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Model notices and additional guidance issued on COBRA subsidy extension

Haynes and Boone LLP
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USA
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January 19 2010

The Department of Labor recently issued model notices for employers to use under the COBRA subsidy extension, and the Internal Revenue Service issued additional guidance for an employer claiming on its federal employment tax return (Form 941) the credit for 2009 retroactive coverage arising from the subsidy extension for those individuals who had otherwise exhausted the subsidy period

Employers may offer coverage of children up to age 26 now

Haynes and Boone LLP
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USA
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May 6 2010

The recent healthcare reform legislation requires group health plans to provide coverage for children up to age 26, without regard to marital or student status

Using a Roth conversion to minimize future income tax exposure

Haynes and Boone LLP
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USA
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December 14 2012

With the increase in Medicare taxes that goes into effect in 2013 and the high likelihood of increased tax rates in one form or another as a result of the “fiscal cliff” negotiations, individuals may want to consider accelerating income into 2012 to avoid additional income tax exposure in 2013 and beyond

Employer penalty proposed regulations issued

Haynes and Boone LLP
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USA
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January 10 2013

The IRS issued proposed regulations under the Patient Protection and Affordable Care Act ("PPACA") regarding the employer penalty that will be effective

Health and welfare provisions in the American Taxpayer Relief Act of 2012

Haynes and Boone LLP
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USA
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January 10 2013

On January 1, 2013, Congress passed the American Taxpayer Relief Act (the "Act") to avert the so-called "fiscal cliff" of automatic tax increases and

IRS proposed regulations regarding minimum value of employer plans and the health insurance premium tax credit

Haynes and Boone LLP
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USA
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May 10 2013

On May 3, 2013, the IRS issued proposed regulations (the "Regulations") regarding the health insurance premium tax credit ("Credit") enacted under