Congress voted to extend the ARRA subsidy for a third time. On April 15, 2010, President Obama signed HR 4851, The Continuing Extension Act of 2010, into law, which wraps in all of the Temporary Extension Act of 2010’s changes and extends the eligibility deadline for the ARRA subsidy, to May, 31,...

Health Reform is well underway. As you read on, please keep in mind that a great deal of uncertainty still surrounds the new health reform law. Over the next few months and years, federal and state governments must develop rules, regulations and guidance on how the law is to be interpreted and implemented. Small...