Alden J. Bianchi

Alden J. Bianchi

Mintz Levin

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The Impact of Recently Proposed Regulations on Ineligible Nonqualified Plans Under Internal Revenue Code § 457(f)

The Treasury Department and the Internal Revenue Service recently issued comprehensive proposed regulations governing nonqualified plans subject to tax under Internal Revenue Code § 457. Code § 457 prescribes the tax rules...more

7/8/2016 - Deferred Compensation Forfeiture Income Taxes Internal Revenue Code (IRC) IRS Non-Compete Agreements Proposed Regulation Section 409A Section 457(f) Severance Agreements Tax Exempt Entities U.S. Treasury Vesting

Hospital and Fixed Indemnity and Disease-Specific Policies in the Cross Hairs: Tri-Agency Proposed Rule Portends Some Disruption

On June 10, the Departments of Treasury, Labor, and Health and Human Services (The “Departments”) issued a set of proposed regulations dealing with expatriate health plans, excepted benefits, lifetime and annual limits, and...more

6/15/2016 - Affordable Care Act DOL Employee Benefits Employer Group Health Plans HHS HIPAA Indemnity Insurance Proposed Regulation U.S. Treasury

Integrated Health Reimbursement Accounts, Coordination with Family Coverage, and Notice 2015-87—Something’s Missing

Issued at the end of last year, Notice 2015-87 provided detailed guidance on a host of topics. The notice has been referred to colloquially in some quarters as the “pot luck” notice. Among other things, the notice, in Q&A 4,...more

2/3/2016 - Affordable Care Act Dependents Employer Group Health Plans HRA IRS Spouses U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 23 of 24): Notice 2016-4 Postpones Reporting and...

Under the Affordable Care Act’s reporting requirements that have been the subject of this series, statements to responsible individuals (a/k/a “employees”)—i.e., Forms 1095-B and 1095-C—must be furnished on or before January...more

12/29/2015 - Affordable Care Act Filing Deadlines IRS Reporting Requirements Time Extensions U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 16 of 24): Reporting for, and Clearing Up...

In an earlier post, we reported on a troubling development in the draft 2015 instructions for Forms 1094-B and 1095-B which, if adopted, would have required sponsors of Health Reimbursement Arrangements (“HRA”) to issue...more

11/3/2015 - Affordable Care Act Employer Group Health Plans Final Rules Form 1094 Form 1095 HRA IRS Medicaid Medicare Medicare Advantage Medicare Part B Minimum Essential Coverage Reporting Requirements State Medicaid Programs Supplemental Insurance TRICARE U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 13 of 24): Coding Form 1095-C, Part II for...

Compliance with the Affordable Care Act’s (ACA) employer shared responsibility rules requires that applicable large employers identify their full-time employees. A “full-time employee” for this purpose is an employee who...more

10/14/2015 - Affordable Care Act Disability Leave Employer Mandates Excise Tax Full-Time Employees Health Insurance IRS Large Employer Penalties Reporting Requirements Safe Harbors U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 11 of 24): Reporting 2015 Coverage of “MV-Lite”...

In Notice 2014-69, the Treasury Department and the IRS clarified that a group health plan that fails to provide substantial coverage for in-patient hospitalization and physician services will not be treated as providing...more

9/30/2015 - Affordable Care Act Amended Regulation Employer Group Health Plans Employer Liability Issues Health Insurance HHS Hospitals IRS Minimum Essential Coverage Minimum Value Plans Physicians Proposed Regulation Tax Credits U.S. Treasury

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 7 of 24): Mergers and Acquisitions

When it comes to mergers and acquisitions involving at least one applicable large employer (ALE), the substantive rules governing employer shared responsibility (under Internal Revenue Code § 4980H) and the corresponding...more

9/1/2015 - Affordable Care Act Asset Purchaser COBRA Employer Group Health Plans Final Rules Health Insurance IRS Large Employer Reporting Requirements Shared Responsibility Rule Social Security Taxes Stock Deals Successors U.S. Treasury Wages

The Affordable Care Act—Countdown to Compliance for Employers, Week 6: Labor and Treasury Departments Play Whack-a-Mole with...

Last year, the Department of Labor and the Treasury Department/IRS (Departments) issued guidance on the application of certain of the Affordable Care Act’s insurance market reforms to health reimbursement arrangements (HRAs),...more

11/18/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Flexible Spending Accounts Health Insurance HRA IRS U.S. Treasury

The Affordable Care Act—Countdown to Compliance for Employers, Week 7: IRS Puts the Kibosh on Health Plans that Fail to Cover...

In a previous post, we described an Affordable Care Act compliance strategy—referred to commercially as a “minimum value plan” or “MVP”—that involves an offer of group health plan coverage that, while similar in most respects...more

11/11/2014 - Affordable Care Act Employer Group Health Plans Employer Mandates Health Insurance HHS Hospitals Minimum Value Plans Pay or Play Physicians U.S. Treasury

The Affordable Care Act—Countdown to Compliance for Employers, Week 17: Cherry Bomb in the Gold Fish Pond, or Third-Party Staffing...

