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 1,532

IRS Issues Proposed Rules on Normal Retirement Age for Governmental Plans
  • Franczek Radelet PC
  • USA
  • January 28 2016

The Internal Revenue Service (IRS) has issued proposed regulations relating to the definition of normal retirement age for governmental retirement


Cadillac Tax Effective Date Postponed (and Three Other 2015 Year End Health and Welfare Benefits Legislation Highlights)
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • January 7 2016

While Americans everywhere were busy eating turkey and drinking eggnog last November and December, our government was hard at work attending to


Affordable Care Act Changes in the OmnibusTax Extenders Legislation
  • Steptoe & Johnson LLP
  • USA
  • December 23 2015

The omnibus spendingtax extenders legislation enacted on December 18 contains several provisions relating to the Affordable Care Act (ACA). These


Issue 96: Happy Holidays - Cadillac Tax is Delayed!
  • Seyfarth Shaw LLP
  • USA
  • December 22 2015

This is the ninety-sixth issue in our health care reform series of alerts for employers on selected topics in health care reform. (Our general


IREG Update
  • Dentons
  • USA
  • December 18 2015

Congress has rarely found bipartisan agreement on anything relating to the Affordable Care Act (ACA). However this week they are poised to delay one


New Guidance Outlines Requirements for State Innovation Waivers
  • Foley & Lardner LLP
  • USA
  • December 17 2015

New guidance from Centers for Medicare & Medicaid Services (CMS) places the spotlight on the ability of states to seek approval of “State Innovation


Important year-end reminder
  • Masuda Funai Eifert & Mitchell Ltd
  • USA
  • October 30 2015

Recently, we conducted an informal survey of a handful of clients to confirm their preparedness for the new Affordable Care Act ("ACA") reporting


IRS issues notice regarding information reporting on minimum essential coverage
  • Steptoe & Johnson LLP
  • USA
  • September 17 2015

Today, the IRS issued Notice 2015-68, which states that Treasury and the IRS intend to propose regulations under section 6055 (1) providing that


Cadillac tax blues: IRS issues more guidance on the “Cadillac tax”
  • Morgan Lewis & Bockius LLP
  • USA
  • August 12 2015

On July 30, the Internal Revenue Service (IRS) released Notice 2015-52 (the Notice) addressing issues raised by the excise tax on high cost


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