Skip to content

Judicial Watch • Stamped Statement of Facts in Kawa v Lew

Stamped Statement of Facts in Kawa v Lew

Stamped Statement of Facts in Kawa v Lew

Page 1: Stamped Statement of Facts in Kawa v Lew

Category:Lawsuit

Number of Pages:30

Date Created:December 13, 2013

Date Uploaded to the Library:December 16, 2013

Tags:Lew, Kawa


File Scanned for Malware

Donate now to keep these documents public!

  • demand_answers

See Generated Text   ˅

Autogenerated text from PDF

Case 9:13-cv-80990-WPD Document Entered FLSD Docket 12/13/2013 Page
U.S. DISTRICT COURT
SOUTHERN DISTRICT FLORIDA
WEST PALM BEACH DIVISION
CASE NO.: 13-80990- DIMITROULEAS/Snow
KAWA ORTHODONTICS, LLP,
Plaintiff,
vs.
JACK LEW, al.,
Defendants.
___________________________________/
PLAINTIFF STATEMENT MATERIAL FACTS SUPPORT ITS MOTION FOR SUMMARY JUDGMENT
Plaintiff Kawa Orthodontics, LLP Kawa Ortho counsel and pursuant Local
Rule 56.1, respectfully submits the following Statement Material Facts support its
Motion for Summary Judgment. Kawa Ortho submits that the following facts are undisputed.
Kawa Ortho orthodontics and oral surgery practice organized under the laws the State Florida and having its principal place business 20423 State Road Suite
F18, Boca Raton, Florida 33498. Kawa Ortho has been providing orthodontic treatment services patients Miami-Dade, Broward, and Palm Beach Counties for over years. Declaration
Larry Kawa, D.D.S. Kawa Decl. attached hereto Exhibit
Kawa Ortho employs more than full-time equivalent employees and offers
these employees choice different group health insurance options employment benefit.
Kawa Ortho pays portion the premium costs the health insurance options offers its
employees. Kawa Decl.
Case 9:13-cv-80990-WPD Document Entered FLSD Docket 12/13/2013 Page
Kawa Orthodontics, LLP Lew, al.
Case No. 13-80990-CIV
Prior July 2013, Kawa Ortho expended substantial amount time and
resources, including money spent legal fees and other costs, anticipation the employer
mandate provisions the Patient Protection and Affordable Care Act ACA taking effect
January 2014. Kawa Ortho estimates that, between early 2013 and the end June 2013,
spent approximately 100 hours and excess $5,000 attorney fees and costs researching
the ACA and the employer mandate and seeking and obtaining professional advice how
best comply with the mandate. Had Kawa Ortho not spent approximately 100 hours time
researching and seeking and obtaining professional advice how best comply with the
mandate, would have spent this time generating new patients for its practice. Kawa Ortho also
estimates that the 100 hours spent preparing for the mandate has estimated value the
practice approximately $1.2 million. Kawa Ortho expended this time and these resources
order determine what obligations has under the employer mandate, what options were
available comply with the mandate, and how the mandate would affect its ability
continue offer the same group health insurance options that currently offers its employees.
Kawa Decl. 5-10.
Kawa Ortho would not have expended its time and resources researching and
preparing for the employer mandate 2013 the mandate had not been scheduled take
effect January 2014. Nor would have incurred legal fees 2013 anticipation the
mandate taking effect January 2014. would have waited least until 2014, not later, decide whether expend its time and resources planning for the mandate, and may have
decided not expend any time and resources the matter all. Kawa Decl. 12. July 2013, the U.S. Department Treasury posted announcement its
website stating that the employer mandate was being delayed until 2015. Kawa Decl. 11.
Case 9:13-cv-80990-WPD Document Entered FLSD Docket 12/13/2013 Page
Kawa Orthodontics, LLP Lew, al.
Case No. 13-80990-CIV
See July 2013 Announcement, available http://www.treasury.gov/connect/blog/Pages/
Continuing-to-Implement-the-ACA-in-a-Careful-Thoughtful-Manner-.aspx (visited December
2013), attached hereto Exhibit July 2013, Defendants formalized their July 2012 announcement
issuing Notice 2013-45, entitled Transition Relief for 2014 Under 6055 6055 Information
Reporting), 6056 6056 Information Reporting) and 4980H (Employer Shared Responsibility
Provisions). See IRS Notice 2013-45, available http://www.irs.gov/pub/irs-drop/n-13-45.pdf
(visited December 2013), attached hereto Exhibit
Because the effective date the employer mandate was postponed for least
year, the time and resources Kawa Ortho expended 2013 anticipation the mandate taking
effect January 2014 were largely wasted. minimum, choosing prepare for the
mandate taking effect instead generating additional business for its practice, Kawa Ortho
incurred opportunity costs that were made unnecessary direct result the mandate delay.
Kawa Decl. 13. addition the employer mandates provisions the ACA, the new health
care law also contains provision requiring employers give notice their employees about
the availability health insurance coverage through newly created public health insurance
exchanges. The delay the mandate created uncertainty about the notice requirement. Out abundance caution, Kawa Ortho expended additional time and incurred additional
