Final Regulations under Section 36B of the Internal Revenue Code -
On October 11, 2022, the Internal Revenue Service (IRS) issued Final Regulations under Code Section 36B relating to eligibility for the Affordable Care...more
What is the PCORI Fee? The Affordable Care Act created a non-profit corporation, the Patient-Centered Outcomes Research Institute (“PCORI”), to conduct research to help individuals, providers, and policymakers make better...more
On November 22, 2021, the Internal Revenue Service (IRS) published proposed regulations that codify, among other things, an automatic extension of the deadline for furnishing IRS Forms 1095-C to employees. IRS Forms 1095-C...more
On May 10, 2021, the IRS issued Notice 2021-26, which provides guidance regarding the taxation of dependent care assistance benefits provided through a Code Section 125 cafeteria plan, available in tax years ending in 2021...more
This post summarizes the health and welfare benefit plan-related deadline extensions described in IRS Notice 2020-23 issued April 9, 2020 and the DOL and Treasury Joint Notice issued April 28, 2020 (the “Joint Notice”).
IRS...more
5/13/2020
/ COBRA ,
Coronavirus/COVID-19 ,
Deadlines ,
Department of Labor (DOL) ,
Employee Benefits ,
Employer Group Health Plans ,
Form 5500 ,
Health and Welfare Plans ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Internal Revenue Code (IRC) ,
IRS