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Results: 1-10 of 1,343

New IRS guidance may require amendments to section 125 (“cafeteria”) plans

  • Ogletree Deakins
  • -
  • USA
  • -
  • October 30 2014

Many employers permit employees to pay for employer-sponsored health coverage, on a pre-tax basis, under Internal Revenue Code section 125

Notice 2014-67 ̶̶ safe harbors for ACOs and a new management contract safe harbor for everyone

  • McCarter & English LLP
  • -
  • USA
  • -
  • October 28 2014

On Friday, Oct. 24, 2014, the Internal Revenue Service released interim guidance, Notice 2014-67, on whether a state or local government entity or an

Private use overhaul: IRS expands Rev. Proc. 97-13 safe harbors; provides guidance for participation in ACOs

  • Hall Render Killian Heath & Lyman PC
  • -
  • USA
  • -
  • October 27 2014

On Friday, October 24, 2014, the IRS released an advance version of Notice 2014-67, (1) adding a new 5-year safe harbor to Revenue Procedure 97-13

IRS releases private business use guidelines for ACO participants

  • Bracewell & Giuliani LLP
  • -
  • USA
  • -
  • October 27 2014

On Friday, October 24, 2014, the Internal Revenue Service (IRS) released Notice 2014-67, providing guidance regarding the circumstances under which

Health care reform what you should know for 2015

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • October 23 2014

This Advisory supplements our previous advisories addressing the requirements of the Affordable Care Act ("ACA"). Below is an overview of the

Proposed approach for applying the “look-back” method when the section 4980H measurement period changes

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • October 16 2014

The Internal Revenue Service (IRS) recently issued Notice 2014-49 which describes a proposed approach for determining an employee's full-time or

IRS proposes key changes to schedule H's Community Health Needs Assessment and financial assistance policy questionss

  • King & Spalding LLP
  • -
  • USA
  • -
  • October 13 2014

On October 8, 2014, the IRS released drafts of the 2014 Form 990, Schedule H and Instructions, proposing significant changes related to a hospital

Local drug disposal tax should go down the drain

  • Reed Smith LLP
  • -
  • USA
  • -
  • October 10 2014

The Ninth Circuit's opinion in PhRMA v. County of Alameda, No. 13-16833, 2014 WL 4814407 (9th Cir. Sept. 30, 2014), is a triumph of petty local

IRS makes cafeteria plan exceptions for access to ACA Marketplace

  • Nelson Mullins Riley & Scarborough LLP
  • -
  • USA
  • -
  • October 9 2014

Effective September 18, 2014, the IRS expanded the mid-year election change rules for Section 125 cafeteria plans to allow employees to drop employer

New ACA rules allow employees a second trip through the cafeteria plan election line

  • Bradley Arant Boult Cummings LLP
  • -
  • USA
  • -
  • October 9 2014

Under Notice 2014-55, the Internal Revenue Service (IRS) will now permit a cafeteria plan to allow an employee to revoke his election for coverage