expenses, including approximately $4,000 additional attorney fees, determining whether and
how comply with this exchange notice requirement. Kawa Decl. 14.
Because the delay the employer mandate and continued uncertainty
the health insurance market Florida and across the country associated with the implementation
Case 9:13-cv-80990-WPD Document Entered FLSD Docket 12/13/2013 Page
Kawa Orthodontics, LLP Lew, al.
Case No. 13-80990-CIV the ACA, Kawa Ortho anticipates that will have expend yet more time and resources
2014 preparing for the mandate taking effect 2015. Kawa Decl. 15.
10.
According the White House website, least 200,000 employers the United
States employ more than employees. See The White House, The Affordable Care Act
Increases
Choice
and
Saving
(sic)
Money
for
Small
Businesses, 
(available
http://www.whitehouse.gov/files/documents/health_reform_for_small_businesses.pdf)
(visited
December 2013), attached hereto Exhibit pg.
11.
According the Agency for Health Research and Quality AHRQ which
entity within the U.S. Department Health and Human Resources, the number employers
the United States having more than employees high 1.6 million. See Medical
Expenditure Panel Survey, Table I.A.1 Number private-sector establishments firm size
and selected characteristics:
United States, 2012, (available http://meps.ahrq.gov/
mepsweb/data_stats/summ_tables/insr/national/series_1/2012/tia1.htm.) (visited December
2013), attached hereto Exhibit (identifying 1,668,613 private sector U.S. employers with
more than employees).
12.
According the Congressional Budget Office CBO Defendants delay the
 employer mandate will result estimated loss $10 billion penalty payments
employers. See Letter from Douglas Elmendorf, Director, Congressional Budget Office,
the Hon. Paul Ryan, Chairman, Committee the Budget, U.S. House Representatives, Re:
Analysis the Administration Announced Delay Certain Requirements Under the
Affordable
Care
Act,
July
30,
2013
(available
http://www.cbo.gov/sites/
default/files/cbofiles/attachments/44465-ACA.pdf) (visited December 2013), attached hereto Exhibit Also according CBO, roughly million fewer people are expected
Case 9:13-cv-80990-WPD Document Entered FLSD Docket 12/13/2013 Page
Kawa Orthodontics, LLP Lew, al.
Case No. 13-80990-CIV
enrolled employment-based coverage 2014 than the number projected CBO May 2013
baseline, primarily because the one-year delay penalties employers. Id.
Dated: December 13, 2013
Respectfully submitted, Christopher Lunny
CHRISTOPHER LUNNY (FL 008982)
E-mail: chris@radeylaw.com
Secondary E-mail: cdemeo@radeylaw.com
HARRY THOMAS (FL 195097)
E-mail: hthomas@radeylaw.com
Secondary E-mail: jday@radeylaw.com
Radey, Thomas, Yon Clark, P.A.
Post Office Box 10967 (32302)
301 South Bronough Street, Suite 200
Tallahassee, Florida 32301
(850) 425-6654 (phone)
(805) 425-6694 (facsimile) Paul Orfanedes
PAUL ORFANEDES
(Admitted Pro Hac Vice)
E-mail: porfanedes@judicialwatch.org
JAMES PETERSON
(Admitted Pro Hac Vice)
E-mail: jpeterson@judicialwatch.org
JUDICIAL WATCH, INC.
425 Third Street, SW, Suite 800
Washington, 20024
(202) 646-5172 (phone)
(202) 646-5199 (facsimile)
Attorneys for Plaintiff
Case 9:13-cv-80990-WPD Document Entered FLSD Docket 12/13/2013 Page
Kawa Orthodontics, LLP Lew, al.
Case No. 13-80990-CIV
CERTIFICATE SERVICE HEREBY CERTIFY that copy the foregoing was electronically served through the
Court CM/ECF system, unless otherwise noted, all counsel parties record the
Service List below, this 13th day December, 2013.
Caroline Lewis Wolverton
U.S. Department Justice, Civil Division
Post Office Box 883
Washington, D.C. 20001
caroline.lewis-wolverton@usdoj.gov Christopher Lunny
CHRISTOPHER LUNNY
Case 9:13-cv-80990-WPD Document 17-1 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-1 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-1 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-1 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-1 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-2 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-2 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-3 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-3 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-3 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-4 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-4 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-4 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-4 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-5 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-5 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-5 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-5 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-6 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-6 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-6 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-6 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-6 Entered FLSD Docket 12/13/2013 Page
Case 9:13-cv-80990-WPD Document 17-6 Entered FLSD Docket 12/13/2013 Page



Sign Up for Updates!