Brydon DeWitt

Brydon DeWitt

Williams Mullen

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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

9/26/2016 - ACA Covered Entities Medicare Non-Discrimination Rules

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

9/8/2016 - Distribution Rules IRA IRA Rollovers IRS Retirement Plan Revenue Procedure 2016-47 Waivers

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

4/13/2016 - Affordable Care Act Community Trademark Cuba Drinking Water Economic Sanctions EU Export Controls Financing FIRPTA Foreign Banks Foreign Direct Investment Intercompany Transactions Iran Sanctions Lead Letter of Credit Manufacturing Facilities Parent Corporation Pension Funds Protecting Americans from Tax Hikes (PATH) Act REIT Visa Waiver Program Withholding Requirements

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

2/26/2016 - Affordable Care Act Applicable Large Employers (ALE) Employer Mandates IRS Out-of-Pocket Expenses Patient-Centered Outcomes Research Trust Preventive Health Care Reporting Requirements

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of 2015, H.R. 1314, which, in addition to lifting mandatory spending caps and raising the federal debt ceiling, has repealed the Affordable...more

11/9/2015 - Affordable Care Act Audits Automatic Enrollment Bipartisan Budget Partnerships

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

8/12/2015 - Affordable Care Act Barack Obama Education Tax Credits FBAR Filing Requirements Highway Act Highway Trust Fund Internal Revenue Code (IRC) Mortgage Interest Surface Transportation Tax Basis Tax Penalties Trade Preferences Extension Act (TPEA) TRICARE Veterans

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

6/26/2015 - Affordable Care Act Health Insurance Health Insurance Exchanges King v Burwell Public Health Insurance Marketplace SCOTUS State Health Insurance Exchanges Subsidies Tax Credits

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

11/7/2014 - Affordable Care Act Colleges Educational Institutions Employer Mandates Faculty Full-Time Employees Students Universities

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

7/1/2014 - ERISA ESOP Fiduciary Duty FIfth Third Bancorp v Dudenhoeffer Fifth Third Mortgage Company SCOTUS Stock Drop Litigation

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

5/19/2014 - CHIP COBRA DOL Health Insurance Exchanges Healthcare Notice Requirements Plan Administrators

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

2/12/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare Healthcare Reform Pay or Play

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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