W-2

Don’t Get Screwed by Your Spouse on Tax Day

by Aaron Kase | Lawyers.com on 4/15/2013

Tax day is Apr. 15, as many consumers making last-minute trips to the post office are already painfully aware. What some people might not realize is that tax day may be the day that they get screwed over financially by their...more

Money And Trinkets Provided For Wellness

by Aimee Dreiss, Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 4/10/2013

More and more employers and insurance companies are providing incentives and rewards to employees and their covered dependents to encourage participation in wellness programs—programs designed to improve an individual’s...more

IRS Releases 2013 General Instructions For Forms W-2 And W-3

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 3/27/2013

As previously reported on XpertHR, the 2013 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements, were released by the Internal Revenue Service (IRS) earlier this month without the...more

Tax Law Blog: Does the IRS Have Your 2009 Refund?

by Jana M. Luttenegger | Davis Brown Law Firm on 3/19/2013

The IRS estimates 984,000 taxpayers who did not file a federal income tax return in 2009 have a tax refund waiting for them. Of those, approximately 9,800 are Iowans with combined refunds of almost $8,000. If you think you...more

IRS Issues 2013 Forms W-2 And W-3

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 3/14/2013

The Internal Revenue Service (IRS) has issued the 2013 Form W-2, Wage and Tax Statement, and Form W-3, Transmittal of Wage and Tax Statements. Please continue to check XpertHR daily for the anticipated IRS release of the 2013...more

IRS Updates Rules And Specifications For Substitute Forms W-2 And W-3

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 2/26/2013

The Internal Revenue Service (IRS) has released +Revenue Procedure 2013-18 (+2013-8 I.R.B. 503, superseding Revenue Procedure 2011-62, 2011-52 I.R.B. 1032, dated December 27, 2011 (reprinted as Publication 1141, Revised...more

Are “Working Interviews” Legal?

by Michael Kelsheimer | Looper Reed & McGraw, P.C. on 2/25/2013

One of my dental practice clients called this week to inquire about an idea they heard of recently called a “working interview.” The idea is to have an hygienist come in for a couple of days to find out whether they are good...more

Employer Compliance in 2013 under the Affordable Care Act

by J. S. Christie, Andrew Elbon, B. David Joffe, Jack Levy, Gordon Earle Nichols, Laura Schiele Robinson, Jay Turner | Bradley Arant Boult Cummings LLP on 2/20/2013

Having survived the election and a Supreme Court challenge (for the most part), the Affordable Care Act (ACA) is here to stay. Employers should evaluate the requirements under ACA that apply to their group health plans for...more

IRS Issues Proposed Regulations for Employer-Shared Responsibility under ACA

by Baker, Donelson, Bearman, Caldwell &... on 2/18/2013

On December 28, 2012, the IRS issued proposed regulations with respect to employer-shared responsibility regarding health coverage under the Affordable Care Act of 2010 (ACA). Employers are permitted to rely on these proposed...more

The Affordable Care Act’s “Play Or Pay” Mandate: How It Works

by H. Vicky Chen, Margret Warrick Truax | Perkins Coie on 2/13/2013

The Affordable Care Act added the so-called “Play or Pay” mandate or “Employer Shared Responsibility” provisions to the Internal Revenue Code (the Code). Starting in 2014, certain employers may be subject to a penalty tax,...more

IRS Provides Administrative Guidance On Excludable Transportation Benefit Limits, Retroactively Increased As Of January 1, 2012

by Randall I. Cherkas, Michael Kadlec, Andrew J. Rudolph | Pepper Hamilton LLP on 1/25/2013

On January 16, 2013, the Internal Revenue Service (IRS) issued Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit benefits. Under Section 132(f) of the Internal Revenue Code...more

Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits

by Maureen O'Brien, Ruth Wimer | McDermott Will & Emery on 1/23/2013

On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass benefits. The American Taxpayer Relief Act retroactively...more

