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ACA Reporting Update - 2016 Draft Forms & Instructions Released
  • Proskauer Rose LLP
  • USA
  • August 4 2016

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file


Delayed FBAR filing for signatory authority
  • Proskauer Rose LLP
  • USA
  • June 16 2011

As reported in our prior client alerts, the Report of Foreign Bank and Financial Accounts, Form TD-F 90-22.1 (“FBAR”) must be filed by a U.S. person that holds a financial interest in, or signature or other authority over, a foreign financial account if the aggregate value of all such U.S. person’s foreign financial accounts exceeds $10,000 at any time during the year.


Final rules onFBAR filing requirements
  • Proskauer Rose LLP
  • USA
  • April 20 2011

The Financial Crimes Enforcement Network (FinCEN) issued final regulations regarding Form TD F 90-22.


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.


Deadline approaching for employer return requirements for ISOs and ESPPs new reporting requirements for 2011
  • Proskauer Rose LLP
  • USA
  • January 21 2011

Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code") requires corporations to furnish their employees (including former employees) with information statements with regard to (i) the exercise of an incentive stock option ("ISO") described in Code Section 422(b) and (ii) the transfer of shares granted under certain employee stock purchase plans meeting the requirements of Code Section 423 ("ESPP") during calendar year 2010.


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").


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.


February 1, 2010 deadline approaching for furnishing employees with information statements regarding ISOs and ESPPs new reporting requirements to begin in 2010
  • Proskauer Rose LLP
  • USA
  • January 26 2010

Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code") requires corporations to furnish their employees (including former employees) with information statements by February 1, 2010 with regard to (i) the exercise of an incentive stock option ("ISO") described in Code Section 422(b) and (ii) the transfer of shares granted under certain employee stock purchase plans meeting the requirements of Code Section 423 ("ESPP") during calendar year 2009.


Pamela A Onufer
  • Proskauer Rose LLP

Paul M. Hamburger
  • Proskauer Rose LLP