We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-7 of 7

US political law compliance and risk management

  • Dentons
  • -
  • USA
  • -
  • April 3 2012

The influence of Super PACs on the Republican presidential primary has been well-documented

IRS issues new guidance on ACOs for tax-exempt organizations

  • Dentons
  • -
  • USA
  • -
  • October 28 2011

The US Internal Revenue Service has released new guidance to coincide with CMS' issuance of the final Accountable Care Organization (ACO) rules

Using the "home state" determination to reduce surplus lines taxes: let the games begin

  • Dentons
  • -
  • USA
  • -
  • July 29 2011

Much has been written about the new federal rules governing surplus lines taxation, and the failed opportunity to create a uniform system of taxation across all US jurisdictions

Health insurance providers face broad new limitations on tax deductions for compensation

  • Dentons
  • -
  • USA
  • -
  • July 15 2010

New limitations on tax deductions for compensation added by the Affordable Care Act ("ACA") for employers who are "covered health insurance providers" may have a major impact on tax deductions for employers who are covered health insurance providers and others in their controlled group

IRS, DOL and HHS issue interim regulations for employer-provided health coverage for adult children

  • Dentons
  • -
  • USA
  • -
  • May 12 2010

The recently-enacted Patient Protection and Affordable Care Act ("PPACA") requires group health plans and health insurance issuers to extend coverage of adult children to age 26

IRS approves captive reinsurance arrangement as "insurance" for tax purposes

  • Dentons
  • -
  • USA
  • -
  • February 4 2010

On December 11, 2009, the Internal Revenue Service released two substantially identical Private Letter Rulings, PLRs 200950016 and 200950017, which approve the use of a captive reinsurance arrangement involving a fronting insurer

Progress being made on draft regulations governing the reporting and filing of premium taxes

  • Dentons
  • -
  • USA
  • -
  • January 21 2010

On January 19, 2010, the California Department of Insurance ("Department") convened a working group to discuss an initial draft of regulations addressing whether insurers can, should, or must make an election to change reporting and payment of premium taxes from an accrual basis to a cash basis, or vice versa