Affordable Care Act

ACA stock-photo-46899302-prescription-bottle-and-hundred-dollar-bills

Our ACA practice consists of a cross-disciplinary team of labor, employment and tax attorneys who assist private and public sector employers and individuals in dealing with the complexities of the Patient Protection and Affordable Care Act (ACA) and to avoid the significant tax penalties that can be imposed. We provide assistance to our clients in the following areas:

• Employer shared responsibilities

• Employer reporting

• Health care provider reporting

• Individual mandate

• Grandfathered v. Non-grandfathered plan status

• Wellness programs

• Marketplace plans and notice requirements

• Cadillac tax

• Flexible spending plans

• Health savings accounts

• Health reimbursement accounts

• Retaliation claims

• Non-discrimination rules and claims


Our ACA team has regularly appeared before the Internal Revenue Service, the U.S. Department of Labor, Equal Employment Opportunity Commission and OSHA. We have also provided extensive training to our clients and professional organizations that has been praised for its unique ability to simplify this complicated law.


Our ACA team consists of Diane Moffet and Jeffrey ZankelDiane Moffet graduated from the Wharton School of the University of Pennsylvania and received her law degree from New York University. She is licensed as a Certified Public Accountant.  Jeffrey Zankel received his L.L.M. in taxation from New York University and is also a Certified Public Accountant. They are both admitted to the United States Tax Court.  This combination of skills, as well as significant experience in successfully negotiating with the IRS, can assist employers in understanding the requirements of the ACA and avoiding costly penalties.