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Results: 1-10 of 38

IRS finalizes six-month extension for health plan excise tax filings
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 1 2011

On June 24, 2011, the IRS published final regulations providing an automatic six-month extension for filing Form 8928, which is used to report excise taxes for health plans that fail to comply with certain requirements


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


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 issues proposed regulations regarding verification of employee eligibility for advance tax credit and employers' limited appeal rights
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 22 2013

On January 14, 2013, HHS issued proposed regulations clarifying the process by which exchanges will verify an employee's eligibility for advance


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


Employer shared responsibility final rule
  • Reinhart Boerner Van Deuren SC
  • USA
  • March 4 2014

The Patient Protection and Affordable Care Act added section 4980H, the employer shared responsibility requirement (commonly referred to as the


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 announces delay of ACA employer reporting and fee provisions
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On July 9, 2013, the IRS issued Notice 2013-45 (Notice) delaying the effective date of the Patient Protection and Affordable Care Act (ACA) employer


Repeal of Form 1099 tax reporting requirement in PPACA
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 20 2011

A bill repealing expanded Form 1099 tax reporting requirements that were included in PPACA was signed into law by President Obama on April 14


IRS issues updated guidance on use of FSA and HRA debit cards to purchase over-the-counter drugs
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 17 2011

The IRS issued Notice 2011-5, which modifies Notice 2010-59 to expand the use of FSA and HRA debit cards to purchase over-the-counter medicine or drugs at the time of sale