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Wednesday, September 18, 2013

Zelinsky: The Hobby Lobby Problem and the HSA/HRA Solution

Tax Analysys Logo (2013)Edward A. Zelinsky (Cardozo), The Hobby Lobby Problem and the HSA/HRA Solution, 140 Tax Notes 1117 (Sept. 9, 2013):

The controversy about the contraception mandate is unnecessary. The tax law contains devices for reconciling the religious concerns of employers like Hobby Lobby with the policy of expanding medical coverage: health savings accounts (HSAs) and health reimbursement arrangements (HRAs). The current regulatory exemption should be amended in two respects, to include for-profit employers and to exempt from the federal mandate employers (both nonprofit and profit-making) that maintain HSAs or HRAs for their employees. 

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The emphasis in this Hobby Lobby preliminary injunction litigation has been on the "likelihood of success" prong of the litigation. This Zelinsky paper is helpful for the "balancing the equities" part as well. I look at that other prong in, which might turn into a paper on preliminary injunctions generally some day.

Posted by: Eric Rasmusen | Sep 18, 2013 6:38:51 PM