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Trade Act reinstates expired Health Coverage Tax Credit (HCTC)
  • Proskauer Rose LLP
  • USA
  • July 16 2015

On July 6, 2015, President Obama signed the Trade Preferences Extension Act of 2015. Among other things, the Trade Act retroactively reinstated the


“Pay-or-play” & contingent workers: final regulations provide clarity but not complete relief
  • Proskauer Rose LLP
  • USA
  • February 17 2014

As previously reported, on February 10, 2014, the IRS issued final regulations on the Affordable Care Act's (ACA) employer shared responsibility


Budget deal alters reimbursement to off-campus hospital-owned facilities
  • Proskauer Rose LLP
  • USA
  • November 4 2015

On November 2, 2015, President Obama signed into law H.R. 1314, the Bipartisan Budget Act of 2015 (the "Act"), which significantly changes Medicare


IRS to close “loophole” on “sub-standard” plans without hospitalization or physician services coverage
  • Proskauer Rose LLP
  • USA
  • November 6 2014

On November 4, 2014, the Internal Revenue Service ("IRS") announced that it intends to close a perceived "loophole" in health care reform. This


IRS increases maximum employee contribution to health care FSAs for 2015
  • Proskauer Rose LLP
  • USA
  • October 31 2014

The IRS announced yesterday that the maximum annual employee contribution to a health care flexible spending account plan is increasing by $50 to $2


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


New agency FAQs drive a stake further into the heart of premium reimbursement arrangements and eliminate a common executive perk
  • Proskauer Rose LLP
  • USA
  • November 7 2014

In clear and unambiguous terms, the U.S. Departments of Labor ("DOL") and Health and Human Services and the Internal Revenue Service ("IRS") (the


IRS to amend cafeteria plan regulations to facilitate enrollment in Marketplace coverage
  • Proskauer Rose LLP
  • USA
  • September 23 2014

On Thursday, September 18, 2014, the Internal Revenue Service ("IRS") released Notice 2014-55, which expands the cafeteria plan "change in status"


IRS releases guidance on wellness programs and “affordability” under the employer mandate
  • Proskauer Rose LLP
  • USA
  • May 10 2013

On May 3, 2013, the IRS released proposed regulations on certain provisions relating to the federal premium tax credits that eligible individuals


IRS changes health FSA "use-or-lose" rule; clarifies transition relief for 2013-14
  • Proskauer Rose LLP
  • USA
  • November 11 2013

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), which modifies the "use or lose" rule for health flexible