Tax Law | JD Supra Legal News, Updates, Analysis, & Information

Legal Alert: COBRA Audits Updated

by Ford & Harrison LLP on 5/16/2012

Executive Summary: The IRS recently issued revised guidelines for field agents who are conducting reviews of employers' COBRA compliance. Under the new guidelines, the IRS requires that any COBRA audit should at least...more

May 2012: Appellate Litigation Update: Supreme Court to Review Patient Protection and Affordable Care Act

by Quinn Emanuel Urquhart & Sullivan, LLP on 5/15/2012

Supreme Court to Review Patient Protection and Affordable Care Act: In one of the most important and closely watched cases in recent memory, the Supreme Court this Term will decide the constitutionality of the Patient...more

Health Plans Have an Added Mandatory Disclosure under ERISA

by Constangy, Brooks & Smith, LLP on 5/14/2012

Summary of Benefits and Coverage. Health care reform expands ERISA's disclosure requirements by requiring that group health plans provide a summary of benefits and coverage (“SBC”) to plan participants and beneficiaries...more

Of Bakeries and HealthCare: The Supreme Court and ObamaCare

by Sheehan Phinney Bass + Green PA on 5/11/2012

On March 26th, 27th and 28th, 2012, the Supreme Court heard oral arguments on President Obama's signature health care legislation. The main thrust of the opponents of the law was that the "individual mandate" is...more

IRS Asks for Comments on Employer Reporting of Health Insurance Coverage Under Affordable Care Act

by Mintz Levin - Employment, Labor & Benefits on 5/10/2012

The Patient Protection and Affordable Care Act (the Act) imposes new, substantive requirements on health insurance issuers in the group and individual markets and employer-sponsored group health plans. In two recently issued...more

IRS Requests Comments on Minimum Value and Reporting Requirements

by McDermott Will & Emery on 5/7/2012

The Internal Revenue Service recently issued requests for comments in advance of issuing proposed regulations on health care reform reporting and minimum value requirements....more

CMS, CCIO, and IRS Release Guidance Proposals on Employer Health Insurance Coverage

by Mintz Levin - Health Law on 5/7/2012

The Centers for Medicare & Medicaid Services Center for Consumer Information and Insurance Oversight (CCIIO) and the Internal Revenue Service (IRS) recently released four important documents related to the implementation of...more

Health Care Reform: IRS Releases Guidance on Comparative Effectiveness Research Fee

by Proskauer Rose LLP on 5/4/2012

On April 12, 2012, the Internal Revenue Service ("IRS") issued proposed regulations regarding the payment of fees by insurers and plan sponsors of group health plans to fund the Patient-Centered Outcomes Research Institute...more

IRS Seeks Public Comment on Tax Law

by Darrin Mish, Tampa Tax Attorney on 5/3/2012

The IRS, along with the US Department of the Treasury, are inviting you to submit your comments on certain provisions of the Patient Protection and Affordable Care Act. There are three provisions you can comment on under...more

IRS Notices Address Significant Issues under the Affordable Care Act

by Ballard Spahr LLP on 5/2/2012

In a series of three notices, the IRS has signaled the approach that it may take on certain key issues arising under the employer shared responsibility, or “pay or play,” provisions of the Affordable Care Act (ACA) and is...more

New Health Plan Rules to Keep in Mind When Planning for the 2013 Open Enrollment Season

by Venable LLP on 5/1/2012

The face of employer health plan compliance continues to shift as a number of new rules impacting health plans already have, or soon will, become effective. Not surprisingly, these rules pose new compliance challenges for...more

More About the Medicare Tax on Net Investment Income

by McKenna Long & Aldridge LLP on 4/30/2012

In an advisory issued last month, we generally described the new Medicare tax under Section 1411 of the Internal Revenue Code which applies beginning January 1, 2013 and is equal to 3.8% on the “net investment income” of U.S....more

Mandatory Fees on Health Plan Insurers and Plan Sponsors to Fund Research

by Kilpatrick Townsend on 4/25/2012

Last week, the Internal Revenue Service issued proposed regulations on the fees imposed on specified health insurance issuers and plan sponsors of self-funded health plans under the Affordable Care Act to help fund the...more

New IRS Regulations Imposing Fees Upon Self-Insured Plans and Health Insurance Policies

by Katten Muchin Rosenman LLP on 4/25/2012

On April 17, the Internal Revenue Service published in the Federal Register proposed Regulations setting forth the details for the new fees imposed upon self-insured plans and health insurance policy issuers. These fees were...more

McNees Insights -- Spring 2012

by McNees Wallace & Nurick LLC on 4/24/2012

In This Issue: Have You Checked Your Beneficiary Designations Recently?; Tax-Advantage Charitable Giving; and Planning and Paying for Long-term Care (Part 4 in a series: Medicaid/Medical Assistance). Excerpt from...more

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Tax Law – May 24, 2012

Narrowed by: Insurance