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Results: 1-10 of 55

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


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


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


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


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


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


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


Form W-2 reporting delayed
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • October 12 2010

The Affordable Care Act provides generally that the aggregate cost of employer-sponsored health coverage must be reported on a Form W-2


Mini-med waivers and OTC reimbursements explained
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 8 2010

As noted previously, IRS announced the OTC reimbursement guidance for health FSAs and HRAs, and HHS announced the mini-med waiver program


Nondiscrimination for insured plans update
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 21 2010

A few weeks ago we informed you of the delay in regulations regarding the insured plan nondiscrimination rules