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Results: 1-10 of 414

Guidance for self-insured health plans and payment of PCORI fees: IRS revises Form 720

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • June 10 2013

For plan sponsors and insurers wondering how to pay the fee for the Patient-Centered Outcomes Research Institute (which is due by July 31, 2013 for

Federal government seeks Supreme Court review of quality stores decision excluding severance payments from FICA

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 7 2013

On May 31, 2013, the federal government, after requesting two extensions, filed its long-awaited petition for writ of certiorari seeking U.S. Supreme

Schwab v. Commissioner, 111 AFTR-2d 2013-667 (April 24, 2013)

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 3 2013

The Court of Appeals for the 9th Circuit held that the "amount actually distributed" when taxpayers received ownership of life insurance policies was

Foreign affiliate reinsurance: new bill introduced to deny tax deductions

  • Locke Lord LLP
  • -
  • USA
  • -
  • May 31 2013

Representative Richard Neal (D-Mass) and Senator Robert Menendez (D-NJ) introduced last week companion bills (H.R. 2054; S. 991) that would disallow

Healthcare reform update: important current case law

  • Ryan Swanson & Cleveland PLLC
  • -
  • USA
  • -
  • May 30 2013

The biggest health reform news of 2012 was the June 28 decision of the United States Supreme Court narrowly upholding the Affordable Care Act’s

Installment fees may still be considered premium for tax purposes despite recent California appellate decision

  • Barger & Wolen LLP
  • -
  • USA
  • -
  • May 28 2013

A recent California appellate decision (In Re Insurance Installment Fee Cases, 211 Cal. App. 4th 1395) held that an installment fee - i.e, a fee

New “Notice of Exchange” requirement for employers

  • Arnall Golden Gregory LLP
  • -
  • USA
  • -
  • May 21 2013

As amended by the Affordable Care Act ("ACA"), the Fair Labor Standards Act ("FLSA") includes a new notice requirement for employers. The purpose of

IRS proposes regulations to implement certain ACA insurance premium tax credit, medical loss ratio provisions

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 13 2013

On May 3, 2013, the Internal Revenue Service (IRS) published proposed regulations implementing the ACA's health insurance premium tax credit, as

Financial services legislative and regulatory update

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 13 2013

What had been a relatively quiet week, where until Friday it seemed like the biggest news was that Treasury Secretary Jack Lew was working on his

President Obama’s 2014 fiscal year budget proposes deduction for reinsurance premiums paid to non-US affiliates

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 9 2013

The 2014 Fiscal Year Budget for the US federal government proposed by the Obama administration would end the tax deduction for reinsurance premiums