IRS Guidance on Retroactive Increase in Qualified Transportation Benefits

by Ropes & Gray LLP on 1/21/2013

The IRS has released guidance to address employers’ questions about the retroactive increase in the monthly income exclusion for certain transportation benefits enacted as part of the American Taxpayer Relief Act of 2012 on...more

IRS Guidance to Implement Retroactive Increase in 2012 Mass Transit Benefit Limits—January 31 Deadline

by Vicki M. Nielsen | Ogletree, Deakins, Nash, Smoak & Stewart,... on 1/18/2013

On January 16 the Internal Revenue Service (IRS) issued guidance on the application of the retroactive increase in excludible transit benefits, as enacted under the American Taxpayer Relief Act of 2012 (ATRA). IRS Notice...more

Take 5: Views You Can Use - January 2013

by Greta Ravitsky | Epstein Becker & Green, P.C. on 1/17/2013

In this issue: - Assess the Workforce - Choose Whether to "Pay" or to "Play" - Evaluate Existing Wellness Programs and/or Implement New Wellness Programs to Enhance Employees' Health Profiles and to Avoid or Minimize...more

IRS Issues Proposed Regulations on Affordable Care Act's "Play or Pay" Requirements – What Employers Need to Know

by Douglas Schwartz | Nossaman LLP on 1/15/2013

Starting in 2014, "large" employers (essentially, those with 50 or more "full-time" employees) must offer minimum health insurance coverage to full-time employees or face hefty penalties. These provisions (a.k.a "shared...more

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 1/9/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Remember To Report The Value Of Health Coverage On Employees’ 2012 Form W-2s

by Jewelie Grape | Leonard, Street and Deinard - Employee... on 1/2/2013

The Patient Protection and Affordable Care Act requires employers who issue 250 or more W-2s in a year to report the aggregate cost of coverage under an employer-sponsored group health plan in Box 12 of each employee’s Form...more

2013 and 2014 under the Affordable Care Act

by Sherman & Howard L.L.C. on 12/21/2012

With the close of 2012 approaching fast, employers should consider the following checklist of items as the nation moves ahead with compliance with the Affordable Care Act. Effective in 2013: The following list...more

Group Health Plans: Year-End Action Items, Upcoming Changes, New Guidance

by Andy R. Anderson | Morgan Lewis on 12/21/2012

As 2012 closes, group health plan sponsors turn their attention to completing 2012 tasks, implementing upcoming 2013 changes, and preparing for the full impact of ACA in 2014. As 2012 draws to an end, employers pass...more

Legal Alert: Untangling Healthcare Reform Form W-2 Reporting Requirements for PEOs

by Gordon M. Berger, Scott V. Wagner | FordHarrison on 12/3/2012

With the re-election of President Obama and the Supreme Court's recent decision upholding portions of the Affordable Care Act (the "ACA"), health care reform is here to stay for the foreseeable future. Though limited...more

What Every Employer Should Know About the Affordable Care Act (ACA)

by Thomas Barker, Robert A. Fisher | Foley Hoag LLP on 11/13/2012

After months of uncertainty, the U.S. Supreme Court upheld the federal healthcare reform law known as the Affordable Care Act (ACA). What does this landmark law mean for employers now and in the near and distant future?...more

What Employers Need to Know for 2012 and 2013 Under the Patient Protection and Affordable Care Act

by McDermott Will & Emery on 10/29/2012

With the end of 2012 quickly approaching, and for 2013 planning purposes, this newsletter provides a high-level list of the important changes to be aware of under the Patient Protection and Affordable Care Act and the...more

Benefits Update, No. 3, August 2012: Timeline Of Health Insurance Reform

by Fisher & Phillips LLP on 8/8/2012

As everyone knows, the Patient Protection and Affordable Care Act was upheld in a somewhat surprising Supreme Court decision last month. (For a recap of the decision see our Legal Alert on the case). Set out below is a...more

Navigating Health Care Reform: W-2 Reporting of Employer-Sponsored Group Health Coverage

by Snell & Wilmer L.L.P. on 7/27/2012

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move...more

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