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Results: 1-10 of 55

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


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


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


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


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


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


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


Additional Medicare and investment taxes
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • December 1 2012

The Affordable Care Act imposes two additional types of taxes beginning in 2013