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IRS Releases Memo on 2-percent Shareholders’ Health Coverage Deductions

The Internal Revenue Service (IRS) released a memorandum to confirm that a person who is a 2-percent shareholder (through Internal Revenue Code §318’s attribution […]

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IRS Releases Information Letter on Returning HSA Contributions to an Employer

Generally, a person’s interest in a Health Savings Account (HSA) is nonforfeitable. However, in the past, the Internal Revenue Service’s Notice 2008-59 described limited circumstances […]

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IRS Releases 2019 Inflation-Adjusted Limits

The Internal Revenue Service (IRS) released its inflation-adjusted limits for various benefits. For example, the maximum contribution limit to health flexible spending arrangements (FSAs) […]

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IRS Releases Indexed PCORI Fee

The Patient Protection and Affordable Care Act (ACA) imposes a fee on insurers of certain fully insured plans and plan sponsors of certain self-funded […]

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Top 5 Blogs of 2018

As 2018 wraps up and we move into 2019, we wanted to recap some of the most popular posts we shared this year. In […]

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IRS Releases Final Forms and Instructions for 2018 ACA Reporting

The Internal Revenue Service (IRS) released instructions for both the Forms 1094-B and 1095-B and the Forms 1094-C and 1095-C and Forms 1094-B, 1095-B,1094-C, and 1095-C. […]

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IRS Issues Updated Employers Tax Guide to Fringe Benefits

Recently the Internal Revenue Service (IRS) issued its 2018 Publication 15-B, which informs employers about employment tax treatment of fringe benefits.

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IRS Updates Guidance on Play-or-Pay Penalty Assessments

Beginning in 2015, to comply with the Patient Protection and Affordable Care Act (ACA), “large” employers must offer their full-time employees health coverage, or […]

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