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IRS proposed premium tax credit regulations signal direction of future guidance on employer pay-or-play penalties

McDermott Will & Emery
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USA
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August 25 2011

The Internal Revenue Service has issued proposed regulations implementing health insurance premium tax credits

Effect of new Michigan Health Insurance Claims Assessment Act on group health plans

McDermott Will & Emery
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USA
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February 6 2012

The new Michigan Health Insurance Claims Assessment Act imposes a 1-percent tax on “paid claims” for health-related services of employer-sponsored health and welfare plans

CCRC fees a primer on the tax treatment of entrance and monthly fees

McDermott Will & Emery
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USA
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December 5 2012

Continuing care retirement communities are professionally managed retirement communities, many of which also function as long-term skilled nursing care facilities

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IRS proposed premium tax credit regulations signal direction of future guidance on employer pay-or-play penalties

Effect of new Michigan Health Insurance Claims Assessment Act on group health plans

CCRC fees a primer on the tax treatment of entrance and monthly fees

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