“Kawa Orthodontics expended substantial time and resources, including money spent on legal fees and other costs, in preparation for the ‘employer mandate’ taking effect on January 1, 2014.
Kawa Orthodontics would not have expended its time and resources and incurred these anticipatory costs in 2013 if the mandate had not been scheduled to take effect until 2015, but instead would have spent its time, resources, and money on other priorities,” the action explains.
Which, as I understand it, gives Kawa Orthodontics standing to bring suit. That seems to be a big hurdle when suing the feds.