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Results: 1-10 of 101

New IRS guidance on 40 excise tax previews future regulatory complexity
  • Proskauer Rose LLP
  • USA
  • August 3 2015

Although public opposition to the 40 excise tax on high-cost health care is rapidly growing, the IRS continued to develop a regulatory framework for


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


Trade Act reinstates expired Health Coverage Tax Credit (HCTC)
  • Proskauer Rose LLP
  • USA
  • July 16 2015

On July 6, 2015, President Obama signed the Trade Preferences Extension Act of 2015. Among other things, the Trade Act retroactively reinstated 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 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


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


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


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