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The Affordable Care Act’s reporting requirements for carriers and employers (part 6 of 24): reporting group health plan opt-out arrangements under Code 6055
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • August 24 2015

Under a common strategy for controlling group health care plan costs, employers sometimes adopt arrangements under which an employee is offered cash


The Affordable Care Act’s reporting requirements for carriers and employers (part 5 of 24): reporting of Health Reimbursement Arrangements under Code 6055 (spoiler alert: you are not going to like this one)
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • August 19 2015

As we reported last week, the IRS recently issued draft 2015 Instructions for Forms 1094-C and 1095-C. These instructions are of interest to


Draft legislation proposes favorable treatment for intellectual property transferred to the United States
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • August 13 2015

On July 29, Representatives Charles Boustany, Jr. (R-La.) and Richard E. Neal (D. Mass.) introduced draft legislation to the House Ways and Means


The Affordable Care Act’s reporting requirements for carriers and employers: the basics (part 3 of 24)
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • August 4 2015

The purpose of IRS Form 1095-C is to furnish information to the IRS about an applicable large employer’s compliance with the Affordable Care Act’s


The Affordable Care Act’s reporting requirements for carriers and employers (part 1 of 24)
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • July 20 2015

The Affordable Care Act (ACA) reporting rules that apply to health insurance carriers and to employers that sponsor group health plans are


The impact of King v. Burwell on “applicable large employers”
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • July 6 2015

Reports in the popular media portrayed King v. Burwell as a case involving premium tax subsidies used to purchase health insurance from public


The IRS’s proposed ABLE regulations: obstacles for launching state programs, and potential solutions
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • June 29 2015

The IRS's recently-published proposed regulations for Section 529A qualified ABLE programs have taken some wind out of the sails of state program


IRS revamps proposed issue price definition for municipal bonds
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • June 23 2015

Treasury and IRS today announced a decision to withdraw the much-criticized portion of the notice of proposed rulemaking published in the Federal


IRS’s proposed Section 529A regulations for ABLE programs: a mixed bag
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • June 19 2015

The IRS today published, right on deadline, its proposed regulations relating to Section 529A state-sponsored "qualified ABLE programs," under which


FY2016 Massachusetts budget update: the House budget
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • May 1 2015

On April 29 the Massachusetts House of Representatives approved a $38.1 billion spending plan for FY2016 by a unanimous vote of 158-0. Over roughly