We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 38

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 publishes proposed regulations imposing fees to fund patient-centered outcomes research
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2012

On April 17, 2012, the IRS published proposed regulations addressing the fees issuers of certain health insurance policies and plan sponsors of self-insured health plans will be charged to fund comparative effectiveness research


IRS issues notices requesting comments on regulations implementing minimum essential coverage requirements
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 14 2012

The IRS published three notices requesting comments on issues pertaining to regulations implementing the minimum essential coverage requirements as required by PPACA


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


Employee benefits update - August 2014
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 12 2014

On July 22, 2014, two Federal Circuit courts issued conflicting decisions regarding whether the federal government may grant premium tax credits in


IRS issues guidance on the special funding rules for defined benefit plans
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 17 2010

The IRS issued two notices that provide guidance on the availability of special funding rules for single-employer and multiemployer defined benefit plans


Form W-2 information reporting of health care costs
  • Reinhart Boerner Van Deuren SC
  • USA
  • January 9 2012

The Patient Protection and Affordable Care Act (PPACA) made changes to reporting requirements on Form W-2 to include the aggregate cost of applicable employer-sponsored health coverage


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


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