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 128

IRS Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard
  • Proskauer Rose LLP
  • USA
  • November 18 2016

Today, the IRS announced (see Notice 2016-70) an extension to the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting


ACA Reporting Update - 2016 Draft Forms & Instructions Released
  • Proskauer Rose LLP
  • USA
  • August 4 2016

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file


President-Elect Trump’s Impact on the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • November 9 2016

For years, the Republican-controlled Congress has vowed to repeal or significantly scale back President Obama’s landmark legislation - the Patient


IRS clarifies prior guidance on premium reimbursement arrangements; provides limited relief
  • Proskauer Rose LLP
  • USA
  • February 23 2015

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17


King v. Burwell Supreme Court upholds premium subsidies under federally-run Marketplaces; ACA remains (mostly) unfazed
  • Proskauer Rose LLP
  • USA
  • June 25 2015

On June 25, 2015, the United States Supreme Court released its much anticipated King v. Burwell decision regarding the validity of premium assistance


ACA automatic enrollment mandate repealed by Bipartisan Budget Act
  • Proskauer Rose LLP
  • USA
  • November 3 2015

On Monday, November 2nd, the President signed the Bipartisan Budget Act of 2015 (BBA). Some legislators had hoped that a budget deal would at least


IRS releases guidance for employers and others on the 2013 Medicare taxes under the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • December 10 2012

On November 30, 2012, the Internal Revenue Service released proposed regulations and two sets of frequently asked questions implementing two new Medicare taxes under the Patient Protection and Affordable Care Act that are effective starting in 2013


IRS Notice 2015-87 (Part 1) - IRS Issues New HRA Integration Rules
  • Proskauer Rose LLP
  • USA
  • December 21 2015

On December 16, 2015, the Internal Revenue Service issued Notice 2015-87containing guidance on a wide-range of topics under the Affordable Care Act


New IRS guidance on 40 excise tax previews future regulatory complexity
  • Proskauer Rose LLP
  • USA
  • August 3 2015

Although public opposition to the 40 excise tax on high-cost health care is rapidly growing, the IRS continued to develop a regulatory framework for


ACA Reporting Update - 2016 Draft Forms & Instructions Released
  • Proskauer Rose LLP
  • USA
  • August 31 2016

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file the