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Federal government seeks Supreme Court review of quality stores decision excluding severance payments from FICA
  • McGuireWoods LLP
  • USA
  • June 7 2013

On May 31, 2013, the federal government, after requesting two extensions, filed its long-awaited petition for writ of certiorari seeking U.S. Supreme

Affordable Care Act shared responsibility penalty delayed until 2015
  • Morgan Lewis & Bockius LLP
  • USA
  • July 3 2013

On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcementin an unusual placethat implementation of the employer Shared

IRS rules on Section 419 funds utilizing cash value life insurance
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 22 2007

On October 17, 2007, the Internal Revenue Service issued a revenue ruling taking the position that an employer’s contribution to a welfare benefit fund may not be deductible, in whole or in part, under section 419 to the extent the fund pays premiums on cash value life insurance policies

IRS implements information reporting for employer-owned life insurance
  • Sutherland Asbill & Brennan LLP
  • USA
  • November 19 2007

On November 13, 2007, the Treasury Department and Internal Revenue Service published in the Federal Register temporary and proposed regulations implementing information reporting requirements for employer-owned life insurance, enacted in the Pension Protection Act of 2006

IRS issues regulations on reporting employer-owned life insurance contracts
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • November 20 2007

The Pension Protection Act of 2006 (PPA) established reporting requirements and income exclusion rules applicable to an employer that is a direct or indirect beneficiary of a life insurance contract covering one or more of its employees

President's health insurance proposal receives chilly Democratic response
  • Faegre Baker Daniels LLP
  • USA
  • February 2 2007

In his Jan. 23 State of the Union Address, President Bush outlined a new initiative to treat health insurance similar to the home mortgage interest deduction

Health care reform update - March 19, 2012
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • March 19 2012

The Congressional Budget Office (CBO) released several estimates this week about the costs and effects of the ACA and other health care provisions

IRS seeks guidance in developing PPACA regulations that directly impact employers
  • Baker & Hostetler LLP
  • USA
  • May 10 2012

On April 26, 2012, the Internal Revenue Service (IRS) issued three notices requesting comments relating to forthcoming regulations implementing PPACA's employer mandate, individual mandate and individual tax credit provisions

Healthcare reform, sponsored by you: employers responsible for new “Research Institute” tax, effective for 2012
  • Debevoise & Plimpton LLP
  • USA
  • April 17 2012

As the constitutionality of the Patient Protection and Affordable Care Act (PPACA) hangs in the balance, the Obama administration continues full steam ahead with health care reform rulemaking

New IRS guidance for health care reform: more news you can use
  • Stoel Rives LLP
  • USA
  • April 6 2011

Health care reform requires employers to report the cost of health coverage on employees' W-2 forms