Health Care

5th Circuit Feb 20, 2020

Fifth Circuit Rules that the Penalty under the ACA Isn’t a Priority Tax Claim

The exaction for failure to purchase health insurance isn’t an excise tax ‘on a transaction’ under Section 507(a)(8)(E)(i).

Payments Under the NFL’s Brain Injury Settlement Are Held Exempt on Appeal

Former NFL players with neurological impairment can file bankruptcy and exempt payments under league’s concussion settlement.

Failing to Purchase Health Insurance Won’t Result in a Priority Tax Claim

The exaction for failure to purchase health insurance under the ACA is a tax for constitutional purposes but not a tax under the Bankruptcy Code, New Orleans judge rules.