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Exemptions Expatriates

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China and Spain Signed Bilateral Social Security Agreement

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Seyfarth Synopsis: Bilateral social security agreements between countries play an important role in facilitating the cross-border movement of employees, as they reduce exposure to the simultaneous application of the relevant...more

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Issue 100: Agencies Propose ACA Regulations on Expatriate Plans and Excepted Benefits

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This is the one-hundredth issue in our health care reform series of alerts for employers on selected topics in health care reform. (Our general summary of health care reform and other issues in this series can be accessed by...more

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

IRS Notice 2015-43 Addresses Expatriate Health Coverage

New guidance from the Internal Revenue Service (IRS) leaves in place the limited Affordable Care Act (ACA) exemptions set out in the Expatriate Health Coverage Clarification Act of 2014 (EHCCA). IRS Notice 2015-43 (Notice)...more

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