Affordable Care Act, IRS | JD Supra Law News

IRS, Treasury Department Issue Proposed Rules Governing Minimum Value, Affordability, and Wellness Programs

by Alden J. Bianchi | Mintz Levin - Employment, Labor & Benefits on 5/17/2013

A key policy goal of the Patient Protection and Affordable Care Act (the “Act”) is the expansion of health insurance coverage to all Americans. The concepts of “minimum value” and its correlate “actuarial value” speak to the...more

Raising the Stakes of Worker Misclassification Yet Again

by Morgan Lewis on 5/16/2013

New requirements under the Patient Protection and Affordable Care Act are set to intensify state and federal governments' crackdown on worker misclassification....more

IRS Releases Guidance on Wellness Programs and “Affordability” under the Employer Mandate

by Stacy H. Barrow, Lynda Noggle, Austen Townsend | Proskauer - ERISA Practice Center on 5/13/2013

On May 3, 2013, the IRS released proposed regulations on certain provisions relating to the federal premium tax credits that eligible individuals will use to purchase subsidized health insurance coverage from public exchanges...more

An Overview of the IRS’s Proposed Rule on Community Health Needs Assessments

by Judy Mayer | Cozen O'Connor on 5/13/2013

On April 5, 2013, the Internal Revenue Service (IRS) officially issued proposed regulations addressing the requirement under Section 501(r)(3) of the Internal Revenue Code (Code) that tax-exempt hospitals conduct community...more

The ERISA Litigation Newsletter - May 2013

by Justin Alex, Anthony Cacace, Doughlas Dahl, Lisa Berkowitz Herrnson, Jacklina Len, James R. Napoli, Brian S. Neulander, Myron Rumeld, Neal Schelberg | Proskauer Rose LLP on 5/13/2013

This month our articles focus on the availability of damages in complex ERISA class actions and withdrawal liability actions. Jackie Len first provides Proskauer's perspective on the implications for ERISA litigation arising...more

IRS Proposes Regulations Regarding Community Health Needs Assessments for Charitable Hospitals

by Steven Smith, Mark A. Stanley | Ober|Kaler on 5/10/2013

The IRS has released its proposed regulations [PDF] detailing the requirements for conducting and reporting Community Health Needs Assessments (CHNAs) under section 501(r)(3) of the Internal Revenue Code, which were...more

Health Care Reform Update -- May 6, 2013

by Joseph P. Hammang, Alexander Hecht, Abby Matousek, Jeremy Rabinovitz | Mintz Levin - Health Law on 5/8/2013

In This Issue: Implementation of the Affordable Care Act; Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and Mark-Ups Scheduled....more

Health Care Reform Implementation Update - May 6, 2013

by Mark Alderman | Cozen O'Connor on 5/7/2013

Last week the Centers for Medicare & Medicaid Services (CMS) issued new proposed regulations on FY 2014 payment updates and regulatory policy changes for inpatient and long term care hospitals, skilled nursing facilitates,...more

IRS Proposes Regulations on $500,000 Deduction Limit for Compensation Provided by Health Insurance Providers

by Kerry Halpern, John D. Martini, Ryan Meadows, Rachel Cutler Shim | Reed Smith on 4/29/2013

On April 1, 2013, the Internal Revenue Service (“IRS”) published proposed regulations clarifying the $500,000 deduction limit for compensation provided by certain health insurance providers, which is contained in section...more

IRS Releases Community Health Needs Assessment and Other Guidance for Charitable Hospitals

by William Culbertson | BakerHostetler on 4/25/2013

On April 3, the U.S. Treasury Department released proposed regulations that provide guidance on the community health needs assessment (CHNA) requirements for charitable hospitals under § 501(r)(3) of the Internal Revenue...more

IRS Issues Proposed Regulations on the New Community Health Needs Assessments Required for Charitable Hospitals

by Judd Harwood, Evelyn McKinney | Bradley Arant Boult Cummings LLP on 4/25/2013

On April 5, 2013, the Internal Revenue Service published proposed regulations (Proposed Regulations) in the Federal Register that provide guidance to charitable hospital organizations on the community health needs assessment...more

IRS Issues Proposed Regulations Addressing Community Health Needs Assessment

by Baker, Donelson, Bearman, Caldwell &... on 4/19/2013

Earlier this month, the Internal Revenue Service (IRS) released proposed regulations addressing various requirements imposed upon charitable hospitals qualifying under Section 501(c)(3) of the Internal Revenue Code (Code). In...more

Health Care Reform Update -- April 15, 2013

by Joseph P. Hammang, Alexander Hecht, Tom Koutsoumpas, Jeremy Rabinovitz, Robert C. Skinner | Mintz Levin - Health Law on 4/16/2013

