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Full-Text Articles in Law

An Uberdilemma: Employees And Independent Contractors In The Sharing Economy, Grant E. Brown Mar 2016

An Uberdilemma: Employees And Independent Contractors In The Sharing Economy, Grant E. Brown

Maryland Law Review Online

No abstract provided.


The Future Of The Cadillac Tax, Kathryn L. Moore Jan 2016

The Future Of The Cadillac Tax, Kathryn L. Moore

Law Faculty Scholarly Articles

The Affordable Care Act includes a 40 percent excise tax on high-cost employer-sponsored health care coverage. Often referred to as the “Cadillac tax,” this excise tax is one of the most controversial elements of the Affordable Care Act.

Currently scheduled to go into effect in 2020, the Cadillac tax poses serious challenges and uncertainty for employers. On the one hand, recent estimates suggest that the Cadillac tax may hit as many as 20 percent of employers with health care plans in 2020. On the other hand, there is a serious question as to whether the tax will be repealed before ...