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Results: 1-10 of 51

Employer health coverage under the Final 409A Regulations should plan sponsors be worried?
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 25 2007

The recent Final Regulations provide that Code Section 409A does not apply to an Archer Medical Savings Account, a Health Savings Account “or any other medical reimbursement arrangement, including a Health Reimbursement Arrangement, that satisfies the requirements of Code section 105 and section 106 such that the benefits or reimbursements provided under such arrangement are not includible in income.”


A benefits primer on the economic stimulus package COBRA, Transit and HIPAA
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • February 24 2009

The American Recovery and Reinvestment Act of 2009 ('ARRA') was signed into law by President Obama on February 17, 2009


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”


IRS commences therapeutic discovery project credit application process
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 21 2010

On June 18, 2010, the Internal Revenue Service (IRS) released the application forms to apply for the investment tax credit or grant for certain therapeutic discovery projects


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


Treasury’s qualifying therapeutic discovery project credit program provides short window for application
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • May 27 2010

On May 21, 2010, the Department of Treasury announced its program for evaluating and awarding certification for the new Federal income tax credit available to certain small employers for qualifying therapeutic discovery


Exchange eligibility rules
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • August 14 2011

Friday morning Treasury and HHS released additional regulations regarding how Exchanges will operate


Health plan excise tax
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 10 2011

The Affordable Care Act added an excise tax for health plans starting for plan and policy years after September 30, 2012


Research fee comments concerning self-insured plans, EAPs and ex-pats
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 8 2011

The research fee comments were due September 6th


Shared responsibility safe harbor proposal
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 13 2011

This afternoon IRS dropped Notice 2011-73, which espouses a safe harbor permitting employers that offer coverage to their employees to measure the affordability of that coverage by using wages that the employer paid to an employee, instead of the employee’s household income