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IRS issues HSA and HRA rollover guidance transition relief through March 15, 2007

Kilpatrick Townsend & Stockton LLP
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USA
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February 23 2007

In our December 2006 Legal Alert, we described the passage of the Tax Relief and Health Care Act of 2006 (the “Act”), which significantly enhanced the features of Health Savings Accounts (“HSAs”

Employer health coverage under the Final 409A Regulations should plan sponsors be worried?

Kilpatrick Townsend & Stockton LLP
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USA
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June 25 2007

The recent Final Regulations provide that Code Section 409A does not apply to an Archer Medical Savings Account, a Health Savings Account “or any other medical reimbursement arrangement, including a Health Reimbursement Arrangement, that satisfies the requirements of Code section 105 and section 106 such that the benefits or reimbursements provided under such arrangement are not includible in income.”

FICA tax: is it necessary to pay FICA taxes for summer employees?

Bricker & Eckler LLP
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USA
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June 6 2008

The Federal Insurance Contributions Act (“FICA”) provides for a tax on wages which consists of two parts: Old Age and Survivors Disability Insurance (“Social Security”) and Hospital Insurance (“Medicare”

IRS report on tax-exempt hospital community benefit and executive compensation to affect rules on salaries

Bricker & Eckler LLP
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USA
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February 26 2009

The IRS has released the results of a two-year study on average executive compensation amounts at tax-exempt hospitals, reporting an average of $1

President's health insurance proposal receives chilly Democratic response

Faegre Baker Daniels
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USA
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February 2 2007

In his Jan. 23 State of the Union Address, President Bush outlined a new initiative to treat health insurance similar to the home mortgage interest deduction

IRS concedes that medical residents qualify for student exception from FICA taxes for taxable quarters ending prior to April 1, 2005

McDermott Will & Emery
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USA
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March 5 2010

Each teaching hospital should assess the state of its administrative refund claims in order to be prepared for a contact from the IRS

IRS concedes on certain FICA refund claims for medical residents

Drinker Biddle & Reath LLP
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USA
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March 16 2010

The IRS has thrown in the towel with respect to pre-April 1, 2005, medical resident FICA claims based on the so-called "student exception."

IRS defers application of nondiscrimination rules for insured group health plans

Proskauer Rose LLP
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USA
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December 23 2010

On December 22, 2010, the Internal Revenue Service ("IRS") released Notice 2011-1, which defers application of certain nondiscrimination requirements applicable to insured group health plans under the Affordable Care Act (the "Act"

U.S. Supreme Court holds unanimously that medical residents are employees for FICA purposes

Larkin Hoffman
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USA
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January 12 2011

In Mayo Foundation for Medical Education and Research v. United States, No. 09-837(Jan. 11, 2011), the U.S. Supreme Court held unanimously that medical residents were properly classified by the Internal Revenue Service as employees and not “students” for FICA tax purposes

Medical residents are employees, not students, for federal tax purposes

Holland & Knight LLP
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USA
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January 20 2011

Last week, in Mayo Foundation for Medical Education Research v. United States, the United States Supreme Court ruled unanimously that medical residents are employees, not students, for purposes of Federal Insurance Contributions Act (FICA) taxes

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Search results

IRS issues HSA and HRA rollover guidance transition relief through March 15, 2007

Employer health coverage under the Final 409A Regulations should plan sponsors be worried?

FICA tax: is it necessary to pay FICA taxes for summer employees?

IRS report on tax-exempt hospital community benefit and executive compensation to affect rules on salaries

President's health insurance proposal receives chilly Democratic response

IRS concedes that medical residents qualify for student exception from FICA taxes for taxable quarters ending prior to April 1, 2005

IRS concedes on certain FICA refund claims for medical residents

IRS defers application of nondiscrimination rules for insured group health plans

U.S. Supreme Court holds unanimously that medical residents are employees for FICA purposes

Medical residents are employees, not students, for federal tax purposes

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