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Employer shared responsibility final rule
  • Reinhart Boerner Van Deuren SC
  • USA
  • March 4 2014

The Patient Protection and Affordable Care Act added section 4980H, the employer shared responsibility requirement (commonly referred to as the


IRS finalizes six-month extension for health plan excise tax filings
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 1 2011

On June 24, 2011, the IRS published final regulations providing an automatic six-month extension for filing Form 8928, which is used to report excise taxes for health plans that fail to comply with certain requirements


Informational reporting cost of employer-sponsored health coverage for 2012 Form W-2
  • Reinhart Boerner Van Deuren SC
  • USA
  • December 29 2011

Effective for taxable years beginning on or after January 1, 2012 (i.e., beginning with the Forms W-2 issued in January 2013), PPACA requires employers that provide health care coverage to their employees to report the aggregate cost of applicable employer sponsored coverage on Forms W-2


2013 limits for Archer MSA HDHPs
  • Reinhart Boerner Van Deuren SC
  • USA
  • November 13 2012

The IRS issued Revenue Procedure 2012-41, providing inflation-adjusted figures for welfare benefits in 2013


Employee benefits update - August 2014
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 12 2014

On July 22, 2014, two Federal Circuit courts issued conflicting decisions regarding whether the federal government may grant premium tax credits in


HHS releases final exchange verification rule
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On July 15, 2013, the Department of Health and Human Services (HHS) issued final rules setting forth how exchanges will verify eligibility for


Employee benefits update - select complaince deadlines and reminders
  • Reinhart Boerner Van Deuren SC
  • USA
  • July 23 2013

The Patient Protection and Affordable Care Act (PPACA) imposes fees on plan sponsors of applicable self-insured health plans to help fund the


HHS issues proposed regulations regarding verification of employee eligibility for advance tax credit and employers' limited appeal rights
  • Reinhart Boerner Van Deuren SC
  • USA
  • February 22 2013

On January 14, 2013, HHS issued proposed regulations clarifying the process by which exchanges will verify an employee's eligibility for advance


IRS issues proposed regulations on small business health care credit
  • Reinhart Boerner Van Deuren SC
  • USA
  • September 16 2013

The IRS has issued proposed regulations to implement the tax credit available to small employers that provide health coverage to their employees. The


Employee benefits update - April 2014
  • Reinhart Boerner Van Deuren SC
  • USA
  • April 14 2014

On April 4, 2014, the IRS issued Notice 2014-19 (Notice) providing welcomed guidance to qualified retirement plans with respect to the US v. Windsor