EBIA Weekly Archives - CDHC - Statutes

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Results (244 articles found)


  1. IRS and Treasury Officials Provide Informal Views on DCAP Elections, HRA Forfeitures, and Other Issues
    From the July 17, 2007 EBIA Weekly
    The Joint Committee on Employee Benefits (JCEB) of the American Bar Association has posted a report on the May 2007 Q&A session between JCEB representatives and officials from the IRS and Treasury Department. Highlights include the following informal, ...
    [ABA Joint Committee on Employee Benefits, Meeting With IRS and Treasury Officials (May 2007)]
  2. Retiree Health Benefits Funded by Automatic Contributions of Unused Sick and Vacation Leave Are Not Taxable
    From the June 28, 2007 EBIA Weekly
    In this private letter ruling, the IRS reviewed an employer’s retiree health care policy, under which retiree health benefits were automatically provided to management employees who met certain eligibility requirements. When an eligible employee retired, the employer contributed ...
    [Priv. Ltr. Rul. 200709007 (Sept. 14, 2006)]
  3. Employees Are Taxed When Given Choice Between Retiree Health Benefits and Cash Under Early Retirement Incentive Plan
    From the June 21, 2007 EBIA Weekly
    In this private letter ruling, the IRS reviewed a public school district’s early retirement incentive plan, under which eligible employees who elected early retirement during a window period were given a choice between two options: (1) retiree health ...
    [Priv. Ltr. Rul. 200724008 (Mar. 2, 2007)]
  4. IRS Proposed Regulations Address HSAs Not Established by December 31 and Accelerated Employer Contributions
    From the May 31, 2007 EBIA Weekly
    The IRS has issued proposed regulations, which will appear in tomorrow’s Federal Register, providing guidance on how employers can make comparable contributions to their employees’ HSAs in two specific situations: (1) when an employee has not established ...
    [Prop. Treas. Reg. Sec. 54.4980G-4, 72 Fed. Reg. 30501 (June 1, 2007)]
  5. IRS Announces 2007 List of Approved Nonbank Trustees and Custodians for HSAs and Other Tax-Exempt Trusts
    From the May 17, 2007 EBIA Weekly
    An entity that is not a bank or an insurance company may not serve as a trustee or custodian of an HSA (or certain other tax-exempt trusts) unless the entity has received IRS approval to do so. (Individuals may ...
    [IRS Announcement 2007-47 (May 12, 2007)]
  6. IRS Announces HSA Inflation-Adjusted Figures for 2008
    From the May 17, 2007 EBIA Weekly
    The IRS has released the cost-of-living adjustments for various HSA amounts for calendar year 2008: The 2008 annual HSA contribution limit for individuals with self-only HDHP coverage is $2,900 (up $50 from 2007). The 2008 annual ...
    [Rev. Proc. 2007-36 (May 12, 2007)]
  7. IRS Issues Proposed Regulations on Tax Exemption for Children Whose Parents Are Divorced, Separated, or Living Apart
    From the May 03, 2007 EBIA Weekly
    The IRS has issued proposed regulations regarding when parents who are divorced, separated, or living apart are entitled to claim a child as a dependent. The proposed regulations, which would apply to taxable years beginning after the date they are ...
    [Prop. Treas. Reg. Sec. 1.152-4, 72 Fed. Reg. 24192 (May 2, 2007)]
  8. IRS Releases TRHCA-Updated 2007 Reporting Form and Instructions for HSA and Archer MSA Trustees and Custodians
    From the April 26, 2007 EBIA Weekly
    The IRS has released a revised version of Form 5498-SA for the 2007 tax year, and a revised version of the Instructions for Forms 5498-SA and 1099-SA, to reflect new HSA contributions permitted by the Tax Relief ...
    [Form 5498-SA (HSA, Archer MSA, or Medicare Advantage MSA Information) (2007); Instructions for Forms 1099-SA and 5498-SA (Revised March 2007)]
  9. IRS Announces That 2005 and 2006 Are Not Cutoff Years for Archer MSA Program
    From the April 19, 2007 EBIA Weekly
    Archer MSAs are tax-favored medical savings accounts that can be created by certain self-employed individuals and employees of small employers covered under qualifying high-deductible health plans. The Archer MSA “pilot” program was most recently extended ...
    [IRS Announcement 2007-44 (Apr. 17, 2007)]
  10. IRS Releases Publication 970 (for 2006) on Tax Benefits for Education
    From the March 29, 2007 EBIA Weekly
    The IRS has released an updated version of Publication 970 (Tax Benefits for Education) for use in preparing 2006 tax returns. This publication provides information about various federal tax benefits that may be available to individuals who are saving for ...
    [IRS Publication 970 (Tax Benefits for Education (for 2006 Tax Returns))]

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