We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 31

IRS Provides Guidance for the Post-Determination Letter Era
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • October 19 2016

In July of 2015, the IRS announced that it would end its regular determination letter program for individually designed plans effective January 1


Medicare reporting applies to uninsured liability claims employers may be required to register
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • August 5 2009

The Medicare, Medicaid and SCHIP Extension Act of 2007 ("MMSEA") implements new mandatory reporting requirements (referred to as "Section 111 Reporting") to allow Medicare to identify medical claims where another entity, not Medicare, is responsible for payment pursuant to the Medicare Secondary Payor rules


2015 benefit limits
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • January 5 2015

The IRS updated the retirement plan limits effective for the plan year that begins on or after January 1, 2015. A comparison of the 2014 and 2015


2014 benefit limits
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • December 24 2013

The IRS updated the retirement plan limits effective for the plan year that begins on or after January 1, 2014. The 2014 limits, as well as the 2013


Final wellness program rules-beware what you wish for
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 6 2013

With little time to spare before employers finalize their plan designs for 2014, we now have the final rules for wellness programs. The Agencies


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


Final HIPAA omnibus rules require attention
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 19 2013

The time has come to take out and refresh those business associate agreements, HIPAA privacy and security compliance manuals, and HIPAA privacy


New guidance issued for reporting the cost of health coverage on Forms W-2
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • January 9 2012

In March of 2011, the Internal Revenue Service (Service) issued Notice 2011-28 which provided interim guidance regarding the informational reporting to employees of their employer-sponsored group health plan coverage (the 2011 Notice


Final summary of benefits and coverage rules a rocky compliance road for employer plans
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • February 20 2012

On February 14th the Departments of Treasury, Labor and Health and Human Services (the Departments) issued final regulations regarding the Summary of Benefits and Coverage (SBC) Rules under the Affordable Care Act


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