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Results: 1-10 of 32

IRS proposes 162(m) regulations for certain health insurance issuers

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 2 2013

Yesterday, the IRS proposed new regulations limiting the deductions that certain health insurance issuers may take for compensation paid to their

Weekly Washington healthcare update

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 1 2013

Last week, Ways and Means Oversight Subcommittee Chairman Boustany wrote a letter to HHS Secretary Sebelius inquiring about a voter registration

Affordable Care Act: proposed regulations on employer shared responsibility

  • Sidley Austin LLP
  • -
  • USA
  • -
  • January 10 2013

The Treasury Department recently published proposed excise tax regulations under section 4980H of the Internal Revenue Code of 1986, as amended (the

Post election update

  • Bracewell & Giuliani LLP
  • -
  • USA
  • -
  • November 9 2012

The voters have now spoken in one of the most hotly contested and expensive races in American history, and the net effect of countervailing political winds was ironically to perpetuate the political status quo

Sixth Circuit Court of Appeals holds certain severance payments are not subject to FICA tax

  • Bass, Berry & Sims PLC
  • -
  • USA
  • -
  • September 19 2012

On September 7, the Sixth Circuit Court of Appeals issued a decision (United States v. Quality Stores, Inc.) holding that certain severance payments are not "wages" subject to Federal Insurance Contributions Act (FICA) tax, and upheld a bankruptcy court’s decision ordering a full refund of more than $1 million of FICA taxes paid by an employer with respect to severance payments it made to employees whose positions were eliminated in connection with the bankruptcy

Health care reform's medical loss ratio rebates and their impact on employer group health plans

  • Snell & Wilmer
  • -
  • USA
  • -
  • July 13 2012

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move forward with implementation

The “individual mandate” upheld under Congress’ power to tax; parts of Medicaid expansion upheld

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • June 29 2012

In a split decision, the Supreme Court on June 28, 2012 upheld the Affordable Care Act’s (the ACA’s) “individual mandate,” which requires almost everyone to have health insurance coverage or pay a penalty

On the roadlegal considerations for telecommuting employees

  • Dykema Gossett PLLC
  • -
  • USA
  • -
  • June 19 2012

Given the ease with which teleworktelecommuting (employee working remotely) is possible and the myriad of reasons why employees desire to telecommute, it is not surprising that telecommuting is becoming more common

$2,500 limit on health FSAs, more guidance on SBCs, and other employee benefits news

  • Vorys Sater Seymour and Pease LLP
  • -
  • USA
  • -
  • June 7 2012

The future of the Patient Protection and Affordable Care Act (ACA) will be determined by the Supreme Court decision expected this month

IRS seeks guidance in developing PPACA regulations that directly impact employers

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 10 2012

On April 26, 2012, the Internal Revenue Service (IRS) issued three notices requesting comments relating to forthcoming regulations implementing PPACA's employer mandate, individual mandate and individual tax credit provisions