With two seemingly simple and straightforward definitions in the final regulations implementing the Affordable Care Act’s pay-or-play rules—i.e., definitions of “employer” and “employee”— the Treasury Department and IRS have...more

9/4/2014 - Affordable Care Act Compliance Healthcare IRS U.S. Treasury W-2

The Affordable Care Act—Countdown to Compliance for Employers, Week 24: Can Offers of Group Health Plan Coverage Under Code...

The Employer Shared Responsibility provisions of the Affordable Care Act (“ACA”) generally require “applicable large employers” (i.e., employers who employed at least 50 full-time and full-time equivalent employees on...more

7/16/2014 - Affordable Care Act Contractors DOL Employee Benefits Employer Contributions Employer Group Health Plans Employer Mandates Federal Contractors IRS Service Contract Act Subcontractors U.S. Treasury Wage and Hour

The Affordable Care Act—Countdown to Compliance for Employers, Week 26: Fitting a Round Peg (the Public Health Service Act 90-day...

The Departments of the Treasury/IRS, Labor and Health and Human Services (the “Departments”) recently issued a final regulation under the 90-day waiting period limitation, which is included among the Affordable Care Act’s...more

6/30/2014 - Affordable Care Act DOL Employer Mandates ERISA Healthcare Healthcare Reform HHS Internal Revenue Code (IRC) IRS PHSA U.S. Treasury

Departments of Labor, Treasury, and Health and Human Services Issue Final and Proposed Regulations Implementing the 90-day Limit...

The Affordable Care Act (the “Act”) generally prevents an otherwise eligible employee (or dependent) from having to wait more than 90 days before coverage becomes effective under a group health plan. The regulation of waiting...more

3/5/2014 - Affordable Care Act DOL Employee Benefits ERISA Healthcare HHS U.S. Treasury Waiting Periods

The Top 10 Changes Made to the 2012 Proposed Rule Under the Affordable Care Act’s Employer Shared Responsibility Rules by Recently...

The Treasury Department and Internal Revenue Service recently issued final regulations implementing the employer shared responsibility provisions of the Affordable Care Act. For “applicable large employers” — i.e., those with...more

2/25/2014 - Affordable Care Act Delays Employee Benefits Employer Mandates Healthcare Healthcare Reform IRS Shared Responsibility Rule U.S. Treasury

The Affordable Care Act—Countdown to Compliance for Employers, Week 45½: Treasury/IRS Issue Long-Awaited Final Regulations under...

Breaking with long standing tradition—i.e., issuing important rules on a Friday before a holiday weekend, or (failing that) any Friday (hence the reference to Week 45½ in this post)—the Treasury Department and the IRS today...more

2/11/2014 - Affordable Care Act Employer Mandates Healthcare Healthcare Reform IRS Pay or Play U.S. Treasury

Departments of Labor, Health and Human Services, and Treasury Issue Proposed Regulations Governing “Excepted Benefits”

A handful of recent guidance items that the Departments of Labor, Health and Human Services, and Treasury have issued make some important changes related to the regulation of “excepted benefits.” These changes are driven in...more

2/4/2014 - Affordable Care Act DOL Employee Assistance Programs Employee Benefits Healthcare HHS U.S. Treasury Wraparound Coverage

The Affordable Care Act—Countdown to Compliance for Employers, Week 49: Waiting for the Final Code Section 4980H Regulations

So where are they? Final regulations implementing the Affordable Care Act’s rules governing shared responsibility of employers were widely expected to have “dropped” before the beginning, or perhaps during the first...more

1/22/2014 - Affordable Care Act Compliance Employer Mandates Healthcare Healthcare Reform IRS U.S. Treasury

Treasury Department/IRS Issue Proposed Rules on Employer Reporting of Health Insurance Coverage Under the Affordable Care Act

In addition to imposing substantive requirements on health insurance issuers in the group and individual markets and employer-sponsored group health plans, the Patient Protection and Affordable Care Act (Act) imposes three...more

10/22/2013 - Affordable Care Act Health Insurance Health Insurance Exchanges Healthcare IRS Reporting Requirements U.S. Treasury

Labor and Treasury/IRS Opine on Integrated and Non-Integrated HRAs, Medical FSAs, and EAPs

On September 13, 2013, the Department of Labor and the Treasury Department/IRS (the “Departments”) issued coordinated guidance on a handful of items relating to the implementation of the Affordable Care Act (the “Act”),...more

9/26/2013 - Affordable Care Act DOL EAP Flexible Spending Accounts Healthcare HRA IRS U.S. Treasury

Treasury Department/IRS Clarify Federal Tax Treatment of Same-Sex Marriages: Assessing the Impact on Employee Benefit Plans

In recently issued Revenue Ruling 2013-17, the Treasury Department and the Internal Revenue Service (IRS) ruled that all legal same-sex marriages will be recognized for federal tax purposes. The revenue ruling was accompanied...more

9/10/2013 - DOMA Employee Benefits IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

It’s Official: IRS Issues Guidance Affirming One-Year Delay in the Affordable Care Act Employer Mandate and Related Reporting...

On July 9, less than a week after the Obama administration announced a one-year delay in the enforcement of the employer shared responsibility (aka “pay-or-play”) rules,1 the IRS has issued guidance making the move official....more

7/15/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare IRS Pay or Play Shared Responsibility Rule U.S. Treasury

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