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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

OSHA, IRS, and OPM release ACA regulations

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

Several agencies besides HHS have recently issued regulations on ACA various provisions, including the following: The Occupational Safety and

Finance Act amends taxation of stock options

  • Reed Smith LLP
  • -
  • France
  • -
  • February 11 2013

France's new 2013 Finance Act (Law 2012-1509) has completely amended the tax and social contribution regimes for stock options and restricted stock

IRS proposes ACA employer "shared responsibility" requirements for employee health coverage

  • Reed Smith LLP
  • -
  • USA
  • -
  • January 9 2013

On January 2, 2013, the Internal Revenue Service (IRS) published a notice of proposed rulemaking and notice of public hearing regarding implementation of

IRS releases updated employee plan correction procedures

  • Reed Smith LLP
  • -
  • USA
  • -
  • January 8 2013

On December 31, 2012, the Internal Revenue Service (the “IRS”) released Revenue Procedure 2013-12, which contains long-awaited updates to the Employee

Year-end global stock plan reporting requirements

  • Reed Smith LLP
  • -
  • Global
  • -
  • December 28 2012

The regulatory requirements for global stock plans seem to increase every year. In many countries, either the issuing company or the local subsidiary is

Important changes to employee share plans in UK

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • December 28 2012

Companies with employees in the UK will need to consider a number of tax changes proposed under the draft Finance Bill 2013, which has just been published

IRS regulations implement insurer fee to fund PCORI trust fund

  • Reed Smith LLP
  • -
  • USA
  • -
  • December 20 2012

On December 6, 2012, the IRS published final regulations implementing fees on issuers of certain health insurance policies and plan sponsors of certain

UK tax authorities comment on Restricted Stock Unit plans

  • Reed Smith LLP
  • -
  • United Kingdom
  • -
  • September 21 2012

HM Revenue & Customs ("HMRC") have recently updated their manuals and provided their analysis of how Restricted Stock Units ("RSUs") should be taxed in the UK

Removal of employer requirement to withhold social security on stock options

  • Reed Smith LLP
  • -
  • Ireland
  • -
  • September 21 2012

From July 1, 2012 forward, Irish employers are no longer required to withhold social security taxes (also referred to as PRSI) on non-qualified stock option gains

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