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Results (230 articles found)


  1. 2009 Cost-of-Living Adjustments for Transportation Benefits, Adoption Assistance, and More
    From the October 16, 2008 EBIA Weekly
    The IRS has released the 2009 cost-of-living adjustments (COLAs) for a wide variety of tax benefit limits, including qualified transportation fringe benefit limits, adoption assistance limits, various limits relevant to dependent care assistance programs (DCAPs), and limits for ...
    [Rev. Proc. 2008-66 (Oct. 16, 2008)]
  2. Adoptions Act Narrows the Definition of Qualifying Child Under Code Section 152
    From the October 09, 2008 EBIA Weekly
    President Bush has signed into law legislation that includes a provision limiting who can be considered a “qualifying child” under the definition of dependent in Code Section 152. (Under Code Section 152, a person is considered a dependent ...
    [Fostering Connections to Success and Increasing Adoptions Act of 2008, Pub. L. No. 110-351 (Oct. 7, 2008)]
  3. CMS Provides Additional MSP Mandatory Reporting Guidance on Website
    From the September 25, 2008 EBIA Weekly
    Beginning January 1, 2009, insurers or TPAs of group health plans (and plan administrators or fiduciaries of self-insured and self-administered group health plans) will be required to gather and report information from plan sponsors and plan participants to ...
    [Mandatory Insurer Reporting Overview (Sept. 23, 2008)]
  4. 2008-2009 Priority Guidance Plan Includes Guidance for Cafeteria and Health Plans
    From the September 25, 2008 EBIA Weekly
    The Department of the Treasury and the IRS have issued their 2008-2009 Priority Guidance Plan, which lists regulations and other guidance that are under development. This year’s plan includes several significant items affecting cafeteria and health plans, ...
    [Office of Tax Policy and IRS 2008-2009 Priority Guidance Plan (Sept. 10, 2008)]
  5. Treasury and Small Business Administration Launch New HSA Website for Small Businesses and Their Employees
    From the September 18, 2008 EBIA Weekly
    The Treasury Department and the federal Small Business Administration (SBA) have announced a new SBA website that provides small business owners and their employees with information about health savings accounts (HSAs). And the White House has simultaneously issued a fact ...
    [Small Business Administration Health Savings Accounts Website]
  6. EEOC Staff Members Provide Informal Views on Benefit-Related Issues
    From the September 11, 2008 EBIA Weekly
    The Joint Committee on Employee Benefits (JCEB) of the American Bar Association has posted a report on the May 8, 2008 Q&A session between JCEB representatives and EEOC staff members. Highlights include the following informal, nonbinding remarks about ...
    [ABA Joint Committee on Employee Benefits, Meeting with EEOC Staff (May 8, 2008)]
  7. Proposed DOL Regulations Would Implement PPA Investment Advice Exemption; Proposed PTE Would Significantly Expand Relief
    From the August 28, 2008 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 ...
    [Preamble and Prop. DOL Reg. Secs. 2550.408g-1 and 2550.408g-2, 73 Fed. Reg. 49895 (Aug. 22, 2008); Proposed Class Exemption for the Provision of Investment Advice to Participants and Beneficiaries of Self-Directed Individual Account Plans and IRAs, 73 Fed. Reg. 49924 (Aug. 22, 2008)]
  8. IRS Issues Additional Guidance on Health and Fringe Benefit Exclusions for Children of Divorced or Separated Parents
    From the August 21, 2008 EBIA Weekly
    An IRS revenue procedure explains that, under certain circumstances, children whose parents are divorced, separated, or living apart will be treated as dependents of both parents for purposes of certain Code provisions regarding health coverage and fringe benefits, whether or ...
    [Rev. Proc. 2008-48 (Aug. 18, 2008)]
  9. DOL Staff Members Provide Informal Views on Welfare Plan Topics
    From the July 31, 2008 EBIA Weekly
    The Joint Committee on Employee Benefits (JCEB) of the American Bar Association has posted a report on the May 7, 2008 Q&A session between JCEB representatives and DOL staff members. Highlights include the following unofficial, nonbinding comments about ...
    [ABA Joint Committee on Employee Benefits, Meeting With Department of Labor Staff (May 7, 2008)]
  10. IRS Proposes Regulations on HSA Comparability and Excise Tax Reporting
    From the July 24, 2008 EBIA Weekly
    The IRS has issued proposed regulations on the HSA comparability rules, and on reporting and paying excise taxes under the Code’s provisions regarding COBRA, HIPAA portability, mental health parity, minimum hospital stays for newborns and mothers, Archer MSA ...
    [Prop. Treas. Reg. Secs. 54.4980B-2, 54.4980D-1, 54.4980E-1, 54.4980G-1, 54.4980G-3, 54.4980G-4, 54.4980G-6, and 54.4980G-7, 73 Fed. Reg. 40793 (July 16, 2008)]

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