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IRS issues guidance on new health care reform fee

  • Stinson Leonard Street LLP
  • -
  • USA
  • -
  • April 23 2012

Under the Patient Protection and Affordable Care Act (PPACA) issuers of certain health insurance policies and plan sponsors of certain self-funded health plans must pay a fee to fund a Patient-Centered Outcomes Research Trust Fund

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

The importance of legal audits

  • Whiteford Taylor & Preston LLP
  • -
  • USA
  • -
  • December 20 2011

Legal audits provide a good opportunity for nonprofit organizations and associations to prevent unexpected liability by addressing and resolving problematic issues before they escalate

Healthcare reform, sponsored by you: employers responsible for new “Research Institute” tax, effective for 2012

  • Debevoise & Plimpton LLP
  • -
  • USA
  • -
  • April 17 2012

As the constitutionality of the Patient Protection and Affordable Care Act (PPACA) hangs in the balance, the Obama administration continues full steam ahead with health care reform rulemaking

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

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

IRS rules on Section 419 funds utilizing cash value life insurance

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • October 22 2007

On October 17, 2007, the Internal Revenue Service issued a revenue ruling taking the position that an employer’s contribution to a welfare benefit fund may not be deductible, in whole or in part, under section 419 to the extent the fund pays premiums on cash value life insurance policies

New IRS guidance for health care reform: more news you can use

  • Stoel Rives LLP
  • -
  • USA
  • -
  • April 6 2011

Health care reform requires employers to report the cost of health coverage on employees' W-2 forms

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

IRS issues two notices impacting life insurance contracts

  • Jorden Burt LLP
  • -
  • USA
  • -
  • May 28 2009

The Internal Revenue Service ("IRS") recently issued two Notices concerning life insurance contracts