We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 45

Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:


Reducing employee hours to avoid the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • March 18 2014

The Affordable Care Act subjects large employers to tax penalties if they do not offer group health plan coverage to part-time employees who average


New midyear election change under cafeteria plan rules
  • Bricker & Eckler LLP
  • USA
  • October 6 2014

The IRS recently issued Notice 2014-55, which expands the rules regarding midyear election changes under a cafeteria plan. Specifically, this notice


IRS to perform compliance checks on the 457(b) "Top Hat" deferred compensation plans of 400 nonprofit entities
  • Bricker & Eckler LLP
  • USA
  • July 26 2013

The Internal Revenue Service (IRS) Employee Plans Compliance Unit (EPCU) is sending compliance check letters to 200 tax-exempt entities in fiscal


IRS modifies the “Use-It-or-Lose-It” rule for health Flexible Spending Arrangements
  • Bricker & Eckler LLP
  • USA
  • November 1 2013

On October 31, 2013, the IRS issued Notice 2013-71 allowing employers to modify their section 125 cafeteria plan documents to provide for the


IRS issues proposed regulations applicable to employer shared responsibility regarding health coverage
  • Bricker & Eckler LLP
  • USA
  • January 29 2013

The Department of Treasury published proposed regulations on the employer shared responsibility provisions of the Affordable Care Act (ACA) on


Exempt function income not avoided through allocation of investment income
  • Bricker & Eckler LLP
  • USA
  • November 30 2008

On October 21, the U.S. Court of Federal Claims found, in CNG Transmission Management VEBA v. U.S., Fed. Cl., No. 06-541T, that a volunteer employees’ beneficiary association (VEBA) may not avoid the limitation on exempt function income in Section 512(a)(3)(E)(i) merely by allocating investment income toward the payment of welfare benefits during the course of the tax year


IRS issues final regulations on employer shared responsibility
  • Bricker & Eckler LLP
  • USA
  • April 28 2014

The Department of the Treasury published final regulations on the employer shared responsibility provisions of the Patient Protection and Affordable


What's new for the week of May 2, 2011
  • Bricker & Eckler LLP
  • USA
  • May 2 2011

IRS May 3, 2011 solicitation of written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in a Medicare shared savings program through an ACO


IRS provides guidance to exempt organizations on claiming the Small Business Health Care Tax Credit
  • Bricker & Eckler LLP
  • USA
  • January 11 2011

Under the Patient Protection and Affordable Care Act, the Small Business Health Care Tax Credit (the "Tax Credit") is available to small businesses and exempt organizations as an incentive to provide health insurance coverage for their employees