News & Analysis as of

Regulatory Requirements Employer Liability Issues Internal Revenue Service

Pullman & Comley - Labor, Employment and...

Federal Court Decision Reshapes ACA Enforcement by HHS and IRS

The recent federal district court decision in Faulk Company, Inc. v. Xavier Becerra, et al., No. 24-cv-00609-P (N.D. Tex. 2025) significantly alters the primary mechanism used by the U.S. Department of Health and Human...more

Bass, Berry & Sims PLC

IRS Guidance Regarding ACA Employer Information Reporting Requirements

Bass, Berry & Sims PLC on

As announced in our previous HR Law Talk blog post, the Paperwork Burden Reduction Act (PBRA) made important changes to employers’ responsibilities to furnish information to employees under the Affordable Care Act (ACA). As...more

Verrill

Student Loans and Code Section 127 Educational Assistance Programs: A Reminder from the IRS, FAQs, and a Sample Plan Document

Verrill on

On August 28, the IRS issued IR-2024-227, reminding employers of the following key aspects of educational assistance programs under Internal Revenue Code Section 127: -They can be used to help reimburse the costs of or...more

Bradley Arant Boult Cummings LLP

Inflation Reduction Act Prevailing Wage and Apprenticeship Compliance: Treasury and IRS Issue Final Rule

On June 18, 2024, Treasury and the IRS released the final rule for compliance with the prevailing wage and apprenticeship requirements (PWA requirements) pursuant to the Inflation Reduction Act of 2022 (IRA). This final rule...more

Bradley Arant Boult Cummings LLP

Spring Cleaning: Is Your “Employment House” in Order?

Spring is here (for most of us we hope) with warmer weather, fresh flowers, yard work and outdoor activities. Now is also a good time to ensure your “employment house” is in order. Here are some items for your employment...more

Keating Muething & Klekamp PLL

Benefits Monthly Minute - November 2023

The November Monthly Minute digs into the new proposed LTPT regulations, 2024 benefit limits, and the NBA health plan fraud verdict. Indigestion from Turkey and Stuffing or the IRS’ Proposed LTPT Regulations? ...more

Burr & Forman

With Limited IRS Extension, Plan Sponsors Should Review Their 403(b) Plan Documents

Burr & Forman on

Generally, a 403(b) plan is a retirement planning program whereby a public school or tax-exempt 501(c)(3) organization (including churches) makes contributions for their employees (and certain ministers) to specific types of...more

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