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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


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


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


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


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


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


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