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Results: 1-10 of 168

ACA application to US Territories
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • July 23 2014

Since the passage of the Affordable Care Act, it has always been a mystery as to how the Affordable Care Act applies in the United States Territories


Additional IRS guidance on individual policy premiums
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • May 23 2014

The IRS has released additional guidance regarding an employer's ability to pay for individual policy premiums on a pre-tax basis. This follows up on


Correction of health FSA payments
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • March 31 2014

The IRS recently released, CCA 201413006, which is an IRS Chief Counsel Advice Memorandum. It is informal guidance only. This CAA addresses


Dueling court cases issued on same day
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • July 24 2014

On Tuesday morning the U.S. Court of Appeals for the District of Columbia Circuit ruled that an IRS rule for a key piece of the 2010 Affordable Care


State Income Tax imputation
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • December 9 2010

While health plans are required to provide coverage up to age 26 for dependent children, several states have not adopted the updated Internal Revenue Code in order to make this coverage tax-free


Participants sue wellness program
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • February 14 2011

Last week a federal district court in Florida certified a class action against Broward County Florida's health plan


Preventive care guidance released
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • February 20 2013

This afternoon the agencies issued additional ACA guidance in the form of frequently asked questions. This twelfth set of frequently asked questions


Never fear, PCOR is here
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 6 2013

Just like a hero from the latest Star Trek-themed training video, the IRS has released additional PCOR guidance just in time to save the world. As


Expatriate health plans only half an exemption
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • March 11 2013

On Friday, March 8th, the Agencies released yet another frequently asked question, this time regarding expatriate health plans. The Agencies indicate


Pre-tax individual medical coverage dealt a significant blow
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 18 2013

On Friday last week, Treasury, DOL and HHS issued new guidance with respect to employers who sought to drop group coverage in exchange for individual