News & Analysis as of

Cafeteria Plans U.S. Treasury Internal Revenue Service

Faegre Drinker Biddle & Reath LLP

Changes to a Family Member’s Exchange Subsidy Eligibility

Under Internal Revenue Code (Code) Section 36B, individuals are eligible for an exchange subsidy (or premium tax credit) if their employer has not offered them affordable coverage that provides minimum value. The IRS recently...more

Proskauer - Employee Benefits & Executive...

Notice 2022-41: IRS Expands Mid-Year Cafeteria Plan Change Opportunities to Address “Family Glitch”

On October 11, 2022, the IRS and the Treasury Department released final regulations relating to premium tax credit eligibility for families, along with companion cafeteria plan guidance in Notice 2022-41. The final...more

McDermott Will & Emery

Weekly IRS Roundup October 10 – October 14, 2022

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of October 10, 2022 – October 14, 2022...more

McDermott Will & Emery

Weekly IRS Roundup February 15 – February 19, 2021

McDermott Will & Emery on

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of February 15, 2021 – February 19, 2021. Additionally, for continuing updates on the tax impact of...more

Verrill

Consolidated Appropriations Act of 2021 Includes Flexible Spending Account Relief

Verrill on

The Consolidated Appropriations Act of 2021 (the “Act”) was signed into law on December 27, 2020. Buried within its 5,593 pages is some welcome flexibility relating to 2020 and 2021 health care and dependent care Flexible...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act—Countdown to Compliance for Employers, Week 14: IRS Notice 2014-55 Gets the Employer Shared Responsibility...

The Treasury Department and the IRS had a busy week issuing no less than five Affordable Care Act guidance items, consisting of...more

Eversheds Sutherland (US) LLP

Legal Alert: DOL and Treasury Update 2013-2014 Regulatory Agendas for Employee Benefits

On November 26, 2013, the U.S. Department of Labor (DOL) updated its Semi-Annual Regulatory Agenda. This publication takes the form of a Federal Register notice to comply with certain administrative requirements. The DOL’s...more

Epstein Becker & Green

Latest Post-Windsor Guidance from IRS Addresses Issues for Cafeteria Plans, Flexible Spending Accounts, and Health Savings...

Epstein Becker & Green on

In its latest addition to guidance concerning the effects of the U.S. Supreme Court's decision in United States v. Windsor, the Internal Revenue Service ("IRS") has issued Notice 2014-1 to address certain issues relating to...more

Proskauer Rose LLP

IRS Changes Health FSA "Use-or-Lose" Rule; Clarifies Transition Relief for 2013-14

Proskauer Rose LLP on

On October 31, 2013, the Internal Revenue Service (IRS) released Notice 2013-71 (Notice), which modifies the "use or lose" rule for health flexible spending accounts (health FSAs) to allow a $500 annual carryover of unused...more

McCarter & English, LLP

IRS Modifies Health FSA "Use or Lose" Rule

McCarter & English, LLP on

On October 31, the IRS issued Notice 2013-71, modifying the long-standing “use or lose” rule for health flexible spending arrangements (FSAs). Under the new rule, employers may permit health FSA participants to carry over up...more

Bradley Arant Boult Cummings LLP

IRS Announces New Health FSA Carryover and 2014 Benefit Plan Limits

The U.S. Treasury Department and the Internal Revenue Service (IRS) have announced updated guidance permitting carryover of up to $500 of unused health flexible spending account (FSA) balances at the end of a plan year....more

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