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Dueling court cases issued on same day

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • July 24 2014

On Tuesday morning the U.S. Court of Appeals for the District of Columbia Circuit ruled that an IRS rule for a key piece of the 2010 Affordable Care

Additional IRS guidance on individual policy premiums

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • May 23 2014

The IRS has released additional guidance regarding an employer's ability to pay for individual policy premiums on a pre-tax basis. This follows up on

2015 HSA limitations

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • April 23 2014

This morning the IRS released the health savings account (HSA) inflation adjusted amounts for the 2015 calendar year. Both the current 2014 amounts

Final information reporting requirements for employers

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • March 17 2014

The time and cost of complying with any additional reporting requirement is never good news. However, the final regulations issued on March 10, 2014

Pre-tax individual medical coverage dealt a significant blow

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • September 18 2013

On Friday last week, Treasury, DOL and HHS issued new guidance with respect to employers who sought to drop group coverage in exchange for individual

IRS affirms HDHP preventive care benefits

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • September 9 2013

This morning the IRS issued Notice 2013-57 confirming the extent of preventive care benefits that can be offered under an HDHP with no deductible

Information reporting by exchanges

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • June 28 2013

This evening the IRS issued information reporting proposed regulations. Link to pre-release of proposed regulations

Never fear, PCOR is here

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • June 6 2013

Just like a hero from the latest Star Trek-themed training video, the IRS has released additional PCOR guidance just in time to save the world. As

2013 benefit limits

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • January 14 2013

The IRS and the Social Security Administration have announced the cost-of-living adjustments for various benefit plan limits for 2013. Limits

Additional Medicare and investment taxes

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • December 1 2012

The Affordable Care Act imposes two additional types of taxes beginning in 2013