With Affordable Care Act (the “ACA”) compliance efforts in full swing, the agencies charged with enforcing the law have been

On April 23, the Internal Revenue Service released Rev. Proc. 2014-30, which provides the following 2015 inflation-adjusted limits applicable to

Following the U.S. Supreme Court’s decision that the Defense of Marriage Act’s (“DOMA”) restriction on marriage to opposite-sex spouses for

BRIAN GILMORE, November 2013 — Plan sponsors and participants have reason to rejoice. The IRS has relaxed Code section 125’s

On November 8, 2013, the Departments of Labor, Health and Human Services (HHS) and the Treasury (the “Departments”) issued Final

The Supreme Court yet again has the opportunity to opine on whether the terms of an employee benefit plan are

On September 5, 2013, the Internal Revenue Service (“IRS”) issued two sets of proposed regulations (Proposed Regulations Sections 1.6055-1 and

On July 9, 2013, the Internal Revenue Service issued Notice 2013-45 (“Notice”), which provides for transition relief until 2015 from

On May 29, 2013, the Departments of Treasury, Labor and Health and Human Services (the “Departments”), released final regulations on

On May 8, the Department of Labor (DOL) issued Technical Release 2013-02 providing guidance on the model Patient Protection and

The Internal Revenue Service (“IRS”) recently issued a series of final and proposed regulations relating to the health insurance premium

On March 19, 2012, the Departments of Labor, Treasury, and Health and Human Services (the “Departments”) issued proposed rules implementing

On February 22, 2013, the Centers for Medicare & Medicaid Services (“CMS”) released final regulations on health insurance market reforms

On March 11, 2013, the Department of Health and Human Services (“HHS”) published final regulations on the transitional reinsurance fee

On January 25, 2013, the Department of Health and Human Services (“HHS”) issued a major overhaul of the HIPAA rules