Bryan Cave Leighton Paisner (Bryan Cave) | USA | 22 Jul 2018
The Patient Protection and Affordable Care Act of 2010 (a/k/a "Obamacare" or the "ACA"), with its infamous "individual mandate" (and corresponding…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 27 Mar 2018
On March 16, 2018, the D.C. Circuit issued its long-awaited opinion on the FCC’s 2015 Declaratory Ruling and Order (“2015 Order”) interpreting various…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 8 Mar 2018
This week is National Consumer Protection Week. How does it impact your company? It’s an opportunity for you to understand today’s consumer protection…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 19 Oct 2017
The Internal Revenue Service today released the 2018 dollar limits for retirement plans, as adjusted under Code Section 415(d). We have summarized the…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 8 Dec 2016
The IRS extended the 2017 due date for employers and coverage providers to furnish information statements to individuals. The due dates to file those…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 7 Sep 2016
As promised in Notice 2015-68, the IRS has proposed clarifications to the regulations under IRC Section 6055 relating to information reporting rules…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 19 Aug 2016
Last month, the IRS issued proposed changes to the ACA reporting and disclosure forms for 2016. As a reminder, Forms 1094-B and 1095-B are used by…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 9 Aug 2016
The Affordable Care Act exchanges/marketplaces are required to notify employers of any employees who have been determined eligible for advance…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 14 Jun 2016
In a recently released IRS Chief Counsel Memo, the IRS confirmed that wellness incentives are generally taxable. The memo also, indirectly, confirmed…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 9 Feb 2016
Following complaints, concerns and continuing questions relating to the Affordable Care Act reporting requirements, the IRS has relaxed reporting…