We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 36

U.S. Supreme Court decision on DOMA may impact status of children of same-sex spouses for employee benefits purposes
  • Proskauer Rose LLP
  • USA
  • May 28 2013

The Defense of Marriage Act (DOMA) defines marriage at the federal level as a legal union between one man and one woman and excuses states from any


PLR 201131006 (Apr. 13, 2011)
  • Proskauer Rose LLP
  • USA
  • November 15 2011

The IRS has ruled that an amendment of a qualified personal residence trust (“QPRT”) did not cause the trust to lose its special valuation status under I.R.C. 2702.


Intra-family loans: a simple yet effective estate planning tool
  • Proskauer Rose LLP
  • USA
  • September 1 2011

An intra-family loan is a basic estate-planning technique which has a very low transaction cost.


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.


Health coverage for children to age 26: interim final regulations
  • Proskauer Rose LLP
  • USA
  • May 11 2010

On May 10, 2010, the Departments of Labor and Health and Human Services published interim final regulations (the "Regulations") implementing the requirements regarding dependent coverage of children who have not attained age 26 for group health plans and health insurance issuers under the provisions of the Affordable Care Act (the "Act").


Important IRS guidance on tax treatment of health coverage for children under age 27
  • Proskauer Rose LLP
  • USA
  • April 28 2010

On April 27, 2010, the Internal Revenue Service (the "IRS") issued Notice 2010-38 (the "Notice"), which provides important guidance regarding the tax treatment of employer-provided health coverage to employees' adult children.


Health care reform has arrived: “grandfathered plans”
  • Proskauer Rose LLP
  • USA
  • April 1 2010

Understanding and interpreting the new sweeping healthcare reform changes is now a top priority for all employers.


Paul M. Hamburger
  • Proskauer Rose LLP

Andrew M Katzenstein
  • Proskauer Rose LLP

Stacy H Barrow
  • Proskauer Rose LLP