This post was coauthored by Inna Shelley.

Princeton economics professor, Uwe E. Reinhardt, recently posted an interesting article on the New York Times “Economix” blog entitled “The Fork in the Road for Health Care.” The post discusses the seeming inevitability of healthcare rationing and attributes rising healthcare costs under employer-provided health policies to rising healthcare

If employers (especially small employers not subject to employer penalties) simply get out of the health care business without increasing their pay rates the anticipated offsets for higher income and payroll taxes simply will not occur and the deficit will increase.
Continue Reading New CBO JCT Analysis of Affordable Care Act’s Impact on Employer Provided Health Insurance

Shortly, CBO will release an extensive analysis conducted with JCT of the incentives for firms to offer or not offer health insurance under the ACA, as well as a range of estimates of sources of coverage and federal budgetary outcomes that would result from the ACA under alternative assumptions about employers’ behavior.
Continue Reading CBO Issues New Cost Estimate for ObamaCare–$1.762 Trillion over 10 years

A new report issued by the Employee Benefit Research Institute shows that Health Savings Accounts (HSA’s) and Health Reimbursement Arrangements (HRA’s) grew in popularity in 2011. Paul Fronstin, “Health Savings Accounts and Health Reimbursement Arrangements: Assets,
Account Balances, and Rollovers, 2006–2011,” EBRI Issue Brief, no. 367, January 2012.  The report shows that the number of

The Internal Revenue Service had some activity this past week that employers should keep an eye on.  One was a new “Tax Gap” study, which analyzed the 2006 tax year. It found that overall compliance was statistically unchanged from 2001.  Initial compliance was slightly better, but within the statistical margin for error, while payment

Last week, I was asked to write about our firm’s efforts to figure out what to do about our health insurance and health care program as we prepare for the effective date of the Patient Protection and Affordable Care Act.  The result was published in the Washington Post here.  The bottom line is that