Barbara Sanchez-Salazar

Barbara Sanchez-Salazar

Buchanan Ingersoll & Rooney PC

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Medium-Sized Employers Given a Temporary Break in PPACA Pay or Play Penalties

On February 12, 2014, the IRS published Final Regulations pertaining to the shared responsibility provisions of the Patient Protection and Affordable Care Act of 2010 (“PPACA”). Large employers are defined in PPACA as those...more

2/21/2014 - Affordable Care Act Employee Definition IRS Pay or Play Shared Responsibility Rule Transition Relief

IRS Relaxes Certain Cafeteria Plan Election Rules

IRS Notice 2014-01, issued December 16, 2013, provides guidance for plan sponsors of Code Section 125 cafeteria plans and Code Section 223 health savings accounts (“HSA”) regarding plan elections made by same-sex spouses....more

12/31/2013 - Cafeteria Plans DOMA Employer Group Health Plans HSA IRS Same-Sex Marriage

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