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Potential penalties creating adjustments to health care coverage plan offerings
  • Locke Lord LLP
  • USA
  • October 13 2015

2015 is the year when the potential to be penalized for not offering employee health care coverage that is both affordable and provides minimum value

ACA reporting and governmental health plans
  • Morgan Lewis & Bockius LLP
  • USA
  • October 12 2015

Like all things involving governmental health plans, trying to apply an administrative structure designed for traditional employers creates a special

Upcoming Affordable Care Act reporting requirements: smooth sailing or disaster at “C”? What to do if you are not ready to file form 1095-C or 1095-B
  • Steptoe & Johnson LLP
  • USA
  • October 6 2015

Steptoe's Tax and ERISA Groups will present a complimentary webinar on the Affordable Care Act's IRS reporting requirements for employers and for

The Affordable Care Act’s reporting requirements for carriers and employers (part 12 of 24): deconstructing Form 1095-C, Parts II and III
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • October 5 2015

This series is devoted principally to the reporting requirements imposed by Internal Revenue Code 6055 and 6056 as added by 1502 and 1514 of

House Ways and Means Committee approves bills to repeal ACA taxes, mandates, IPAB
  • Reed Smith LLP
  • USA
  • October 4 2015

On September 29, 2015, the House Ways and Means Committee approved budget “reconciliation” legislation that calls for repeal of five provisions of

Tax Court decision in Altera overturns important transfer pricing regulations
  • McDermott Will & Emery
  • October 3 2015

On July 27, 2015, the U.S. Tax Court issued a stunning rebuke to the IRS by invalidating the part of the Internal Revenue Services’ (IRS

Renal center and sleep center qualify for property tax exemption under Wisconsin law
  • Hall Render Killian Heath & Lyman PC
  • USA
  • October 2 2015

In SSM Health Care of Wisconsin, Inc. ("SSM") v. City of Fitchburg ("City"), the Wisconsin Court of Appeals affirmed a circuit court's grant of

IRS releases guidance on voluntary 2015 PPACA information reporting
  • Caplin & Drysdale, Chartered
  • USA
  • October 2 2015

Employers that are subject to the health coverage information reporting requirements of the Patient Protection and Affordable Care Act of 2010, as

IRS releases final forms for health care reform reporting
  • Thompson Coburn LLP
  • USA
  • September 30 2015

With required reporting under the Affordable Care Act (ACA) looming, employers should be aware of the latest guidance from the IRS. As a reminder

Further guidance on the ACA’s Cadillac Tax
  • McDermott Will & Emery
  • USA
  • September 30 2015

The Affordable Care Act (ACA) added Code Section 4980I to the Internal Revenue Code. Effective for tax years beginning on or after January 1, 2018