Employee Benefit News published an article by attorney Ann Caresani that first appeared on July 17, 2014 in Porter Wright’s blog, Employee Benefits Law Report. In the article, Caresani outlines certain missing employer rights regarding excise taxes in the federal Affordable Care Act.

“There seems to be a presumption that the Internal Revenue Service is going to start assessing Section 4980H excise taxes against employers in mid-2016,” Caresani wrote. “But the Fifth Amendment to the Constitution prohibits the federal government from depriving persons of property without due process of law, and as the Supreme Court just reminded us in Hobby Lobby, employers are persons, too.”