The IRS recently released new proposed regulations to implement the Shared Responsibility or “Play or Pay” provisions of Health Care Reform. The proposed regulations provide a wealth of detail on key issues required to...more
- Employer Group Health Plans Full-Time Employees IRS Pay or Play Penalties Proposed Regulation
The recent “fiscal cliff” tax law, the American Taxpayer Relief Act (ATRA), includes a provision effective Jan. 1, 2013 that greatly expands the ability of plan participants to convert pre-tax plan accounts to after-tax Roth...more
- 401k American Taxpayer Relief Act Fiscal Cliff Income Taxes IRA Pensions Roth Conversions
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