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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

Agencies release guidance on HRAs, FSAs, and Employer Payment Plans

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • October 1 2013

On Friday, September 13, 2013, the IRS released Notice 2013-54 and the DOL issued Technical Release 2013-03 in substantially identical form. This

“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

IRS to amend cafeteria plan regulations to facilitate enrollment in Marketplace coverage

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 23 2014

On Thursday, September 18, 2014, the Internal Revenue Service ("IRS") released Notice 2014-55, which expands the cafeteria plan "change in status"

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

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

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

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