A panel of the U.S. Court of Appeals for the D.C. Circuit, which is often referred to as the second‐​highest court in the land, is expected to rule any day now on Halbig v. Burwell, a legal challenge that “may actually crush,” “kill,” and “wreck” the Patient Protection and Affordable Care Act, a.k.a. Obamacare.


The tax‐​law journal Tax Notes has chosen the law‐​journal article that got Halbig and similar cases rolling – Jonathan H. Adler and Michael F. Cannon, Taxation Without Representation: The Illegal IRS Rule to Expand Tax Credits Under the PPACA, Health Matrix: Journal of Law‐​Medicine 23, No. 1 (2013): 119–195 – as one of “the 10 law most noteworthy law review articles on employee benefits and executive compensation issues published in 2013 that a broad audience of employee benefits professionals would find relevant and worthy of attention.” Tax Notes calls the Adler‐​Cannon article “innovative and thought provoking” and one that “practitioners should have read” in 2013.


To read the Adler‐​Cannon Health Matrix article, click here. For more on the Halbig cases, click here.