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Sixth Circuit Court of Appeals holds certain severance payments are not subject to FICA tax
  • Bass, Berry & Sims PLC
  • USA
  • September 19 2012

On September 7, the Sixth Circuit Court of Appeals issued a decision (United States v. Quality Stores, Inc.) holding that certain severance payments are not "wages" subject to Federal Insurance Contributions Act (FICA) tax, and upheld a bankruptcy court’s decision ordering a full refund of more than $1 million of FICA taxes paid by an employer with respect to severance payments it made to employees whose positions were eliminated in connection with the bankruptcy


IRS issues two notices impacting life insurance contracts
  • Jorden Burt LLP
  • USA
  • May 28 2009

The Internal Revenue Service ("IRS") recently issued two Notices concerning life insurance contracts


IRS defers application of nondiscrimination rules for insured group health plans
  • Proskauer Rose LLP
  • USA
  • December 23 2010

On December 22, 2010, the Internal Revenue Service ("IRS") released Notice 2011-1, which defers application of certain nondiscrimination requirements applicable to insured group health plans under the Affordable Care Act (the "Act"


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


The importance of legal audits
  • Whiteford Taylor & Preston LLP
  • USA
  • December 20 2011

Legal audits provide a good opportunity for nonprofit organizations and associations to prevent unexpected liability by addressing and resolving problematic issues before they escalate


Guidance on W-2 reporting for employer-sponsored health coverage
  • King & Spalding LLP
  • USA
  • February 27 2012

On January 3, 2012, the IRS issued Notice 2012-9 (the “Notice”) which provides interim guidance regarding the requirement that employers report the aggregate cost of employer-sponsored health coverage to employees on Form W-2


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


New guidance on distribution of medical loss ratio (MLR) rebates creates issues for group health plan sponsors
  • Alston & Bird LLP
  • USA
  • February 15 2012

Hey, I just got a rebate from my insurance company for my group health plan!


US political law compliance and risk management
  • Dentons
  • USA
  • April 3 2012

The influence of Super PACs on the Republican presidential primary has been well-documented


IRS fires shot across the bow on health reform minimum value and reporting guidance part 2
  • Bryan Cave LLP
  • USA
  • May 9 2012

In addition to requesting comments on the determination of “minimum value” (discussed in our prior post here), the IRS is also asking for comments regarding the information reporting requirements regarding “minimum essential coverage” under PPACA and for reporting by employers subject to “play or pay” penalties