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Results: 1-10 of 130

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


President-Elect Trump’s Impact on the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • November 9 2016

For years, the Republican-controlled Congress has vowed to repeal or significantly scale back President Obama’s landmark legislation - the Patient


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 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


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


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


IRS defers application of nondiscrimination rules for insured group health plans
  • Proskauer Rose LLP
  • USA
  • December 23 2010

On December 22, 2010, the Internal Revenue Service ("IRS") released Notice 2011-1, which defers application of certain nondiscrimination requirements applicable to insured group health plans under the Affordable Care Act (the "Act"


IRS releases additional guidance on use of FSA & HRA electronic debit cards
  • Proskauer Rose LLP
  • USA
  • January 6 2011

On December 27, 2010, the Internal Revenue Service ("IRS") released Notice 2011-5, which offers additional scenarios under which an electronic debit card may be used to purchase over-the-counter ("OTC") medicines or drugs obtained with a prescription, as required under the Affordable Care Act effective January 1, 2011 (a brief transition period exists for debit card purchases between January 1 and January 15, 2011, after which compliance is required


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