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Results: 1-10 of 1,749

Expect focus - volume III, Summer 2014
  • Carlton Fields
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


Breaking Treasury official announces anticipated delay in employer mandate, reporting requirements
  • Bryan Cave LLP
  • USA
  • July 2 2013

It will be an additional year before employer and insurer reporting under Code Sections 6055 and 6056 is effective (so the first reports will be due


IRS implements information reporting for employer-owned life insurance
  • Eversheds Sutherland (US) LLP
  • USA
  • November 19 2007

On November 13, 2007, the Treasury Department and Internal Revenue Service published in the Federal Register temporary and proposed regulations implementing information reporting requirements for employer-owned life insurance, enacted in the Pension Protection Act of 2006


IRS issues regulations on reporting employer-owned life insurance contracts
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • November 20 2007

The Pension Protection Act of 2006 (PPA) established reporting requirements and income exclusion rules applicable to an employer that is a direct or indirect beneficiary of a life insurance contract covering one or more of its employees


Affordable Care Act shared responsibility penalty delayed until 2015
  • Morgan Lewis & Bockius LLP
  • USA
  • July 3 2013

On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcementin an unusual placethat implementation of the employer Shared


President's health insurance proposal receives chilly Democratic response
  • Faegre Baker Daniels LLP
  • USA
  • February 2 2007

In his Jan. 23 State of the Union Address, President Bush outlined a new initiative to treat health insurance similar to the home mortgage interest deduction


Preserving income tax exemption on employer-owned life insurance
  • Roetzel & Andress
  • USA
  • March 30 2010

Historically, proceeds received by an employer from a company-owned life insurance policy upon the death of an employee were not taxable under Internal Revenue Code (Code) Section 101(a


Brexit: charting a new course
  • Herbert Smith Freehills LLP
  • Global, OECD, United Kingdom, USA, European Union
  • September 16 2016

On 23 June 2016, a majority of voters in a Referendum on the UK's membership of the European Union (EU) voted for the UK to leave the EU. The vote


Weekly Washington healthcare update
  • McGuireWoods LLP
  • USA
  • April 1 2013

Last week, Ways and Means Oversight Subcommittee Chairman Boustany wrote a letter to HHS Secretary Sebelius inquiring about a voter registration


IRS issues two notices impacting life insurance contracts
  • Jorden Burt LLP
  • USA
  • May 28 2009

The Internal Revenue Service ("IRS") recently issued two Notices concerning life insurance contracts