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

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • 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
  • -
  • USA
  • -
  • 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”

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

IRS commences therapeutic discovery project credit application process

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • 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
  • -
  • USA
  • -
  • 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

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

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • 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

Mini-med waivers and OTC reimbursements explained

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • 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

Nondiscrimination for insured plans update

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • September 21 2010

A few weeks ago we informed you of the delay in regulations regarding the insured plan nondiscrimination rules

State Income Tax imputation

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • December 9 2010

While health plans are required to provide coverage up to age 26 for dependent children, several states have not adopted the updated Internal Revenue Code in order to make this coverage tax-free

Insured nondiscrimination rule compliance delayed

  • Kilpatrick Townsend & Stockton LLP
  • -
  • USA
  • -
  • 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