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100 Va. L. Rev. Online 1 (2014)

handle is hein.journals/inbrf100 and id is 1 raw text is: VIRGINIA LAW REVIEW ONLINE VOLUME 100 MARCH 2014 1-21 ESSAY A CRITIQUE OF THE CORPORATE LAW PROFESSORS' AMICUS BRIEF IN HOBBY LOBBY AND CONESTOGA WOOD Stephen M. Bainbridge* INTRODUCTION T HE Patient Protection and Affordable Care Act (ACA)' effected numerous changes in the legal regime governing health care and health insurance.2 Among the ACA's more controversial provisions is the so-called employer mandate, which imposes financial penalties on employers with at least fifty full-time employees if (a) the employer fails to offer its employees health insurance plans meeting various statutory requirements and (b) at least one of those full-time employees claims a health insurance premium tax credit for buying an individual policy on an insurance exchange.3 Among the requirements that must be met for a health insurance plan to satisfy the employer mandate is the so-called contraceptive mandate, which mandates coverage, without cost-sharing by plan participants or beneficiaries, of 'preventive care and screenings' * William D. Warren Distinguished Professor of Law, UCLA School of Law. For helpful comments I thank Bill Klein, Christian E. O'Connell, Eric Rasmussen, and others who wished to remain anonymous. In doing so, the usual disclaimers apply in full force. Respon- sibility for all errors is solely mine and the opinions expressed herein do not necessarily rep- resent those of any of the commenters. 1 Pub. L. No. 111-148, 124 Star. 119 (2010) (codified as amended in scattered sections of the U.S. Code). 2 For an overview of the ACA, see The Patient Protection and Affordable Care Act: Select Elements and Entities (Otis Cronin & Peter Aponte eds., 2012). 3I.R.C. § 4980H (2012).

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