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Employer health coverage under the Final 409A Regulations should plan sponsors be worried?

Kilpatrick Townsend & Stockton LLP
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USA
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June 25 2007

The recent Final Regulations provide that Code Section 409A does not apply to an Archer Medical Savings Account, a Health Savings Account “or any other medical reimbursement arrangement, including a Health Reimbursement Arrangement, that satisfies the requirements of Code section 105 and section 106 such that the benefits or reimbursements provided under such arrangement are not includible in income.”

A benefits primer on the economic stimulus package COBRA, Transit and HIPAA

Kilpatrick Townsend & Stockton LLP
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USA
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February 24 2009

The American Recovery and Reinvestment Act of 2009 ('ARRA') was signed into law by President Obama on February 17, 2009

IRS issues HSA and HRA rollover guidance transition relief through March 15, 2007

Kilpatrick Townsend & Stockton LLP
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USA
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February 23 2007

In our December 2006 Legal Alert, we described the passage of the Tax Relief and Health Care Act of 2006 (the “Act”), which significantly enhanced the features of Health Savings Accounts (“HSAs”

Treasury’s qualifying therapeutic discovery project credit program provides short window for application

Kilpatrick Townsend & Stockton LLP
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USA
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May 27 2010

On May 21, 2010, the Department of Treasury announced its program for evaluating and awarding certification for the new Federal income tax credit available to certain small employers for qualifying therapeutic discovery

Form W-2 reporting delayed

Kilpatrick Townsend & Stockton LLP
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USA
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October 12 2010

The Affordable Care Act provides generally that the aggregate cost of employer-sponsored health coverage must be reported on a Form W-2

IRS commences therapeutic discovery project credit application process

Kilpatrick Townsend & Stockton LLP
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USA
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June 21 2010

On June 18, 2010, the Internal Revenue Service (IRS) released the application forms to apply for the investment tax credit or grant for certain therapeutic discovery projects

Congress adds new investment tax credit for qualified therapeutic drug products

Kilpatrick Townsend & Stockton LLP
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USA
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May 14 2010

The Health Care and Education Reconciliation Act of 2010 (the Act) added a new nonr-efundable investment tax credit for qualified investments in qualifying therapeutic discovery projects

Insured nondiscrimination rule compliance delayed

Kilpatrick Townsend & Stockton LLP
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USA
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December 22 2010

This evening the IRS released Notice 2011-1, exempting insured plans from the new nondiscrimination rules in the Affordable Care Act (and related penalties for non-compliance) until regulations are issued

Nondiscrimination rules delayed for insured health plans

Kilpatrick Townsend & Stockton LLP
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USA
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January 1 2011

The Affordable Care Act imposes, for the first time, nondiscrimination rules on non-grandfathered, insured group health plans similar to those that apply to self-insured plans under Section 105(h) of the Internal Revenue Code (the Code

Mini-med waivers and OTC reimbursements explained

Kilpatrick Townsend & Stockton LLP
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USA
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September 8 2010

As noted previously, IRS announced the OTC reimbursement guidance for health FSAs and HRAs, and HHS announced the mini-med waiver program

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