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Results: 1-10 of 55

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


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


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


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


HSA annual inflation adjustments
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 27 2012

Today, the IRS issued the annual HSA inflation adjustments for the 2013 calendar year


New guidance issued for reporting the cost of health coverage on Forms W-2
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • January 9 2012

In March of 2011, the Internal Revenue Service (Service) issued Notice 2011-28 which provided interim guidance regarding the informational reporting to employees of their employer-sponsored group health plan coverage (the 2011 Notice


PCOR fee proposed regulations
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 13 2012

Yesterday, Treasury released proposed regulations that establish standards for the PCOR Excise Tax


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


Minimum essential value guidance
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 27 2012

Yesterday, the Service issued a flurry of IRS Notices under the Affordable Care Act