News & Analysis as of

Health Reimbursement Account Internal Revenue Service Healthcare

Foley & Lardner LLP

IRS Clarifies Ability to Reimburse Certain Programs Under HSAs, FSAs and HRAs

Foley & Lardner LLP on

On March 17, 2023, the Internal Revenue Service (IRS) released updated guidance on whether certain costs related to substance abuse programs, exercise programs, wellness and general health qualify as medical expenses under...more

Burr & Forman

What the HRA is going on with HRAs?

Burr & Forman on

On June 13, the Departments of Labor, Treasury and Health and Human Services jointly released final regulations dealing with health reimbursement accounts (“HRAs”). These regulations fulfill the Trump administration’s...more

Mintz - Employment Viewpoints

Agencies Issue Final Regulations Expanding Access to Health Reimbursement Arrangements

On June 13, 2019, the Department of Health and Human Services (HHS), the Department of Labor (DOL), the Department of the Treasury (Treasury Department) and the Internal Revenue Service (IRS) (collectively, the “Departments”)...more

Ballard Spahr LLP

Health Care Reform in Transition While Congress Deliberates

Ballard Spahr LLP on

Changes are imminent for the Affordable Care Act and a range of other laws and regulations affecting the health care industry. Ballard Spahr attorneys established a Health Care Reform Initiative in 2008 to monitor and analyze...more

Ballard Spahr LLP

Reporting for ACA Mandates: Final Forms and Additional Guidance

Ballard Spahr LLP on

The IRS has finalized the 2015 forms and instructions for reporting under the individual and employer mandates and issued additional guidance on these new reporting requirements. The following forms are now available...more

Franczek P.C.

Employee Benefits Alert - August 2015

Franczek P.C. on

Retirement Plans - IRS Issues Guidance on Benefit Suspension Voting under MPRA - As we have written in prior alerts, the Multiemployer Pension Reform Act of 2014 (MPRA) permits trustees of financially troubled...more

Levenfeld Pearlstein, LLC

The IRS Says (Again) That Certain Employer Payment Plans Won’t Fly

The IRS recently issued two new Q&As to underscore that arrangements allowing employers to reimburse employees on a pre-tax basis for premiums used to purchase individual health coverage, either inside or outside of a public...more

King & Spalding

IRS Notice 2013-54 Guidance Clarifying Impact of Affordable Care Act on HRAs, Health FSAs, and Employer Payment Plans

King & Spalding on

Notice 2013-54 (the "Notice") provides guidance clarifying the impact of certain market reform provisions of the Affordable Care Act ("ACA") on health reimbursement arrangements ("HRAs") and other group health plans under...more

Proskauer - Employee Benefits & Executive...

The ERISA Litigation Newsletter; November 2013

In This Issue: - Labor and Employment and ERISA Class Actions After Wal-Mart and Comcast — Practice Points for Defendants (Part I – Commonality)* - Agencies Release Guidance on HRAs, FSAs, and Employer Payment...more

Stinson - Benefits Notes Blog

More About HRAs And Some About EAPs

I blogged recently about IRS and Department of Labor (DOL) guidance restricting the ability of employers to subsidize individual health insurance premiums for their employees after December 31, 2013. That IRS and DOL guidance...more

Stinson - Benefits Notes Blog

No More Pre-Tax Premiums For Individual Insurance Policies?

Over the years we have seen some employers, particularly small employers, choose to provide health coverage to their employees by paying all or part of the premium for individual insurance policies that the employees have...more

Perkins Coie

The Affordable Care Act Creates Compliance Challenges For HRAs And Other Arrangements

Perkins Coie on

On September 13, 2013 the U.S. Department of the Treasury (IRS), the U.S. Department of Health and Human Services (HHS), and the U.S. Department of Labor (DOL), collectively referred to herein as the Departments, coordinated...more

Franczek P.C.

Monthly Benefits Update - September 2013

Franczek P.C. on

Health & Welfare Plans - Health Care Reform: FAQ Part XVI Addresses Insurance Exchange Notice and 90-Day Waiting Period Requirement. The Treasury, the Department of Labor and the Department of Health and Human...more

Proskauer - Employee Benefits & Executive...

Agencies Release Guidance on HRAs, FSAs, and Employer Payment Plans

On Friday, September 13, 2013, the IRS released Notice 2013-54 and the DOL issued Technical Release 2013-03 in substantially identical form. This guidance, which is generally effective January 1, 2014, provides much needed...more

Mintz - Employment, Labor & Benefits...

Labor and Treasury/IRS Opine on Integrated and Non-Integrated HRAs, Medical FSAs, and EAPs

On September 13, 2013, the Department of Labor and the Treasury Department/IRS (the “Departments”) issued coordinated guidance on a handful of items relating to the implementation of the Affordable Care Act (the “Act”),...more

Eversheds Sutherland (US) LLP

Guidance on Applying PPACA Market Reforms to HRAs, Health FSAs, and Other Health Care Arrangements

On September 13, the U.S. Department of Labor (DOL) and the Internal Revenue Service (IRS) issued new guidance1 relating to the applicability of the Patient Protection and Affordable Care Act (PPACA) to certain kinds of...more

Snell & Wilmer

Navigating Health Care Reform: Health Care Reform’s New Research Fees: What Employers Need to Know

Snell & Wilmer on

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

Davis Wright Tremaine LLP

Self-Insured and Insured Medical Plans, Including Stand-Alone Retiree Plans and HRAs, Are Subject to $1 Fee per Covered...

The IRS recently issued a proposed regulation explaining a new fee imposed by the Patient Protection and Affordable Care Act (PPACA). For calendar year plans, the fee begins this calendar year and remains in effect through...more

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