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Benefit and Contribution Limits for 2017

The Commissioner of Internal Revenue announced the 2017 dollar limitations for benefits and contributions that apply to retirement and cafeteria plans. Some limits have increased while others remained the same. The Social...more

10/28/2016  /  Cafeteria Plans , IRS , Retirement Plan

New Nondiscrimination Rules Impact Health Care Providers and Health Plans

Earlier this year, the Department of Health and Human Services (“HHS”) finalized regulations under Section 1557 of the Patient Protection and Affordable Care Act (the “ACA”). Section 1557 prohibits certain “covered entities”...more

IRS Permits Several Waivers for Taxpayers Who Miss Rollover Deadline

The Internal Revenue Service has offered some reprieve to individuals who receive a distribution from a retirement plan or an individual retirement arrangement (IRA) and inadvertently miss the 60-day time limit for rolling...more

USA FDI News - April 2016

USA FDI News highlights the FAQs arising from your projects - from how to finance a deal to selecting the right visa or tax strategy and more. We want to keep USA FDI News interactive and relevant to your international...more

Affordable Care Act Compliance Update for 2016

Affordable Care Act (ACA) reforms have become effective incrementally over the last six years. In 2016, most of the ACA changes are applicable. Employers that sponsor group health plans should ensure that they are in...more

Bipartisan Budget Agreement Triggers New Audit Rules for Partnerships; Repeals ACA Automatic Enrollment

On November 2, 2015, President Obama signed into law the Bipartisan Budget Agreement of 2015, H.R. 1314, which, in addition to lifting mandatory spending caps and raising the federal debt ceiling, has repealed the Affordable...more

Important Tax Provisions Contained in Acts Extending Highway Trust Fund and Trade Preferences

On July 31, 2015, President Obama signed P.L. 114-41, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (“Highway Act”), into law. Although the Highway Act is primarily for the purpose of...more

Supreme Court Upholds ACA Premium Assistance Nationwide

This morning, the Supreme Court ruled that Affordable Care Act (ACA) premium tax credits will remain available to individuals residing in states that did not establish their own health insurance marketplaces. In King v....more

Health Care Reform Challenges for Educational Institutions

Educational institutions will face some unique challenges as the Affordable Care Act's “employer shared responsibility” requirement becomes effective next year. Beginning January 1, 2015, large employers that do not offer...more

ESOP Fiduciaries Lose “Presumption of Prudence”

A unanimous U.S. Supreme Court held last week that employee stock ownership plan (ESOP) investment in employer stock is not entitled to a special ERISA “presumption of prudence”. The decision provides important guidance for...more

New COBRA and CHIP Notices Highlight Affordable Care Act Marketplaces

The Department of Labor recently issued updated model COBRA continuation coverage and Childrens’ Health Insurance Program (“CHIP”) notices. Plan administrators should begin using the new notices immediately. ...more

Employer Healthcare Mandate Transition Relief Announced

This week, the Treasury Department announced transition rules that delay implementation of the Affordable Care Act (ACA) employer health insurance mandate for some employers and modify it for others. ...more

Health Flexible Spending Arrangements Become More Flexible

New federal guidance makes health flexible spending arrangement (FSA) participation more attractive to employees. IRS Notice 2013-17 provides a new exception to the FSA “use it or lose it rule.”...more

11/7/2013  /  Flexible Spending Accounts , HSA , IRS
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