employees (as defined in section 414(n)(2)) shall be treated as employees of the person for whom they perform services to the extent they are so treated under section 414(n).
For purposes of this section, the term “nonconforming group health plan” means a group health plan or large group health plan that at any time during a calendar year does not comply with the requirements of subparagraphs (A) and (C) or subparagraph (B), respectively, of paragraph (1), or with the requirements of paragraph (2), of section 1862(b) of the Social Security Act.
For purposes of this section, the term “employer” does not include a Federal or other governmental entity.
46 Citing Cases
We disagree with petitioners as to each point.
Court of Appeals for the Fifth Circuit dealt with 2017 amendments to the ACA that reduced the individual shared responsibility payment under section 5000A(c) to zero. These 2017 amendments were not effective until after December 31, 2018. Tax Cuts and Jobs Act of 2017, Pub. L. No. 115-97, sec. 11081, 131 Stat. at 2092. The deficiency at issue here stems from an increase in tax due to excess APTC paid on petitioners’ behalves throughout 2018 before the ACA amendments discussed in Texas took effec
519, 545 (2012) (interpreting the section 5000A(g)(1) requirement that a “[s]hared responsibility payment” made with respect to minimum essential healthcare coverage “be assessed and collected in the same manner” as tax penalties); Michigan v.
Moreover, at least one Code provision, section 5000A(g)(2)(B), specifically restricts the collection actions that may be taken after the assessment of a penalty that is otherwise “assessed and collected in the same manner as an assessable penalty under subchapter B of chapter 68.” § 5000A(g)(1).
She enclosed with the transcript a letter informing him that he had also accrued for 2014 a liability of$263 for an individual shared responsi- bility payment (ISRP) under section 5000A(b) because he had failed to maintain minimum essential health insurance coverage.2 Petitioner informed the SO that he wished to dispute the ISRP liability as well as the liability that was the subject ofthe levy notice.
For example, current section 5000A(a) requires most taxpayers and their dependents to maintain a minimum level ofmedical coverage for each month beginning after 2013.
For example, current section 5000A(a) requires most taxpayers and their dependents to maintain a minimum level ofmedical coverage for each month beginning after 2013.
For example, current section 5000A(a) requires most taxpayers and their dependents to maintain a minimum level ofmedical coverage for each month beginning after 2013.
offers a refundable tax credit to 3All section references are to the Internal Revenue Code in effect for the year in issue, unless otherwise indicated. - 8 - offset the cost ofhealth insurance for those who qualify. Id. sec. 1501, 124 Stat. at 242; sec. 5000A; ACA sec. 1401, 124 Stat. at 213; sec. 36B; ACA sec. 1311, 124 Stat. at 173. The individual mandate is enforced by the imposition ofa penalty on individuals who do not maintain qualifying health insurance coverage. Sec. 5000A; ACA sec. 1501
5000 (West 1991). The question thus presented is whether Julie received the distribution subject to an oral trust to distribute the annuity proceeds to the children upon Phyllis’s death. Under California law, it is well settled that a trust over personal property may be created orally and established by parol evidence. Cal. Prob. Code sec. 152