IRS Issues Guidance on Small Employer Health Insurance Expense Tax Credit
The IRS has issued a notice explaining provisions in the recently enacted health care reform legislation that establish a federal income tax credit for small employers who implement or maintain health...
View ArticleNew Guidance on Health Care Reform
The three federal agencies that have published regulations on health care reform provisions (U.S. Departments of Treasury, Labor, and Health and Human Services) have furnished additional guidance on...
View ArticleHHS Proposes Regulations for Health Care Reform Measures Effective in 2014
The U.S. Department of Health and Human Services has proposed two sets of regulations under the Patient Protection and Affordable Care Act (the 2010 health care reform legislation) relating to changes...
View ArticleMore Guidance Provided on State Health Insurance Exchanges
Following up on guidance issued last month, the Department of Health and Human Services has proposed two new sets of regulations and the Department of the Treasury has proposed one on the state-based...
View ArticleIRS Issues Guidance on Fees Employers Must Pay To Fund Patient Research...
The Affordable Care Act (ACA) established the Patient-Centered Outcomes Research Institute and charged it with synthesizing and disseminating comparative clinical effectiveness research findings to...
View ArticleFinal Rules Issued for Health Care Reform Tax on Medical Devices, Effective...
The Internal Revenue Service (IRS) released final regulations and other guidance on the excise tax applicable to the sale of certain medical devices under the Affordable Care Act. Beginning January 1,...
View ArticleGovernment Agencies Provide Guidance on Taxes and Fees under the Affordable...
In regulations and other pronouncements issued toward the end of 2012, the government has provided further details on new taxes and fees introduced by the Affordable Care Act (ACA). Health plan...
View ArticleFederal Agencies Issue Additional FAQs on Various Provisions under the...
The U.S. Departments of Labor, Treasury, and Health and Human Services have issued additional guidance on the Affordable Care Act. The guidance primarily takes the form of a new set of frequently...
View ArticleIRS Publishes Guidance on Health Insurer Fees
The Internal Revenue Service has issued proposed regulations on the annual fee that health insurance companies must pay under the Affordable Care Act (ACA). To fund certain health care reform...
View ArticleHHS Releases Final Regulations on the Transitional Reinsurance Fee
The U.S. Department of Health and Human Services has published final regulations that will enable plan sponsors and insurers to calculate their liability under the transitional reinsurance fee...
View ArticleTreasury Proposes Minimum Value Rules for Health Plans
The U.S. Department of the Treasury has published proposed regulations that provide guidance on how an employer may determine whether its group health plan provides “minimum value.” This determination...
View ArticleIRS Revises Form for Payment of Fee To Fund Patient-Centered Outcomes Research
The Internal Revenue Service (IRS) has issued an updated version of IRS Form 720 and the instructions. Self-funded group health plan sponsors and health insurers must use this form to report and pay...
View ArticleIRS Issues Preliminary Guidance on Cadillac Tax
Yesterday, the Internal Revenue Service issued preliminary but much-anticipated guidance on the so-called Cadillac tax imposed by the Affordable Care Act (ACA). The new notice offers very few concrete...
View ArticleIRS Issues Second Guidance on Cadillac Tax
The Internal Revenue Service has issued a new notice addressing issues relating to future rules governing the calculation and payment of the so-called “Cadillac tax” under the Affordable Care Act....
View ArticleCadillac Tax Delayed, Made Deductible
In the first significant congressional modification of the Affordable Care Act (ACA) since its passage, the notorious “Cadillac tax” on high-cost employer health plans has been delayed two years, from...
View ArticleDevelopments in the Affordable Care Act
After a brief lull in activity, recent developments are likely to involve all three branches of government in addressing issues under the Affordable Care Act. The Legislature: It is often said that...
View ArticleBudget Deal Addresses Health Benefit Issues
The Congressional agreement that reopened the federal government for three weeks quietly addressed—at least temporarily—several high-profile issues affecting public and private health benefits. Most...
View ArticleSECURE Act In; Cadillac Tax Out: The Spending Act Makes Serious Changes to...
President Trump signed into law a nearly $1.4 trillion spending package that avoided a government shutdown and will fund the government through September 30, 2020. The year-end spending package, signed...
View ArticleIRS Publishes Guidance on Health Insurer Fees
The Internal Revenue Service has issued proposed regulations on the annual fee that health insurance companies must pay under the Affordable Care Act (ACA). To fund certain health care reform...
View ArticleHHS Releases Final Regulations on the Transitional Reinsurance Fee
The U.S. Department of Health and Human Services has published final regulations that will enable plan sponsors and insurers to calculate their liability under the transitional reinsurance fee...
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