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District Court Rules PPACA's Individual Mandate Is Unconstitutional
Deloitte via BenefitsLink 
[Guidance Overview] Dec. 23, 2010
Excerpt: As noted in the ruling: 'This case ... turns on atypical and uncharted applications of constitutional law interwoven with subtle political undercurrents. The outcome of this case has significant public policy implications. And the final word will undoubtedly reside with a higher court.'
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