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Results: 1-10 of 134

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


ACA shared responsibility penalties am I subject to (b) or not to (b)? That is the $3,000 question!
  • Proskauer Rose LLP
  • USA
  • February 17 2014

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


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


Reminder: Section 125 plans may need to be amended by July 1
  • Proskauer Rose LLP
  • USA
  • May 31 2011

As discussed more fully in our September 28, 2010 client alert (Changes on Over-the-Counter Drug Coverage Required Under Health Care Reform in 2011) and mentioned again in our May 9, 2011 client alert (Health Reform Update: Recent Changes and Challenges to the Affordable Care Act), IRS Notice 2010-59 provides that over-the-counter medicines or drugs purchased without a prescription on or after January 1, 2011 (other than insulin) may no longer be paid for or reimbursed under account-based plans, such as health FSAs, HRAs, and HSAs


United States Supreme Court will hear medical resident FICA case
  • Proskauer Rose LLP
  • USA
  • June 2 2010

Many health care and medical education institutions have claims pending with the IRS for refunds of the FICA (Social Security and Medicare) tax paid on wages for employed medical residents


Back from the Dead - Cures Act Resurrects Premium Reimbursement Arrangements for Small Employers
  • Proskauer Rose LLP
  • USA
  • December 19 2016

Last week, President Obama signed the 21st Century Cures Act (the “Cures Act”), which contains numerous provisions touching on a wide range of public


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 proposed regulations on the Affordable Care Act's play or pay mandate
  • Proskauer Rose LLP
  • USA
  • January 28 2013

On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively "IRS") published proposed regulations ("Proposed


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


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