We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 123

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


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 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


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 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 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


IRS announces how exempt organizations can claim new health care tax credit
  • Proskauer Rose LLP
  • USA
  • September 7 2010

In our April 7, 2010 blog entry on the health care tax credit, we explained that the credit was designed to encourage small employers, including exempt organizations, to offer health insurance coverage for the first time or maintain the coverage they already have


Agencies release guidance on HRAs, FSAs, and Employer Payment Plans
  • Proskauer Rose LLP
  • USA
  • October 1 2013

On Friday, September 13, 2013, the IRS released Notice 2013-54 and the DOL issued Technical Release 2013-03 in substantially identical form. This


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


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"