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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, Andrew J. Fawbush, Jason R. Kleiss, Brandon E. Sherlinski.

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, Andrew J. Fawbush, Jason R. Kleiss, 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, Andrew J. Fawbush, Jason R. Kleiss, Brandon E. Sherlinski.

Agencies modify “use-or-lose” rule for health FSAs

USA - November 1 2013 On October 31, 2013, the U.S. Department of the Treasury and the Internal Revenue Service (the "Agencies") issued Notice 2013-71 (the "Notice")…

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

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, Andrew J. Fawbush, Brandon E. Sherlinski.