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Carryover confusion: Chief Counsel clears up rules on health FSA carryovers

  • Snell & Wilmer LLP
  • -
  • USA
  • -
  • April 18 2014

Earlier this year, I blogged about how the IRS modified the health flexible spending account ("health FSA") "use-it-or-lose-it" rule to allow

Same-sex spouse health coverage recent developments in state tax

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • April 16 2014

Employers operating in Nebraska, North Carolina, Ohio and Wisconsin may have withholding obligations when offering health coverage to same-sex

Medical device tax repeal

  • Arnall Golden Gregory LLP
  • -
  • USA
  • -
  • April 16 2014

The 2.3 percent medical device tax enacted as part of the Affordable Care Act (ACA), levied on medical devices like heart valves and MRI machines

Changes to community benefit reporting for tax-exempt hospitals

  • King & Spalding LLP
  • -
  • USA
  • -
  • April 14 2014

For tax year 2013, the Internal Revenue Service (IRS) has made a change to the manner in which tax-exempt organizations that operate one or more

Employee benefits update - April 2014

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • April 14 2014

On April 4, 2014, the IRS issued Notice 2014-19 (Notice) providing welcomed guidance to qualified retirement plans with respect to the US v. Windsor

Additional requirements for tax-exempt hospitals under the ACA

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • April 11 2014

The Affordable Care Act (ACA), enacted into law on March 23, 2010, added Section 501(r) requirements to the Internal Revenue Code that a 501(c)(3

Under the dome: inside the Maine State House

  • Pierce Atwood LLP
  • -
  • USA
  • -
  • April 11 2014

On April 9th, Governor vetoed LD 1487, a bill that combined a proposal to implement managed care in the MaineCare system with an accompanying

Issue 80: employer reporting requirements finalized

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • April 9 2014

The Department of Treasury has published final rules addressing two reporting requirements under the Affordable Care Act (ACA), which we previously

Affordable Care Act update April 7, 2014: high courts vet key provisions of the Affordable Care Act government extends enrollment deadline

  • Akerman LLP
  • -
  • USA
  • -
  • April 9 2014

March 2014 has produced quite a bit of activity regarding the Patient Protection and Affordable Care Act ("ACA"). On March 24, 2014, oral argument

Do you understand the new Medicare surtax?

  • Dinsmore & Shohl LLP
  • -
  • USA
  • -
  • April 8 2014

Beginning with tax year 2013, certain individuals, trusts, and estates may be subject to a 3.8 surtax under Section 1411 of the Internal Revenue