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Results: 1-10 of 41

New agency FAQs drive a stake further into the heart of premium reimbursement arrangements and eliminate a common executive perk

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 7 2014

In clear and unambiguous terms, the U.S. Departments of Labor ("DOL") and Health and Human Services and the Internal Revenue Service ("IRS") (the

IRS to close “loophole” on “sub-standard” plans without hospitalization or physician services coverage

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 6 2014

On November 4, 2014, the Internal Revenue Service ("IRS") announced that it intends to close a perceived "loophole" in health care reform. This

Contributing employers to multiemployer plans are not off the hook tracking the full-time status of employees

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • November 11 2014

Contributing employers to multiemployer plans were relieved by the Treasury Department's interim guidance stating that they will not be subject to

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

“Pay-or-play” & contingent workers: final regulations provide clarity but not complete relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 17 2014

As previously reported, on February 10, 2014, the IRS issued final regulations on the Affordable Care Act's (ACA) employer shared responsibility

What does PPACA stand for? Punitive penalties are clearly authorized

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 20 2014

A recently posted IRS Q&A raises the specter of serious penalties for non-compliance with the Affordable Care Act. The context of the question

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

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

ACA shared responsibility penalties am I subject to (b) or not to (b)? That is the $3,000 question!

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 17 2014

As previously reported, on Monday, February 10, 2014, the IRS released final regulations on the Affordable Care Act's (ACA) employer "shared

IRS to honor certain medical resident FICA refund claims

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 11 2010

Since the 1990s, many academic medical centers have filed claims with the IRS seeking refunds of FICA (social security and Medicare) taxes paid on medical resident salaries on the basis that the residents are students and exempt from FICA