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Self-Certification Internal Revenue Code (IRC)

McDermott Will & Emery

IRS Issues Reminder That Claims Under Health and Dependent Care FSAS Must Be Substantiated

McDermott Will & Emery on

In a recently issued Chief Counsel Advice memorandum, the Internal Revenue Service (IRS) reminded sponsors of health and dependent care flexible spending arrangements (FSAs) of their obligation to properly substantiate claims...more

Fisher Phillips

IRS Addresses Lingering Employer Questions Regarding COBRA Premium Assistance and Corresponding Tax Credits under the American...

Fisher Phillips on

The American Rescue Plan Act (ARPA) provides for 100% premium assistance to certain qualified beneficiaries for continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) for periods of...more

Snell & Wilmer

IRS Issues Updated Tax Notice for Qualified Retirement Plan Distributions

Snell & Wilmer on

The Internal Revenue Service (“IRS”) recently released guidance that contains two updated safe harbor notices that retirement plans may use to satisfy the requirements of the Internal Revenue Code (the “Code”) to provide an...more

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