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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


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


View From Proskauer: U.S. Department of Labor Raises Penalties for Notice and Disclosure Violations
  • Proskauer Rose LLP
  • USA
  • August 31 2016

ERISA subjects employers, plan sponsors, plan administrators and insurers to a variety of reporting and disclosure requirements, and the failure to


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


IRS releases final forms and instructions for Affordable Care Act reporting
  • Proskauer Rose LLP
  • USA
  • March 20 2015

In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These


Reminder: ACA’s out-of-pocket limits differ from HSA-qualified HDHPs starting in 2015
  • Proskauer Rose LLP
  • USA
  • May 9 2014

In April, the IRS released the 2015 inflation adjustments for Health Savings Accounts (HSA) and HSA-qualified high deductible health plans (HDHPs). A


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


The future of domestic partner health benefits
  • Proskauer Rose LLP
  • USA
  • June 3 2013

If the U.S. Supreme Court rules that the federal Defense of Marriage Act ("DOMA") is unconstitutional in Windsor v. U.S., which is expected to be


New proposed regulations on federal income tax exemption for hospitals
  • Proskauer Rose LLP
  • USA
  • June 22 2012

As we have previously reported, the 2010 Health Care Reform Act imposed new, specific requirements for hospitals to maintain their Section 501(c)(3) tax-exempt status


IRS clarifies previous guidance on Form W-2 informational reporting requirement
  • Proskauer Rose LLP
  • USA
  • January 12 2012

On January 3, 2012, the Internal Revenue Service ("IRS") released Notice 2012-9, which restates and clarifies its prior guidance on the requirement under the Affordable Care Act to report the cost of employer-sponsored health coverage on employees' annual Forms W-2 (using box 12, code DD