Sharon Marshall

Sharon Marshall

Ballard Spahr LLP

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IRS Issues Welfare Plan Guidance for Same-Sex Spouses in View of DOMA Ruling

The Internal Revenue Service has published a new notice that addresses specific questions on how the U.S. Supreme Court’s decision in U.S. v. Windsor, recognizing same-sex marriage, affects elections and contributions under...more

12/20/2013 - DOMA Flexible Spending Accounts Health Savings Accounts IRS Same-Sex Marriage SCOTUS US v Windsor

IRS Issues Proposed Regulations on Employer-Provided Health Care Coverage Reporting Requirements

The Internal Revenue Service has issued proposed regulations on reporting requirements under the Affordable Care Act (ACA). The regulations, released on September 9, 2013, address two separate ACA reporting requirements: one...more

10/25/2013 - Affordable Care Act Employer Mandates Healthcare Individual Mandate IRC IRS Penalties Reasonable Cause Defense W-2

IRS Revises Form for Payment of Fee To Fund Patient-Centered Outcomes Research

The Internal Revenue Service (IRS) has issued an updated version of IRS Form 720 and the instructions. Self-funded group health plan sponsors and health insurers must use this form to report and pay the fee required to fund...more

6/11/2013 - Affordable Care Act Employer Group Health Plans Fees Form 720 IRS PCORI

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