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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


2013 benefit limits
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • January 14 2013

The IRS and the Social Security Administration have announced the cost-of-living adjustments for various benefit plan limits for 2013. Limits


Comments requested on HIPAA portability
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 17 2012

Today, the IRS requested comments on the ongoing compliance neccessary for the HIPAA portability rules


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


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


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


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


IRS issues HSA and HRA rollover guidance transition relief through March 15, 2007
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • February 23 2007

In our December 2006 Legal Alert, we described the passage of the Tax Relief and Health Care Act of 2006 (the “Act”), which significantly enhanced the features of Health Savings Accounts (“HSAs”


Information reporting by exchanges
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 28 2013

This evening the IRS issued information reporting proposed regulations. Link to pre-release of proposed regulations


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