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Results: 1-8 of 8

Health care reform: elimination of retiree drug subsidy deduction

  • McDermott Will & Emery
  • -
  • USA
  • -
  • July 21 2010

Employers that provide retiree prescription drug coverage should analyze the increased future tax liability and the current accounting charges necessary to retain retiree prescription drug coverage, and evaluate the practical and legal risks of eliminating this benefit

California adopts favorable federal tax treatment of health coverage for adult children under age 27

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 16 2011

Employers and plan administrators that have operations in California should take steps to ensure that their reporting and payroll systems comply with recent state law changes affecting health coverage provided to children under age 27

California adopts federal tax treatment of health coverage for adult children

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 23 2011

On April 7, 2011, Governor Jerry Brown signed into law California Assembly Bill 36 (AB 36

IRS proposed premium tax credit regulations signal direction of future guidance on employer pay-or-play penalties

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 25 2011

The Internal Revenue Service has issued proposed regulations implementing health insurance premium tax credits

IRS issues revised guidance on W-2 reporting requirements for employer-sponsored health plan coverage

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 30 2012

The Internal Revenue Service (IRS) has issued revised guidance, Notice 2011-28, regarding the requirement under the Patient Protection and Affordable Care Act (PPACA) that employers report to employees the cost of their employer-sponsored group health plan coverage on Forms W-2

Proposed ACA regulations on transitional reinsurance program premiums and potential effects for employer-sponsored group health plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • December 6 2012

As part of the Patient Protection and Affordable Care Act (ACA), the U.S. Department of Health and Human Services (HHS) recently released proposed regulations regarding the estimated amount of annual contributions that are required to be paid to HHS from employer-sponsored group health plans to finance state transitional reinsurance programs

IRS requests comments on minimum value and reporting requirements

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 7 2012

The Internal Revenue Service recently issued requests for comments in advance of issuing proposed regulations on health care reform reporting and minimum value requirements

The American Taxpayer Relief Act of 2012’s impact on employer-provided fringe benefit plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 8 2013

As you are probably aware, Congress has passed and President Obama has signed the American Taxpayer Relief Act of 2012 (ATRA), which avoided the "fiscal