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1. Guidance issued on application of Windsor to retirement plans   WebExclusive

BY Alistair M. Nevius, J.D.
Administrators of qualified retirement plans must recognize the same-sex spouses of legally married participants as of June 26, 2013, under guidance issued by the IRS but will not be required to amend their plans to retroactively recognize participants’ legal same-sex marriages before that date (Notice 2014-19).The Supreme Court, in Windsor, 133 S.

2. Plan administrators can assume certain rollovers are valid   WebExclusive

BY Sally P. Schreiber, J.D.
In Rev. Rul. 2014-9, the IRS ruled that a plan administrator for a plan that is qualified under Sec. 401(a) may reasonably conclude in the situations described in the ruling that a potential rollover contribution is valid under Regs. Sec. 1.401(a)(31)-1, Q&A-14(b)(2), which governs the treatment of a plan that accepts an invalid rollover contribution.

3. How to calculate employer health care responsibilities   WebExclusive

BY Ken Tysiac
In compliance with new health care employer responsibility regulations, two halves indeed equal a whole for employers when they determine their number of full-time employees.To determine whether a business is subject to the employer mandate penalty under the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, the business must determine the number of its full-time employees, which includes its full-time equivalent employees (FTEs).

4. Simplified employer health care coverage reporting announced   WebExclusive

BY Sally P. Schreiber, J.D.
On Wednesday, the IRS released final regulations to implement simplified reporting requirements under the Patient Protection and Affordable Care Act, P.L. 111-148, which requires employers to report health care coverage information under Secs. 6055 and 6056 starting in 2015 (T.D. 9660 and T.D. 9661). Also Wednesday, the Department of Health and Human Services (HHS) released several PPACA-related standards, including an additional two-year grandfathering period for certain health plans in the small group and individual health insurance markets that do not meet the act’s minimum coverage requirements.

5. IRS announces additional one-year delay in health coverage penalty for midsize employers   WebExclusive

BY Alistair M. Nevius, J.D.
The IRS announced on Monday that it is delaying the so-called shared-responsibility requirement under Sec. 4980H for employers who have 50 to 99 full-time equivalent employees in 2014 (T.D. 9655). These employers will now have until 2016 to offer health care coverage to their employees or be subject to the shared-responsibility payments.

6. Seven ways for small businesses to rein in health care costs   WebExclusive

BY Ken Tysiac
Editor's note: On Feb. 10, the IRS delayed the penalty for employers with 50 to 99 full-time equivalent employees. Click here for details.New health care regulations in the United States have small business leaders bracing for increased costs and eager to save where they can.Although it was delayed a year, the employer mandate in the Patient Protection and Affordable Care Act (PPACA), P.L.

7. Notice answers many post-Windsor questions on cafeteria plans, FSAs   WebExclusive

BY Sally P. Schreiber, J.D.
The IRS continues to consider the effects of the Supreme Court’s Windsor decision on federal tax law, and its most recent guidance deals with elections and reimbursements for cafeteria plans, health savings accounts (HSAs), and health, adoption, and dependent care flexible spending arrangements (FSAs) (Notice 2014-1). Windsor, 133 S.

8. Health coverage information-reporting guidance issued  

BY Alistair M. Nevius, J.D.
The IRS issued two related proposed regulation projects on health care coverage reporting requirements under the Patient Protection and Affordable Care Act, P.L. 111-148. One set of proposed regulations gives guidance to providers of minimum essential health coverage that are subject to the information-reporting requirements of Sec. 6055 (REG-132455-11).

9. Proposed rules issued for small employer health insurance premium credit  

BY Sally P. Schreiber, J.D.
The IRS issued proposed regulations governing the Sec. 45R credit for small employers that offer health insurance coverage for employees (REG-113792-13). The proposed rules incorporate the provisions of Notices 2010-44 and 2010-82, modified to reflect the statutory changes starting in 2014, notably, a higher credit amount, the fact that employers must obtain the insurance coverage through an exchange, and a two-year limit on taking the credit.Sec.

10. Orthodontist sues to reinstate employer mandate in health care law   WebExclusive

BY Sally P. Schreiber, J.D.
While many large employers welcomed the IRS’s recent delay of the so-called employer mandate, requiring them to provide health coverage for their employees, an orthodontics practice in Florida filed suit on Tuesday to force the federal government to reinstate the original effective date of the Sec. 4980H shared-responsibility penalty that was passed as part of the Patient Protection and Affordable Care Act (PPACA), P.L.
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