Kurt Anderson

Kurt Anderson

Ballard Spahr LLP

Contact  |  View Bio  |  RSS

Latest Publications

Share:

Ballard Opinion Letter Program to Replace IRS Determination Letter Program

The Internal Revenue Service has largely ended its determination letter program by which sponsors of individually designed retirement plans can obtain confirmation that their plan documents are tax-qualified. The IRS has...more

12/7/2016 - Determination Letter Employee Benefits IRS Qualified Retirement Plans Retirement Plan

Supreme Court Restricts State Medical Claims Data Reporting Law

ERISA does not allow a state to compel a self-insured group health plan to compile and report medical claims data for inclusion in a state-wide all-payer health care database, the U.S. Supreme Court has ruled in a landmark...more

3/7/2016 - Bright-Line Rule Employee Benefits Employer Group Health Plans ERISA Health Insurance Preemption Reporting Requirements SCOTUS

Cadillac Tax Delayed, Made Deductible

In the first significant congressional modification of the Affordable Care Act (ACA) since its passage, the notorious "Cadillac tax" on high-cost employer health plans has been delayed two years, from 2018 to 2020. The delay...more

12/23/2015 - Affordable Care Act Appropriations Bill Cadillac Tax Health Insurance Internal Revenue Code (IRC) IRS

IRS Issues Second Guidance on Cadillac Tax

The Internal Revenue Service has issued a new notice addressing issues relating to future rules governing the calculation and payment of the so-called “Cadillac tax” under the Affordable Care Act. Beginning in 2018, the ACA...more

8/4/2015 - Affordable Care Act Cadillac Tax Employee Benefits Employer Group Health Plans Health Savings Accounts Healthcare Healthcare Reform IRS

IRS Seeks to Curb Popularity of ‘Skinny’ Health Plans

The Internal Revenue Service, in Notice 2014-69, has concluded that certain unconventional group health plan designs that offer limited or no coverage for in-patient hospitalization services and/or physician services will not...more

11/6/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare IRS Pay or Play Popular

New IRS Guidance Modifies the ‘Use-It-or-Lose-It’ Rules for Health Flexible Spending Accounts

The Internal Revenue Service will now allow an employer-sponsored health flexible spending account (FSA) program to permit the carryover of up to $500 in unused health FSA funds from one year to the next. ...more

11/5/2013 - Carryover Basis Flexible Spending Accounts Healthcare IRS U.S. Treasury

Treasury Proposes Minimum Value Rules for Health Plans

The U.S. Department of the Treasury has published proposed regulations that provide guidance on how an employer may determine whether its group health plan provides “minimum value.”...more

5/9/2013 - Affordable Care Act Employer Group Health Plans Healthcare Minimum Essential Coverage Penalties U.S. Treasury

President Obama Proposes Plan To Encourage Private Investment in Infrastructure

President Obama recently announced the Rebuild America Partnership plan (RAPP), a bipartisan effort focused on rebuilding the nation’s aging infrastructure and driving economic growth. Through RAPP, the President proposes to...more

4/5/2013 - Barack Obama Infrastructure Public Private Partnerships (P3s)

New Guidance Addresses Individual Shared Responsibility Payments and Premium Tax Credits

The IRS and the U.S. Department of Health and Human Services (HHS) have issued two important pieces of guidance under the Patient Protection and Affordable Care Act regarding the responsibilities imposed on individuals to...more

2/6/2013 - Affordable Care Act CHIP COBRA Essential Health Benefits HHS IRS Shared Responsibility Rule Tax Credits TRICARE

9 Results
|
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.
×