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Results: 1-10 of 55

2016 Benefit Limits
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • January 4 2016

The IRS updated very few of the retirement plan limits effective for the plan year that begins on or after January 1, 2016. A comparison of the 2016


Congress Delivers on Campaign Promise
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • December 23 2015

The 40 excise tax on high cost health plans, often referred to as the "Cadillac Tax," has been delayed for two years. President Obama signed the


Soliciting SSNs for information reporting requirements
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 10 2015

Many employers and health plans are sending SSN solicitations to comply with the 60556056 information reporting requirements. One issue that has


Determining minimum value
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 3 2015

On August 31, 2015, the IRS proposed a modification to the definition of what constitutes minimum value under the Affordable Care Act. This


Reimbursement of individual medical policy premiums prohibited
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 27 2015

When an employer reimburses an employee or former employee for the cost of an individual medical policy, whether on a pre-tax or after-tax basis (or


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


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


2015 HSA limitations
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 23 2014

This morning the IRS released the health savings account (HSA) inflation adjusted amounts for the 2015 calendar year. Both the current 2014 amounts


Final information reporting requirements for employers
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • March 17 2014

The time and cost of complying with any additional reporting requirement is never good news. However, the final regulations issued on March 10, 2014


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