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New regulations on preexisting condition exclusions, annuallifetime value limits and rescissions

Vorys Sater Seymour and Pease LLP
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USA
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June 25 2010

On June 22, 2010, the Departments of Health and Human Services, Labor and Treasury issued another installment of interim final regulations implementing the Patient Protection and Affordable Care Act (ACA

More guidance impacts health reform implementation

Vorys Sater Seymour and Pease LLP
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USA
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October 18 2010

Additional guidance continues to be released impacting implementation of the Patient Protection and Affordable Care Act

Companies should consider early bonus payments: tax rates scheduled to increase on January 1, 2011

Vorys Sater Seymour and Pease LLP
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USA
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October 19 2010

On January 1, 2011, the highest federal income tax rate is scheduled to increase from 35 to 39.6 when several temporary tax cuts expire

Year end gifts more guidance for health reform implementation

Vorys Sater Seymour and Pease LLP
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USA
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December 30 2010

Additional guidance continues to be released impacting implementation of the Patient Protection and Affordable Care Act, including the fifth set of FAQs issued jointly by the Internal Revenue Service (IRS), Department of Labor (DOL) and Department of Health and Human Services (HHS

EBSA, SEC issue guidance regarding target date funds

Vorys Sater Seymour and Pease LLP
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USA
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May 11 2010

On Friday, May 6, the US Department of Labor's Employee Benefits Security Administration ("EBSA") and the Securities and Exchange Commission issued an investor bulletin to aid investors and retirement plan participants in understanding the operations and risks of target date fund investments

Health care reform limits deduction for compensation paid by insurers

Vorys Sater Seymour and Pease LLP
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USA
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April 29 2010

The Patient Protection and Affordable Care Act, the recently enacted health care reform legislation, added subsection (m)(6) to Section 162 of the Internal Revenue Code that denies a deduction to any "covered health insurance provider" for compensation paid to any employee in excess of $500,000

New annual disclosure requirements for participant directed, defined contribution plans

Vorys Sater Seymour and Pease LLP
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USA
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October 25 2010

Effective for the first plan year beginning on or after November 1, 2011 (January 1, 2012 for calendar year plans), all retirement plans with participant-directed investments will have increased disclosure obligations, according to a new regulation issued last week by the U.S. Department of Labor (DOL

Reporting required for exercise of ISOs, ESPP options

Vorys Sater Seymour and Pease LLP
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USA
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November 18 2010

The end is near for a temporary reprieve from reporting exercises of incentive stock options ("ISOs") and options under employee stock purchase plans ("ESPP"

New compensation restrictions coming for colleges and universities

Vorys Sater Seymour and Pease LLP
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USA
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May 9 2011

An IRS official recently stated that long-awaited regulations under Section 457 of the Internal Revenue Code, first announced in 2007, are in clearance and may be issued as soon as September 2011

Proposed 162(m) regulations affect deductibility of equity-based compensation

Vorys Sater Seymour and Pease LLP
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USA
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June 27 2011

The Internal Revenue Service has issued proposed regulations under Section 162(m) of the Internal Revenue Code that affect the deductibility of equity compensation

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