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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, Brandon E. Sherlinski.

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, Brandon E. Sherlinski.

IRS issues long-awaited guidance on in-plan Roth rollovers

USA - December 13 2013 On December 11, 2013, the Internal Revenue Service ("IRS") issued long-awaited guidance about in-plan Roth rollovers. The American Taxpayer Relief…

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

Newly released guidance: HHS allows non-compliant policy for another two years and IRS simplifies employer administrative burden

USA - March 12 2014 Over the past several months, Patient Protection and Affordable Care Act ("ACA") guidance has been released on a frequent basis. On March 5, 2014…

Laura Miller Andrew, Lisa Rhein Carrasco, Andrew J. Fawbush, Brandon E. Sherlinski.

ACA “play or pay” penalties delayed again

USA - February 11 2014 On February 10, 2014, the U.S. Department of the Treasury and the Internal Revenue Service (the "IRS") issued Final Regulations that further delay…

Laura Miller Andrew, Lisa Rhein Carrasco, Andrew J. Fawbush, Brandon E. Sherlinski.