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President's health insurance proposal receives chilly Democratic response

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • February 2 2007

In his Jan. 23 State of the Union Address, President Bush outlined a new initiative to treat health insurance similar to the home mortgage interest deduction

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

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

IRS issues regulations on reporting employer-owned life insurance contracts

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • November 20 2007

The Pension Protection Act of 2006 (PPA) established reporting requirements and income exclusion rules applicable to an employer that is a direct or indirect beneficiary of a life insurance contract covering one or more of its employees

IRS implements information reporting for employer-owned life insurance

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • November 19 2007

On November 13, 2007, the Treasury Department and Internal Revenue Service published in the Federal Register temporary and proposed regulations implementing information reporting requirements for employer-owned life insurance, enacted in the Pension Protection Act of 2006

Preserving income tax exemption on employer-owned life insurance

  • Roetzel & Andress
  • -
  • USA
  • -
  • March 30 2010

Historically, proceeds received by an employer from a company-owned life insurance policy upon the death of an employee were not taxable under Internal Revenue Code (Code) Section 101(a

IRS defers application of nondiscrimination rules for insured group health plans

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 23 2010

On December 22, 2010, the Internal Revenue Service ("IRS") released Notice 2011-1, which defers application of certain nondiscrimination requirements applicable to insured group health plans under the Affordable Care Act (the "Act"

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • May 3 2011

On December 17, 2010, President Obama signed the "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010

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

Congressional update - second session of the 112th Congress begins

  • Edwards Wildman Palmer LLP
  • -
  • USA
  • -
  • January 31 2012

After a month-long recess, the House of Representatives returned to session last week (the Senate returns today

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