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Reporting the cost of health coverage on Forms W-2
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • April 5 2011

Last week, the Internal Revenue Service (Service) issued Notice 2011-28 which provides interim guidance regarding the informational reporting to employees of their employer-sponsored group health plan coverage (the Notice).


Nondiscrimination rules delayed for insured health plans
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • January 1 2011

The Affordable Care Act imposes, for the first time, nondiscrimination rules on non-grandfathered, insured group health plans similar to those that apply to self-insured plans under Section 105(h) of the Internal Revenue Code (the Code).


Relief for mini-med plans from restrictive MLR rules
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 30 2010

Yesterday, many plan sponsors of mini-med plans publicly noted that the upcoming MLR regulations may force them to terminate their mini-med plans.


Reimbursing OTC drugs and applying for mini-med waivers
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 7 2010

On September 3, 2010, the Internal Revenue Service (IRS) and the Office of Consumer Information and Insurance Oversight (OCIIO) independently announced the release of additional Affordable Care Act guidance.


OTC guidance released
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • September 3 2010

The Affordable Care Act provides that the cost of an over-the-counter medicine or drug cannot be reimbursed from a health FSA or HRA unless a prescription is obtained.


Will grandfathered health plans become an endangered species?
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • June 16 2010

On June 14, 2010, the Departments of Labor, Treasury and Health and Human Services (the Departments) issued interim final rules (the Rules) to implement the "grandfather plan" provisions of the Affordable Care Act.