EBIA Weekly Archives - CDHC
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Results (299 articles found)
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- DOL Issues New Proposed Regulations on Investment Advice, Without Class Exemption
- From the March 04, 2010 EBIA Weekly
- The DOL has proposed regulations intended to implement the statutory prohibited transaction exemption for “eligible investment advice arrangements” added by the Pension Protection Act of 2006 (PPA). Under the statutory exemption, certain transactions associated with providing investment advice ...
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- Value of Nondependent Domestic Partner's Retiree Coverage Is Taxable to Employee
- From the February 25, 2010 EBIA Weekly
- This private letter ruling addresses the tax treatment of contributions required to pre-fund retiree health coverage under a union-negotiated health plan. The contributions for each employee consisted of (1) mandatory (i.e., nonelective) pre-tax contributions made during ...
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- IRS Discusses Deductibility of Monthly Fee Paid to Alzheimer's Medical Facility
- From the February 18, 2010 EBIA Weekly
- This IRS information letter responds to an inquiry about the deductibility of a monthly fee paid to an Alzheimer’s medical facility. The letter explains that the entire cost of medical care, meals, and lodging furnished in an institution ...
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- Tax Court Holds That Sex Reassignment Surgery Expenses Were for Medical Carey
- From the February 11, 2010 EBIA Weekly
- After being diagnosed with a condition known as gender identity disorder (GID), the taxpayer in this case, based on the recommendation of medical care providers, received feminizing hormone therapy, began living as a female, and had sex reassignment surgery. She ...
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- IRS Releases 2010 Versions of Forms 1099-SA And 5498-SA For HSA, Archer MSA, and Medicare Advantage MSA Trustees and Custodians
- From the February 11, 2010 EBIA Weekly
- The IRS has released Forms 5498-SA and 1099-SA for the 2010 tax year, along with their combined instructions. Trustees and custodians of HSAs, Archer MSAs, and Medicare Advantage MSAs must use Form 5498 to report contributions to (and ...
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- IRS Issues New Form 8928 on Excise Taxes for Failures to Comply With HSA Comparability, COBRA, HIPAA, and Other Group Health Plan Mandates
- From the February 04, 2010 EBIA Weekly
- The IRS has released the final version of Form 8928, a new reporting form provided for in IRS excise tax regulations finalized in September 2009. (See our Checkpoint Newsstand article.) Here are some highlights: Violations Triggering Excise Taxes. The Instructions ...
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- First Circuit Affirms That Expenses of Fathering Children Through Unrelated Egg Donor and Gestational Carriers Aren't Medical Care
- From the January 21, 2010 EBIA Weekly
- At issue in this case was whether a taxpayer could deduct expenses incurred to father two children using in vitro fertilization (IVF) of an anonymous donor’s eggs with his sperm and transfer of the embryos to unrelated gestational ...
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- Updated Mandatory Reporting User Guide Clarifies and Eases HRA Reporting Requirements, Among Other Changes
- From the January 14, 2010 EBIA Weekly
- CMS has again updated its Medicare Secondary Payer (MSP) Mandatory Reporting User Guide for group health plans. The revised version includes guidance on reporting for HRAs, as well as other topics of interest to “responsible reporting entities” (RREs), ...
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- May our company's HRA reimburse qualifying medical care expenses incurred by HRA participants' domestic partners?
- From the December 17, 2009 EBIA Weekly
- QUESTION: Our company maintains a health reimbursement arrangement (HRA) for eligible employees. Several HRA participants have domestic partners. May we provide HRA coverage to these domestic partners? ANSWER: Yes, for domestic partners who are participants’ tax dependents. (For domestic ...
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- IRS Releases 2009 Versions of HSA Reporting Form 8889 and Publication 969
- From the December 17, 2009 EBIA Weekly
- The IRS has released the 2009 versions of Form 8889 (Health Savings Accounts (HSAs)) and its Instructions, as well as Publication 969 (Health Savings Accounts and Other Tax-Favored Health Plans). Form 8889 and Instructions. HSA holders (and beneficiaries of ...
