The Affordable Care Act (ACA) has been a political lightning rod since its enactment in 2010. It has been the focus of numerous legal challenges in the courts and endless dispute in Congress. One of the more controversial components of the ACA is the employer mandate, which requires employers with an average of 50 or more full-time equivalent employees to offer health insurance or potentially pay a penalty. Assuming the ACA remains law, does an employer’s legal obligation to supply health insurance impact whether claims for unpaid premiums for health insurance qualify for priority status as a “contribution” to an employee benefit plan under § 507(a)(5) of the Bankruptcy Code?
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