Patricia Beaty

Patricia Beaty

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

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IRS Traded in Your Chevy for a “Cadillac (ac-ac-ac-ac-ac) Tax”: Agency Issues First Guidance on the Implementation Code Section...

On February 23, 2015, the Internal Revenue Service (IRS) issued the first piece of guidance that discusses the excise tax, better known as the “Cadillac Tax,” imposed by Section 4980I of the Internal Revenue Code of 1986, as...more

4/23/2015  /  Affordable Care Act , Cadillac Tax , COBRA , Employer Group Health Plans , Excise Tax , Health Insurance , Internal Revenue Code (IRC) , IRS , New Guidance
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