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IRS releases guidance on Form W-2 informational reporting requirement
  • Proskauer Rose LLP
  • USA
  • April 4 2011

On March 29, 2011, the Internal Revenue Service ("IRS") released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the "Act") to report the cost of employer-sponsored health coverage on employees' annual Forms W-2.


State tax issues under the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • February 14 2011

In general, coverage under a group health plan for an employee, spouse, and other "eligible tax dependents" is excludable from the employee's gross income for federal tax purposes.


IRS defers application of nondiscrimination rules for insured group health plans
  • Proskauer Rose LLP
  • USA
  • December 23 2010

On December 22, 2010, the Internal Revenue Service ("IRS") released Notice 2011-1, which defers application of certain nondiscrimination requirements applicable to insured group health plans under the Affordable Care Act (the "Act").



James R Napoli
  • Proskauer Rose LLP