Courts Split On ACA Health Insurance Subsidies: Highlights Differences in Statutory Interpretation

Courts Split On ACA Health Insurance Subsidies: Highlights Differences in Statutory Interpretation

On July 22, 2014, two U.S. Courts of Appeals highlighted both the science and the art of statutory construction and interpretation — and came to very different conclusions. These courts were asked to consider an IRS rule (26 C.F.R. § 1.36B-2(a)(1)) associated with a section of the Affordable Care Act that provides tax credits (subsidies) for those who purchase health insurance under the exchanges.

DC Circuit Holds Temporary Nurses Are ‘Employees’ for Purposes of Hospital’s General Liability Policy

DC Circuit Holds Temporary Nurses Are ‘Employees’ for Purposes of Hospital’s General Liability Policy

In Interstate Fire & Casualty Company v. Washington Hospital Center Corp., the D.C. Circuit Court of Appeals affirmed a lower court decision holding that a temporary nurse hired to work at the Washington Hospital Center (the hospital) by a staffing agency was an “employee” of the hospital and therefore an “insured” under the Hospital’s general liability policy.