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Results: 1-10 of 218

Imputed income and health insurance in divorce settlements

  • Burns & Levinson LLP
  • -
  • USA
  • -
  • February 27 2014

Divorcing spouses have many issues to consider in negotiating the terms of a divorce agreement. One of the seemingly "easier" issues for divorcing

Agency guidance strikes a major blow for individual policy premium reimbursement and stand-alone health reimbursement arrangements

  • Alston & Bird LLP
  • -
  • USA
  • -
  • December 19 2013

On September 13, the IRS and the Department of Labor (DOL) issued twin noticesIRS Notice 2013-54 and Technical Release 2013-03 (collectively, the

IRS issues proposed regulations on information reporting under the Affordable Care Act

  • McDermott Will & Emery
  • -
  • USA
  • -
  • September 11 2013

Recently issued guidance clarifies annual information reporting requirements for insurers and employers under the Affordable Care Act (ACA). The

Proposed rule on employer information reporting requirements; potential fix for the "doc fix"

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • September 11 2013

On September 5, 2013, the U.S. Department of the Treasury and Internal Revenue Service jointly issued proposed regulations implementing the Affordable

2014 business operations determine how the employer mandate applies in 2015

  • Wilson Elser
  • -
  • USA
  • -
  • September 5 2013

Beginning January 1, 2015, the Patient Protection and Affordable Care Act (ACA) will impose taxes on employers with 50 or more full-time equivalent

IRS notice regarding 2014 transition relief for Affordable Care Act information reporting and play-or-pay penalties

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • July 19 2013

On July 9, 2013, the IRS published Notice 2013-45, formalizing the Treasury Department's earlier announcement of transition relief through 2014 for

July 31 deadline approaches for employers with self-insured health plans to pay new Affordable Care Act fee

  • Lowenstein Sandler LLP
  • -
  • USA
  • -
  • July 19 2013

Employers that sponsor self-insured health plans must pay a new fee (and make a filing with the IRS) by July 31, 2013, under the Affordable Care Act

That underwater policy does not have any value, right?!

  • Bryan Cave LLP
  • -
  • USA
  • -
  • July 19 2013

Life insurance policy owners are often surprised when they are taxed on the value of an old policy that was underwater, causing them to assume that

What the delay of the employer mandate means for plan sponsors

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • July 12 2013

Late on July 9, 2013, the IRS issued Notice 2013-45 confirming the previously announced one-year transition rule for the employer "shared

IRS announces penalties under the employer mandate will not apply until 2015

  • Drinker Biddle & Reath LLP
  • -
  • USA
  • -
  • July 3 2013

Late on July 2, 2013, the IRS announced a special, one-year transition rule for the employer "shared responsibility" mandate (also known as the "play