Paul M. Hamburger

Paul M. Hamburger

Proskauer Rose LLP

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ACA Shared Responsibility Penalties – Am I subject to (b) or not to (b)? That is the $3,000 question!

As previously reported, on Monday, February 10, 2014, the IRS released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. The final...more

2/18/2014 - Affordable Care Act Employer Mandates Healthcare Pay or Play Shared Responsibility Rule

They’re Back! Final Regulations On Employer “Pay-or-Play” Mandate Released – IRS Provides Transition Relief To Employers with...

On Tuesday, February 10, 2014, the IRS released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. ...more

2/11/2014 - Affordable Care Act Employee Benefits Employer Mandates Healthcare IRS Pay or Play Shared Responsibility Rule Transition Relief

Departments Release Guidance on Dental and Vision Plans, EAPs, and "Wraparound" Coverage

On December 20, 2013, the Departments of Treasury, Labor, and Health and Human Services (collectively, the Departments) jointly issued proposed rules (Proposed Regulations) that would amend the regulations regarding excepted...more

1/3/2014 - Affordable Care Act EAP ERISA Healthcare HIPAA PCORI Transitional Reinsurance Program Wraparound Coverage

IRS Changes Health FSA "Use-or-Lose" Rule; Clarifies Transition Relief for 2013-14

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), which modifies the "use or lose" rule for health flexible spending accounts (health FSAs) to allow a $500 annual carryover of unused...more

11/13/2013 - Affordable Care Act Cafeteria Plans Carryover Basis COBRA Flexible Spending Accounts Healthcare HIPAA IRS U.S. Treasury Use or Lose Rule

IRS Says PCORI Fees Are Deductible

As employers plan for paying various health care reform fees, one question that arises is whether the fees owed are tax deductible. In particular, it has been unclear whether the fees paid pursuant the Affordable Care Act to...more

6/13/2013 - Affordable Care Act Fees Form 720 Healthcare IRS PCORI Tax Deductions

IRS Releases Guidance For Employers and Others on the 2013 Medicare Taxes under the Affordable Care Act

On November 30, 2012, the Internal Revenue Service ("IRS") released proposed regulations and two sets of frequently asked questions implementing two new Medicare taxes under the Patient Protection and Affordable Care Act...more

12/10/2012 - 3.8% Medicare Tax Affordable Care Act FICA Taxes Medicare Taxes

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