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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


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 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


Contributing employers to multiemployer plans are not off the hook tracking the full-time status of employees
  • Proskauer Rose LLP
  • USA
  • November 11 2014

Contributing employers to multiemployer plans were relieved by the Treasury Department's interim guidance stating that they will not be subject to


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"


Medical resident FICA -- action on individual refund claims
  • Proskauer Rose LLP
  • USA
  • August 30 2010

We have been closely following the medical resident FICA refund issue


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


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


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


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