Change in Decisional Law Requires Plan Amendment in One Year, Seventh Circuit Says
To take advantage of a change in decisional law, a plan must be modified within the time limits imposed by Federal Rule 60(c), the Seventh Circuit says.
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Two Circuits Now Give Priority Status to Obamacare’s Individual Mandate Penalty
The Affordable Care Act’s ‘individual mandate’ was a tax measured by income, thus giving the IRS a priority tax claim.