MARY E. POWELL and JENNIFER TRUONG, May 2016 — Health Savings Accounts (“HSA”) are an increasingly popular savings arrangement that allows enrollees to pay for certain out-of-pocket medical expenses on a tax-favored basis. Although there are many rules that govern HSA eligibility and contribution limits, one way an individual loses eligibility to contribute is if […]
Mary E. Powell
MARY POWELL and ERIC SCHILLINGER, August 2015 — On August 7, 2015, the IRS issued new draft forms and instructions to be used by certain health-coverage providers and employers who are required by the Patient Protection and Affordable Care Act (the “ACA”) to report health coverage offered and provided in the prior calendar year on […]
MARY POWELL and ERIC SCHILLINGER, August 2015 — Beginning this year in 2015, the Patient Protection and Affordable Care Act’s Employer Shared Responsibility Provisions under Internal Revenue Code (“Code”) Section 4980H (often referred to as the “Employer Mandate” or the “Pay-or-Play Rules”) took effect, requiring an “applicable large employer” to either offer certain health coverage […]
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