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Circuit court split on ACA could impact employer penalties

USA - August 4 2014 In conflicting opinions released on July 22nd, two federal circuits split on whether Affordable Care Act subsidies are available under a federally...

Mark Jones.

IRS relaxes Use-or-Lose Rule for Health FSAs

USA - November 6 2013 On October 31, 2013, the Internal Revenue Service ("IRS") issued guidance relaxing the Use-or-Lose Rule applicable to Health FSAs under employers'...

Michael G. Wu.

Large employers must offer health coverage or pay assessment

USA - January 22 2013 Beginning in 2014, large U.S. employers that do not offer a minimum level of affordable health coverage to their full-time employees may be required...

Mark Jones.

Health care reform update: new guidance and transitional relief for PPACA claims and external review procedures

USA - July 7 2011 The Departments of Labor, Treasury and Health and Human Services have amended the interim final rule issued in July 2010 regarding internal claims and appeals and external review requirements under the Patient Protection and Affordable Care Act ("PPACA")....

California adopts retroactive conformity to federal exclusion from gross income for adult children health benefits

USA - April 14 2011 In states that have not conformed, or do not automatically conform, to the Internal Revenue Code changes made by the Patient Protection and Affordable Care Act ("PPACA"), the value of health benefits provided to adult children may be considered income for state income tax purposes unless the child also meets the applicable state definition of a tax dependent....

Christine L. Richardson.