Searching Content indexed under Tax Authorities by Debra Hoffman ordered by Published Date Descending.
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Guidance On Section 162(m) Modifications—A Not So Benevolent Grandfather And Details About Covered Employees Are Uncovered
Long-awaited guidance on Section 162(m) of the Internal Revenue Code (the "Code"), has finally arrived.
United States
11 Sep 2018
Listening And Learning—IRS Delays Reporting And Employer Shared Responsibility Requirements
Mark Mazur, Assistant Secretary for Tax Policy at the Department of the Treasury, recently issued an unofficial blog post stating that businesses had raised concerns about the complexity of the health care.
United States
18 Jul 2013
IRS Issues Revised Guidance on Form W-2 Reporting Requirements for Costs of Employer Group Health Coverage
The Patient Protection and Affordable Care Act of 2010 (PPACA) requires employers to report the aggregate cost of "applicable employersponsored group health care coverage" (referred to herein as "Reportable Coverage") on employees’ Forms W-2 in Box 12 using code DD.
United States
25 Jan 2012
US IRS Delays Compliance with Nondiscrimination Rules for Insured Group Health Plans
The Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the "Act") provides that nondiscrimination rules similar to those imposed on self-insured group health plans are to apply to "insured" group health plans.
United States
6 Jan 2011
Employers Subject to Harsh Penalties if Insured Group Health Plan Favors Highly Paid Employees
Notice 2010-63 (the "Notice"), released by the US Internal Revenue Service on September 20, 2010, addresses the application of nondiscrimination requirements to "insured" group health plans as provided by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act (the "Act").
United States
2 Nov 2010
FBAR: Deadline Approaches, Issues Remain for Employee Plans
The US Internal Revenue Service and the Financial Crimes Enforcement Network ("FinCen") of the Department of Treasury issued guidance in February 2010 with respect to the "Report of Foreign Bank and Financial Accounts."
United States
2 Jun 2010
ISOs and ESPPs: IRS Issues Final Regulations Regarding Information Return and Information Statement Requirements
On November 17, 2009, the Internal Revenue Service (IRS) published Final Regulations (the Regulations) under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code).
United States
11 Jan 2010
Effect of Severance Arrangements on the Performance-Based Compensation Exception to the $1 Million Deduction Limit
US Internal Revenue Service (IRS) Revenue Ruling 2008-13 (the "Ruling"), describes an incentive compensation arrangement that was generally intended to provide payment only if certain performance goals were attained, but also provided for payment by reason of an executive’s involuntary termination of employment (which included termination by the company without cause and termination by the executive for good reason) or by reason of retirement, in each case without regard to satisfaction of the p
United States
12 Nov 2009
Guidance Issued on the New COBRA Subsidy Rules
The American Recovery and Reinvestment Act of 2009 (commonly being referred to as the Stimulus Bill) included new rules relating to continuation of health coverage, including rules relating to premium subsidies and special coverage elections. These rules were summarized in our February 20, 2009, Client Update, "2009 Economic Stimulus Package Provides for COBRA Subsidies IMMEDIATE ACTION REQUIRED."
United States
23 Mar 2009
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