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Results: 1-10 of 153

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


ACA reporting update: new forms, higher penalties & other guidance
  • Proskauer Rose LLP
  • USA
  • July 27 2015

With the impending deadline early next year, most applicable large employers are (or should be) in the process of gearing up for what is perhaps 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 Chief Counsel Memorandum clarifies that correction of Section 409A failures in year of vesting will not shield income inclusion under 409A
  • Proskauer Rose LLP
  • USA
  • May 13 2015

Earlier this month, the Office of Chief Counsel of the Internal Revenue Service released a Memorandum clarifying the impact of a correction of a Code


Changes to the IRS Determination Letter program
  • Proskauer Rose LLP
  • USA
  • May 13 2015

The IRS has informally stated that it is intending to make some significant changes to the Determination Letter program, and is even considering


FINRA Chairman: SEC should lead on uniform fiduciary standard
  • Proskauer Rose LLP
  • USA
  • May 8 2015

On May 1, 2015, Richard Ketchum, Chairman and CEO of the Financial Industry Regulatory Authority ("FINRA"), reaffirmed his support for a uniform


IRS relaxes correction requirements for elective deferral (but not after-tax contribution) failures under EPCRS
  • Proskauer Rose LLP
  • USA
  • April 6 2015

Less than a week after issuing significant modifications to the Employee Plans Compliance Resolution System (EPCRS) (as described in our March 31


IRS modifies EPCRS guidelines, requests comments on overpayment correction
  • Proskauer Rose LLP
  • USA
  • March 31 2015

On March 27, 2015, the Internal Revenue Service (IRS) released Revenue Procedure 2015-27, which modifies, effective July 1, 2015, prior guidelines


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 releases first guidance on ACA’s so-called "Cadillac Tax"
  • Proskauer Rose LLP
  • USA
  • March 4 2015

Last week, the IRS released Notice 2015-16, available here, in an effort to begin developing regulatory guidance for the Affordable Care Act's excise