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Alerts
June 28, 2012

Supreme Court decides individual mandate is constitutional

In a 5-4 decision today, the United States Supreme Court upheld the “individual mandate” provision of the Patient Protection and Affordable Care Act as a permissible exercise of the federal government’s power under the U.S. Constitution to levy taxes. This means the requirement that most Americans either have health insurance coverage or pay a penalty will become effective in 2014 (unless legislation enacted before 2014 changes or revokes that requirement). This also means that all provisions of the Affordable Care Act currently in effect remain in effect, and all provisions of the Affordable Care Act with future effective dates will become effective on the applicable dates (again, unless future legislation changes or revokes any of those provisions).

For more information, please contact:

Antoinette M. Pilzner

248.220.1341

apilzner@mcdonaldhopkins.com

Carl J. Grassi, President
600 Superior Avenue, East, Suite 2100, Cleveland, Ohio 44114
Chicago
312.280.0111
Fax: 312.280.8232
Cleveland
216.348.5400
Fax: 216.348.5474
Columbus
614.458.0025
Fax: 614.458.0028
Detroit
248.646.5070
Fax: 248.646.5075
Miami
305.704.3990
Fax: 305.704.3999
West Palm Beach
561.472.2121
Fax: 561.472.2122
IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the Internal Revenue Service, we inform you that any tax advice contained in this communication (including any attachments), was not intended or written to be used, and cannot be used, by any taxpayer for the purpose of (1) avoiding any penalties under the Internal Revenue Code or (2) promoting, marketing or recommending to another party any transaction matter addressed herein.