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Proposed regulations on federal income tax exemption for hospitals

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • July 12 2012

As previously reported, the Treasury Department released proposed regulations on June 22, 2012 interpreting and implementing specific requirements for hospitals to maintain their Section 501(c)(3) tax-exempt status under Section 501(r) of the Code

Reminder: ACA’s out-of-pocket limits differ from HSA-qualified HDHPs starting in 2015

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 9 2014

In April, the IRS released the 2015 inflation adjustments for Health Savings Accounts (HSA) and HSA-qualified high deductible health plans (HDHPs). A

District court upholds validity of IRS rule authorizing Premium Tax Credits to individuals who enroll in health-care coverage through Federally-Facilitated Exchanges

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 27 2014

A district court in the District of Columbia recently held that the Internal Revenue Service's ("IRS") rule authorizing premium tax credits to

Stealth can be good: new procedure allows governmental entities to relinquish Section 501(c)(3) tax-exempt status

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 5 2012

A new provision which was slipped in to the annual announcement of procedures for exempt organization determinations and letter rulings provides a way for governmental entities to voluntarily terminate their Section 501(c)(3) status

IRS releases proposed regulations on the Affordable Care Act's play or pay mandate

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 28 2013

On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively "IRS") published proposed regulations ("Proposed

IRS changes health FSA "use-or-lose" rule; clarifies transition relief for 2013-14

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 11 2013

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), which modifies the "use or lose" rule for health flexible

IRS releases guidance for employers and others on the 2013 Medicare taxes under the Affordable Care Act

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 10 2012

On November 30, 2012, the Internal Revenue Service released proposed regulations and two sets of frequently asked questions implementing two new Medicare taxes under the Patient Protection and Affordable Care Act that are effective starting in 2013

IRS releases guidance on Form W-2 informational reporting requirement

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 4 2011

On March 29, 2011, the Internal Revenue Service ("IRS") released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the "Act") to report the cost of employer-sponsored health coverage on employees' annual Forms W-2

The future of domestic partner health benefits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 3 2013

If the U.S. Supreme Court rules that the federal Defense of Marriage Act ("DOMA") is unconstitutional in Windsor v. U.S., which is expected to be

Official confirms IRS review of community benefit compliance by 3,377 hospitals

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • October 18 2012

An IRS official confirmed, while speaking at an American Health Lawyers Association conference on October 16th, that the IRS has identified 3,377 tax-exempt hospitals that are being reviewed for compliance with the tax exemption community benefit standard