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Results: 1-10 of 122

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 Extends Deadlines for Affordable Care Act Reporting
  • Proskauer Rose LLP
  • USA
  • December 28 2015

Today, the IRS released Notice 2016-4, which extended the distribution and filing deadlines for the Affordable Care Act (ACA) reporting requirements


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


What does PPACA stand for? Punitive penalties are clearly authorized
  • Proskauer Rose LLP
  • USA
  • May 20 2014

A recently posted IRS Q&A raises the specter of serious penalties for non-compliance with the Affordable Care Act. The context of the question


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


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


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


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