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Results: 1-10 of 1,460

IRS private letter ruling provides tax planning opportunities for healthcare companies

  • McGuireWoods LLP
  • -
  • USA
  • -
  • February 26 2015

The IRS recently issued PLR 201451009, providing that a management services company and two professional corporations (PCs) were members of the same

This time with feeling employer paid individual policies violate ACA

  • Bryan Cave LLP
  • -
  • USA
  • -
  • February 24 2015

Employer payment plans, which include arrangements where an employer pays, or reimburses an employee, for some or all of the premium expenses

Health insurance providers fee regulations issued

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • February 23 2015

Today, the IRS and Treasury issued temporary and proposed regulations that provide rules for the definition of a covered entity for purposes of the

IRS clarifies prior guidance on premium reimbursement arrangements; provides limited relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 23 2015

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17

Supplemental excepted benefits? “It depends.”

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • February 19 2015

Last week, HHS, along with the Department of Labor and the Treasury, provided long overdue guidance regarding the third category of supplemental

Application for recognition as a 501(C)(29) organization

  • Squire Patton Boggs
  • -
  • USA
  • -
  • February 19 2015

The Internal Revenue Service (IRS) and Department of the Treasury (Treasury) published in the January 29, 2015 Federal Register final income tax

IRS grants limited transition relief to small-employer premium reimbursement arrangements

  • Spencer Fane Britt & Browne LLP
  • -
  • USA
  • -
  • February 19 2015

In a series of notices and FAQs, the IRS has clearly enunciated its view that an employer's reimbursement of an employee's premiums for individual

ACA penalty relief for small employers provided by the IRS

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • February 19 2015

The IRS released Notice 2015-17, which provides certain transitional relief to small employers for penalties that would otherwise be due under the

IRS releases guidance on ACA penalty relief for small employers

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • February 18 2015

Today, the IRS released guidance on Affordable Care Act (ACA) penalty relief for small employers. Notice 2015-17 provides transition relief from the

Prepare for a new issue at the bargaining table: the 2018 Cadillac excise tax

  • Vorys Sater Seymour and Pease LLP
  • -
  • USA
  • -
  • February 16 2015

One of the significant revenue raisers under the Affordable Care Act is the so-called Cadillac excise tax a non-deductible 40 excise tax on