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Results: 1-10 of 23

Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:

Attention tax-exempt employers: Section 403(b) regulations finalized

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 4 2008

On July 26, 2007, the Department of Treasury published the long-awaited final regulations governing Section 403(b) tax-sheltered annuity arrangements (“403(b) Plans”) for not for profit entities

Limitation on excessive remuneration paid by certain health insurance providers: Section 9014 of the Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 18 2011

In a disqualified tax year, applicable individual remuneration for services performed is not deductible above $500,000

Your school's 403(b) plan and the IRS requirement for annual participant notice

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 19 2012

The IRS has recently concluded an audit project to determine if school districts sponsoring 403(b) plans are in compliance with an IRS rule commonly known as the “Universal Availability” rule

Don’t miss the chance to have your organization’s tax-exempt status reinstated

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 29 2012

In June 2011, the Internal Revenue Service (IRS) revealed that more than 275,000 tax-exempt organizations lost their exempt status under a provision of the Pension Protection Act of 2006

IRS to perform compliance checks on the 457(b) "Top Hat" deferred compensation plans of 400 nonprofit entities

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 26 2013

The Internal Revenue Service (IRS) Employee Plans Compliance Unit (EPCU) is sending compliance check letters to 200 tax-exempt entities in fiscal

Possible extension of tax-free IRA charitable distribution provisions

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 29 2009

Three bills have been introduced in Congress that would extend a provision of the Pension Protection Act of 2006 (Pub. L. No. 109-280) that allowed tax-free distributions from individual retirement accounts for charitable purposes

IRS provides guidance to exempt organizations on claiming the Small Business Health Care Tax Credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 11 2011

Under the Patient Protection and Affordable Care Act, the Small Business Health Care Tax Credit (the "Tax Credit") is available to small businesses and exempt organizations as an incentive to provide health insurance coverage for their employees

ACT recommendations on employee plans endorsed by IRS

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 31 2008

The IRS, in support of the general principles underlying recommendations of the Advisory Committee on Tax Exempt and Government Entities (ACT), told the Committee that “themes around self-correction and incentives to get it right are just the kind of things we should be focused on.”

Health care reform: seven things employers need to know now

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 14 2010

The program covers “early retirees” who are (a) age 55 or older but not yet eligible for Medicare; and (b) not active employees of an employer currently contributing to an employer-based plan