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IRS releases guidance on wellness programs and “affordability” under the employer mandate

Proskauer Rose LLP
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USA
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May 10 2013

On May 3, 2013, the IRS released proposed regulations on certain provisions relating to the federal premium tax credits that eligible individuals

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

Proskauer Rose LLP
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USA
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January 28 2013

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

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

Proskauer Rose LLP
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USA
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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

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

Proskauer Rose LLP
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USA
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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

Proposed regulations on federal income tax exemption for hospitals

Proskauer Rose LLP
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USA
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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

New proposed regulations on federal income tax exemption for hospitals

Proskauer Rose LLP
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USA
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June 22 2012

As we have previously reported, the 2010 Health Care Reform Act imposed new, specific requirements for hospitals to maintain their Section 501(c)(3) tax-exempt status

IRS clarifies previous guidance on Form W-2 informational reporting requirement

Proskauer Rose LLP
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USA
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January 12 2012

On January 3, 2012, the Internal Revenue Service ("IRS") released Notice 2012-9, which restates and clarifies its prior guidance on the requirement under the Affordable Care Act to report the cost of employer-sponsored health coverage on employees' annual Forms W-2 (using box 12, code DD

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

Proskauer Rose LLP
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USA
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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

Reminder: Section 125 plans may need to be amended by July 1

Proskauer Rose LLP
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USA
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May 31 2011

As discussed more fully in our September 28, 2010 client alert (Changes on Over-the-Counter Drug Coverage Required Under Health Care Reform in 2011) and mentioned again in our May 9, 2011 client alert (Health Reform Update: Recent Changes and Challenges to the Affordable Care Act), IRS Notice 2010-59 provides that over-the-counter medicines or drugs purchased without a prescription on or after January 1, 2011 (other than insulin) may no longer be paid for or reimbursed under account-based plans, such as health FSAs, HRAs, and HSAs

IRS releases guidance on Form W-2 informational reporting requirement

Proskauer Rose LLP
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USA
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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

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