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Results: 1-10 of 55

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


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”


Health Insurance Premium Tax Credits
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • May 18 2012

Today, Treasury issued final rules regarding the Health Insurance Premium Tax Credits


Supreme Court recap
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 28 2012

As I reported earlier this morning, the US Supreme Court voted to uphold the entire Affordable Care Act


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


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


Adult dependent coverage free at last!
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • November 9 2011

Last year and earlier this year we discussed that certain states have not conformed to the Affordable Care Act for state tax dependents


State Income Tax imputation
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • December 9 2010

While health plans are required to provide coverage up to age 26 for dependent children, several states have not adopted the updated Internal Revenue Code in order to make this coverage tax-free


Reporting the cost of health coverage on Forms W-2
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 5 2011

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


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