Articles

Results 6 to 10 of 71


IRS issues guidance on application of Supreme Court’s DOMA decision to cafeteria plans, FSAs, and HSAs

USA - December 17 2013 On December 16, 2013, the Internal Revenue Service (the "IRS") issued Notice 2014-1 (the "Notice"), which provides guidance on the application of the…

Laura Miller Andrew, Kathryn K. Bongiovanni, Lisa Rhein Carrasco, Andrew J. Fawbush, Jason R. Kleiss

IRS issues final regulations clarifying when property will be considered subject to a substantial risk of forfeiture

USA - February 25 2014 On February 25, 2014,the Internal Revenue Service ("IRS") issued final regulations regarding property transferred in connection with the performance…

Laura Miller Andrew, Lisa Rhein Carrasco, Andrew J. Fawbush, Jason R. Kleiss

DOL releases marketplace guidance and model notices – October 1 deadline

USA - May 15 2013 On May 8, 2013, the Department of Labor ("DOL") issued Technical Release 2013-02 ("Technical Release"), which provides temporary guidance and model…

Laura Miller Andrew, Kathryn K. Bongiovanni, Lisa Rhein Carrasco, Andrew J. Fawbush

HHS issues model HIPAA notices of privacy practices

USA - September 19 2013 The Department of Health and Human Services ("HHS"), Office for Civil Rights ("OCR"), and Office of the National Coordinator for Health Information…

Laura Miller Andrew, Kathryn K. Bongiovanni, Lisa Rhein Carrasco, Andrew J. Fawbush

IRS Notice 2010-69 provides interim relief from W-2 reporting obligations

USA - October 13 2010 Under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (together, the "Health Care Reform Legislation"), employers are required to report the aggregate cost of employer-sponsored health insurance coverage on employees' Forms W-2 for tax years beginning on or after January 1, 2011.

Laura Miller Andrew, Kathryn K. Bongiovanni, Lisa Rhein Carrasco, Andrew J. Fawbush