Client Alert: U.S. Supreme Court Upholds Affordable Care Act - Employer Reporting Deadlines Now Loom

In its widely-anticipated decision in King v. Burwell, the United States Supreme Court upheld on June 25 the availability under the Affordable Care Act (ACA) of individual premium subsidies in states that have not established their own insurance exchanges under the ACA.  This decision clears the way for enforcement of the extensive employer reporting requirements centered primarily around IRS Forms 1094-C and 1095-C.