Are You or Your Clients Incurring Liability for Your Children Under the Affordable Care Act (ACA)?

By Richard Mann, Richard A. Mann, P.C., Indianapolis

One of the issues the new proposals to the Indiana Child Support Guidelines attempt to address are new requirements of the ACA. The ACA requirements actually have existed for tax years 2014 and after. In drafting custody and support agreements, parties should address tax exemptions, health insurance coverage for children and uninsured medical. Under the ACA if one party is to carry health insurance on the child and the other party claims the exemption, the party who claims the exemption can be penalized and for each month in which there is not insurance coverage for the child which meets the requirements of the ACA. Many orders contain language that Party X must maintain insurance if the insurance if available at a reasonable cost through their employer and is reasonable accessible to the child. The ACA does not limit the coverage to that reasonably available through the employer. The ACA requires the party to obtain private insurance, insurance through the Healthcare Exchange or one of the taxpayer subsidized plans. One place to start to look as to whether a person is required to carry the insurance even if not required by the order they should look here. http://www.irs.gov/uac/Am-I-required-to-make-an-Individual-Shared-Responsibility-Payment%3F

Your client should also look here for additional information. http://www.irs.gov/Affordable-Care-Act/Individuals-and-Families/ACA-Individual-Shared-Responsibility-Provision-Calculating-the-Payment

To see the penalties for not having coverage look here. https://www.healthcare.gov/fees-exemptions/fee-for-not-being-covered/

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Richard A. Mann has been practicing Family Law for more than 36 years in the Indianapolis area and throughout the State of Indiana. He is a Certified Family Law Specialist as certified by the Family Law Certification Committee, a Registered Family Law and Civil Law Mediator and Guardian ad Litem and Parenting Coordinator. Mr. Mann and his firm, Richard A. Mann, P.C. Attorneys at Law, are proud to have been one of the firms who represented Same-Sex couples who were successful in overturning Indiana’s ban on Same-Sex marriage. He continues to fight discrimination in the law.

While a large portion of Mr. Mann’s practice is in the Family Law area he also represents several corporations on contract, personnel and other matters. He also has a varied General Practice in wills, estates, juvenile matters, collections, probate throughout the state of Indiana. Mr. Mann has tried murder cases as well as a death penalty case.

Mr. Mann has been selected for inclusion in Super Lawyers SuperLawyers Edition for 2009, 2010, 2011, 2012, 2013, 2014, 2015 & 2016.

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ICLEF • Indiana Continuing Legal Education Forum, Indianapolis, IN

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