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Results: 1-10 of 51

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


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


Congress adds new investment tax credit for qualified therapeutic drug products
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • May 14 2010

The Health Care and Education Reconciliation Act of 2010 (the Act) added a new nonr-efundable investment tax credit for qualified investments in qualifying therapeutic discovery projects


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


Informal Treasury comments on ACA
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • February 28 2011

During a tax conference in Washington DC last week, Treasury made some interesting comments regarding two Affordable Care Act issues


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


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


IRS affirms HDHP preventive care benefits
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 9 2013

This morning the IRS issued Notice 2013-57 confirming the extent of preventive care benefits that can be offered under an HDHP with no deductible


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


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