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Results: 1-10 of 38

Off-campus hospital outpatient facilities qualify for property tax exemption
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 22 2011

This week, the Wisconsin Supreme Court affirmed that off-campus hospital outpatient facilities qualify for Wisconsin property tax exemption


Agencies issue final rules prohibiting waiting periods in excess of 90 days
  • Reinhart Boerner Van Deuren SC
  • USA
  • March 10 2014

The Departments of Labor and Health and Human Services and the Internal Revenue Service (collectively, the Agencies) have issued the final rules


Employee benefits update - April 2014
  • Reinhart Boerner Van Deuren SC
  • USA
  • April 14 2014

On April 4, 2014, the IRS issued Notice 2014-19 (Notice) providing welcomed guidance to qualified retirement plans with respect to the US v. Windsor


HHS releases final exchange verification rule
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On July 15, 2013, the Department of Health and Human Services (HHS) issued final rules setting forth how exchanges will verify eligibility for


IRS issues proposed regulations on small business health care credit
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

The IRS has issued proposed regulations to implement the tax credit available to small employers that provide health coverage to their employees. The


IRS issues guidance on tax exclusion for health care coverage of adult children
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2010

On April 27, 2010, the IRS issued Notice 2010-38, the first round of health care reform guidance


IRS issues additional guidance helping employers determine whether they qualify for small employer health insurance tax credit
  • Reinhart Boerner Van Deuren SC
  • USA
  • June 26 2010

Section 45R, added by Patient Protection and Affordable Care Act (PPACA), provides a federal income tax credit to eligible small employers, including tax-exempt organizations, that make nonelective contributions towards their employeesʼ health insurance premiums under an arrangement that meets certain requirements, effective with tax years beginning in 2010


IRS releases Form 8941 to help small employers claim new health care tax credit
  • Reinhart Boerner Van Deuren SC
  • USA
  • October 18 2010

Employers that pay average wages of less than $50,000 per year and have less than 25 full-time employees may be eligible for a tax credit included in PPACA, which is designed to encourage small employers to offer health insurance coverage for the first time or maintain existing coverage


Delay of nondiscrimination rules for insured group health plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 26 2011

On December 22, 2010, the IRS issued Notice 2011-1, which delayed the effective date for the Patient Protection and Affordable Care Act (PPACA) requirement that nongrandfathered insured plans comply with rules "similar to" the nondiscrimination rules of Code section 105(h)(2


Updates to COBRA premium subsidy informal guidance
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 20 2010

The DOL and IRS updated online guidance regarding the COBRA premium subsidy