The IRS issued proposed regulations on the employer shared-responsibility provisions under Sec. 4980H, sometimes referred to as the “play-or-pay” rule.
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Affordable Care Act (ACA)
Proposed Regs. Issued on Large Employer Health Coverage Shared-Responsibility Provisions
The IRS has issued proposed regulations providing guidance on the large employer “shared responsibility” provisions in Sec. 4980H.
Proposed Regs. Issued on Large Employer Health Coverage Shared Responsibility Provisions
The IRS has issued proposed regulations providing guidance on the large employer “shared responsibility” provisions in Sec. 4980H.
Compensation and Benefits Update: Implementing the New Health Plan Laws
This article focuses on guidance released and changes to the rules for group health plans as a result of the Patient Protection and Affordable Care Act.
Employee Health Insurance Safe Harbors Expanded
The IRS expanded and revised optional safe harbors on which applicable large employers may rely in complying with requirements starting in 2014 to provide health insurance coverage to their full-time employees.
New $2,500 Health FSA Limit Guidance
The IRS provided guidance on implementation by employers of the $2,500 annual limit on employee salary reduction contributions to health FSAs.
Supreme Court: Health Care Mandate Is Constitutional as a Tax
The Supreme Court declared the mandate requiring U.S. citizens and legal residents to maintain minimum essential health coverage to be a permissible exercise of Congress’s taxing powers under the Constitution.
Preparing for the Medical Device Excise Tax
Taxpayers may face a number of unresolved issues in preparing to comply with the new excise tax on sales of medical devices.
2013 HSA Inflation Adjustments Released
The IRS issued the inflation-adjusted figures for the annual contribution limitation for HSAs and the minimum deductible amounts and maximum out-of-pocket expense amounts for high-deductible health plans for calendar year 2013.
Supreme Court Upholds Health Care Law
The Supreme Court declared the mandate requiring U.S. citizens and legal residents to maintain minimum essential health coverage to be a permissible exercise of Congress’s taxing powers under the Constitution.
Guidance Issued on New $2,500 Health FSA Limit
The IRS guidance on implementation by employers of the $2,500 annual limit on employee salary reduction contributions to health flexible spending arrangements.
Final Regs. Issued on Health Insurance Premium Tax Credits
The IRS issued final regulations governing the Sec. 36B health insurance premium tax credit enacted by 2010’s health care legislation.
HSA Inflation Adjustments Issued for 2013
The IRS issued the inflation-adjusted figures for the annual contribution limitation for HSAs and the minimum deductible amounts and maximum out-of-pocket expense amounts for high-deductible health plans for calendar year 2013.
IRS Proposes Expanding Tax Return Information It Will Disclose to HHS Under Health Care Acts
The IRS issued proposed regulations relating to how it will release certain tax return information to the Department of Health and Human Services, as required by 2010’s health care legislation.
New Guidance on W-2 Reporting of Health Plan Costs
The IRS released new guidance on the requirement that employers provide information to employees on the cost of employer-provided group health plan coverage.
Employer Health Coverage Questions Addressed
The IRS and Treasury, along with two other federal departments, further described planned guidance on provisions for employer-sponsored health coverage mandated by the Patient Protection and Affordable Care Act.
Individuals Who Are Eligible for Medical Services at IHS Facilities May Still Participate in HSAs
The IRS explained that people who are eligible to receive medical services at Indian Health Service facilities are not automatically disqualified from making tax-free contributions to HSAs.
IRS Issues New Guidance on W-2 Reporting of Health Plan Costs
The IRS released new guidance on the requirement that employers provide information to employees on the cost of employer-provided group health plan coverage.
Current Developments in Employee Benefits and Pensions (Part II)
This two-part article covers significant developments in employee benefits. Part II focuses on guidance released under PPACA and chages to qualified plan rules.
Witnesses Tell Congressional Subcommittee Small Business Health Tax Credit Is Too Complicated
A tax credit enacted to encourage small businesses and tax-exempt organizations to provide health insurance coverage for employees is too complicated and is not meeting its goal, witnesses told a congressional panel on November 15.
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