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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


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 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 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


District court upholds validity of IRS rule authorizing Premium Tax Credits to individuals who enroll in health-care coverage through Federally-Facilitated Exchanges
  • Proskauer Rose LLP
  • USA
  • January 27 2014

A district court in the District of Columbia recently held that the Internal Revenue Service's ("IRS") rule authorizing premium tax credits to


Official confirms IRS review of community benefit compliance by 3,377 hospitals
  • Proskauer Rose LLP
  • USA
  • October 18 2012

An IRS official confirmed, while speaking at an American Health Lawyers Association conference on October 16th, that the IRS has identified 3,377 tax-exempt hospitals that are being reviewed for compliance with the tax exemption community benefit standard


Stealth can be good: new procedure allows governmental entities to relinquish Section 501(c)(3) tax-exempt status
  • Proskauer Rose LLP
  • USA
  • January 5 2012

A new provision which was slipped in to the annual announcement of procedures for exempt organization determinations and letter rulings provides a way for governmental entities to voluntarily terminate their Section 501(c)(3) status


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