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Results (244 articles found)


  1. DOL Issues Final Investment Advice Regulations That Include Prohibited Transaction Class Exemption
    From the January 22, 2009 EBIA Weekly
    The DOL has issued final regulations that implement the statutory prohibited transaction exemption for “eligible investment advice arrangements” added by the Pension Protection Act of 2006 (PPA) and include a prohibited transaction class exemption (PTE) that expands the ...
    [Investment Advice—Participants and Beneficiaries, DOL Reg. Secs. 2550.408g-1 and 2550.408g-2, 74 Fed. Reg. 3822 (Jan. 21, 2009)]
  2. White House Asks Agencies to Delay Publication, Effective Dates of Regulations Pending Review
    From the January 22, 2009 EBIA Weekly
    On Inauguration Day, President Obama’s Chief of Staff issued a memorandum to executive department agencies and heads, advising them of the President’s plan for managing the Federal regulatory process so as to give his appointees and ...
    [Memorandum for the Heads of Executive Departments and Agencies, 74 Fed. Reg. 4435 (Jan. 26, 2009)]
  3. CMS Updates Group Health Plan User Guide for MSP Mandatory Reporting
    From the January 08, 2009 EBIA Weekly
    CMS has updated the User Guide for group health plans on its Medicare Secondary Payer (MSP) mandatory reporting website. Like the earlier version of the guide (see our article at http://www.ebia.com/WeeklyArchives/GHPM/Statutes/19561 (Premium Access ...
    [MMSEA Section 111 MSP Mandatory Reporting GHP User Guide, Version 2.0 (Dec. 17, 2008)]
  4. IRS Releases 2008 Version of Publication 969 on HSAs, HRAs, Health FSAs, and MSAs
    From the January 08, 2009 EBIA Weekly
    The IRS has released an updated version of Publication 969 (Health Savings Accounts and Other Tax-Favored Health Plans) for use in preparing 2008 tax returns. This publication summarizes information about HSAs, HRAs, health FSAs, Archer MSAs, and Medicare Advantage ...
    [IRS Publication 969 (Health Savings Accounts and Other Tax-Favored Health Plans (for 2008 Tax Returns))]
  5. 2008 Version of Form 8889 Released for Use by HSA Account Holders
    From the January 08, 2009 EBIA Weekly
    The IRS has released the 2008 versions of Form 8889 (Health Savings Accounts (HSAs)) and its Instructions. HSA account holders (and beneficiaries of deceased account holders) must attach Form 8889 to their Form 1040s to report HSA activity. Reportable items ...
    [IRS Form 8889 (Health Savings Accounts (HSAs)) and Instructions (2008)]
  6. Worker, Retiree, and Employer Recovery Act of 2008 Waives RMDs for 2009 and Includes Anticipated PPA Technical Corrections
    From the December 23, 2008 EBIA Weekly
    On December 23, 2008, the President signed into law the Worker, Retiree, and Employer Recovery Act of 2008 (the Recovery Act). The Recovery Act waives required minimum distributions (RMDs) for 2009 and includes technical corrections to the Pension Protection Act ...
    [Worker, Retiree, and Employer Recovery Act of 2008, H.R. 7327]
  7. IRS Releases 2009 Version of Publication 15-B (Employer's Tax Guide to Fringe Benefits)
    From the December 23, 2008 EBIA Weekly
    The IRS has released the 2009 version of Publication 15-B (Employer’s Tax Guide to Fringe Benefits), which contains information for employers on the employment tax treatment of various fringe benefits, including accident and health coverage, adoption assistance, ...
    [IRS Publication 15-B (Employer's Tax Guide to Fringe Benefits)]
  8. IRS Issues 2008 Version of Publication 502 (Medical and Dental Expenses)
    From the December 18, 2008 EBIA Weekly
    The IRS has released the new version of Publication 502 (Pub. 502), which describes what medical expenses are deductible by taxpayers on their 2008 federal income tax returns. (Under Code Section 213(a), a taxpayer may claim a deduction for ...
    [IRS Publication 502 (Medical and Dental Expenses (for 2008 Tax Returns))]
  9. IRS Addresses Timing of Employer's Deduction for Benefit Payments Under Self-Insured Medical Plans
    From the December 18, 2008 EBIA Weekly
    The IRS has released a Technical Advice Memorandum (TAM) that addresses the timing of an employer’s tax deduction for self-insured medical plan payments to providers that are made more than 2-1/2 months after the end ...
    [IRS Technical Advice Memorandum 200846021 (July 23, 2008)]
  10. Nondependent Domestic Partner's Health Benefits Are Tax-Free If Retiree Was Taxed on Value of Partner's Coverage
    From the December 11, 2008 EBIA Weekly
    In this private letter ruling, the IRS analyzed the tax treatment of health benefits provided for the domestic partners of retired union members who did not qualify as tax dependents. Benefits were paid under a trust that funded a collectively ...
    [Priv. Ltr. Rul. 200846011 (Aug. 8, 2008)]

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