In This Issue: Leading the News; Implementation of the Affordable Care Act (ACA); Other HHS and Federal Regulatory Initiatives; Other Congressional and State Initiatives; Other Health Care News; and Hearings and...more

Proposed IRS Regulations Address Community Health Needs Assessment for Tax-Exempt Hospitals

by Mary Mullany, Timothy Mulliner | Ballard Spahr LLP on 4/11/2013

The IRS has recently proposed regulations affecting tax-exempt hospitals that provide guidance and comfort about the consequences of failing to meet the community health needs assessment (CHNA) requirement. ...more

Monthly Benefits Update - March 2013

by Daniel R. Salemi | Franczek Radelet P.C. on 4/1/2013

Health Care Reform: Agencies Issue Proposed Regulations on 90-Day Waiting Period Limitation - On March 21, the IRS, DOL, and Department of Health and Human Services issued proposed regulations on the 90-day waiting...more

U.S. Healthcare Reform, Foreign Employers, And Employers Of Foreign Workers

by Steven Witt | Fisher & Phillips LLP on 3/28/2013

Since the landmark 2012 U.S. Supreme Court decision in NFIB v. Sebelius, largely upholding President Obama’s Patient Protection and Affordable Care Act (the “ACA”), the U.S. government has been moving full-steam ahead on...more

2013 Form 941 And Instructions Include New Line For Additional Medicare Tax

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 3/26/2013

The IRS has released the 2013 Form 941, Employer's Quarterly Federal Tax Return, along with the instructions. Other than a few editorial changes, the only major change to the form is a new line 5d, Taxable wages and tips...more

Religious Institutions Update: March 2013

by Nathan A. Adams IV, Laura Atherstone | Holland & Knight LLP on 3/21/2013

In this Issue: - Key Cases - Court Upholds Permitting, Licensing and Zoning Regulation of Spiritual Counselors - Non-Liturgical Navy Chaplains Denied Injunctive Relief for Statistical Imbalance in...more

New Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed

by Jessica Carter, David Glaser, Meridith Bogart Krell, Bernard O'Hare, Bruce Wolff | Patterson Belknap Webb & Tyler LLP on 3/20/2013

In This Alert: - A. What Is The Employer Shared Responsibility Penalty? - What Is The “Failure To Offer Coverage Penalty”? - How Is The “Failure To Offer Coverage Penalty” Calculated? - What Is...more

Recent Developments and Trends for Exempt Organizations

by Ropes & Gray LLP on 3/18/2013

2012 was a busy year for the IRS with respect to tax-exempt organizations and 2013 promises more of the same. While the effects of the budget sequester on the IRS regulation writers and auditors is uncertain, we anticipate...more

Legal Alert: IRS Proposes Rules on Health Insurer Fee

by Dennis Allen, Ellen Dunn, Thomas A. Gick, Jeffrey Mace, Michael Miles, M. Kristan Rizzolo, Linda Sciuto, Vanessa Scott, W. Mark Smith, William Walderman, Carol Weiser, P. Bruce Wright | Sutherland Asbill & Brennan LLP on 3/14/2013

The Internal Revenue Service (IRS) has released proposed regulations on the health insurer fee under section 9010 of the Patient Protection and Affordable Care Act (PPACA). The regulations, which were published in the Federal...more

Proposed And Final Rules Released Regarding The ACA's Individual Mandate

by Terry Brooks, Fred Entin, Ryan McAteer, Aaron Perry | Polsinelli on 2/28/2013

In This Issue: - Minimum Essential Coverage ..HHS Proposed Rule - Shared Responsibility Payments and Exemptions ..HHS Proposed Rule ..IRS Proposed Rule ..IRS Final Rule - Essential Health Benefits ...more

Who is an employee and who is an independent contractor under the employer mandate provisions of the Affordable Care Act...

by Michael Newman | Barger & Wolen on 2/27/2013

As we have written in this space in the past, whether a worker is an employee or an independent contractor can have many consequences. The classification can determine whether the principal is liable for the negligent acts...more

Affordable Care Act: Preparing for 2014

by Steve Gerlach | Bernstein Shur on 2/26/2013

President Obama’s re-election confirmed that the Affordable Care Act will continue to be rolled out, and that its “pay-or-play” rules will become effective on January 1, 2014. These provisions require public and private...more

Penalties and Measuring Periods for Large Employers - How to Assess Potential Liability under the Affordable Care Act

by Deborah Grace, Cynthia Moore | Dickinson Wright on 2/18/2013

Under the Affordable Care Act (“ACA”), a large employer is subject to penalties if it fails to offer to full-time employees and their dependents health coverage or if the coverage that it offers is not affordable or does not...more

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Patient Protection and Affordable Care Act (PPACA) › Internal Revenue Service