EBIA Weekly Archives - Cafeteria Plans - Statutes

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Results (369 articles found)


  1. 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)]
  2. 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)]
  3. 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)]
  4. CMS Posts Mandatory Reporting Guidance on Website
    From the August 14, 2008 EBIA Weekly
    At the end of last year, Congress enacted Section 111 of the Medicare, Medicaid, and SCHIP Extension Act of 2007 (MMSEA), which added new mandatory reporting requirements for group health plans. Effective January 1, 2009, insurers or TPAs of group ...
    [Mandatory Insurer Reporting Overview (Aug. 1, 2008)]
  5. IRS and Treasury Officials Provide Informal Views on Health Benefits, Wellness Incentives, and More
    From the July 10, 2008 EBIA Weekly
    The Joint Committee on Employee Benefits (JCEB) of the American Bar Association has posted a report on the May 2008 question-and-answer session between JCEB representatives and IRS and Treasury officials. Highlights include the following informal, nonbinding comments about ...
    [ABA Joint Committee on Employee Benefits, Meeting With IRS and Treasury Officials (May 8-10, 2008)]
  6. IRS Issues Final Regulations on Tax Exemption for Children Whose Parents Are Divorced, Separated, or Living Apart
    From the July 03, 2008 EBIA Weekly
    The IRS has issued final regulations regarding when parents who are divorced, separated, or living apart are entitled to claim a child as a dependent. The final regulations, which apply to taxable years beginning after July 2, 2008, reflect changes ...
    [Treas. Reg. Sec. 1.152-4, 73 Fed. Reg. 37797 (July 2, 2008)]
  7. IRS Announces Mid-Year Increase in Mileage Rates for Transportation to Obtain Medical Care and Moving Expenses
    From the June 26, 2008 EBIA Weekly
    Due to recent gasoline price increases, the IRS has announced an eight-cent mid-year increase in the standard mileage rate for calculating the cost of using an automobile to obtain medical care. (Such use may be deductible under Code ...
    [IRS Announcement 2008-63 (June 24, 2008)]
  8. President Signs Heroes Earnings Assistance and Relief Tax Act of 2008
    From the June 19, 2008 EBIA Weekly
    We recently reported that Congress had passed the Heroes Earnings Assistance and Relief Tax Act of 2008 (Heroes Act or HEART Act), which contains changes to the Code that may affect benefits for members of the military and their families ...
    [Heroes Earnings Assistance and Relief Tax Act of 2008, Pub. L. No. 110-245 (June 17, 2008)]
  9. New Legislation Enhances 401(k) Benefits for Military Personnel, Allows Qualified Reservist Distributions From Health FSAs, and Extends MHPA
    From the May 29, 2008 EBIA Weekly
    On May 22, 2008, Congress passed the Heroes Earnings Assistance and Relief Tax Act of 2008 (Heroes Act or HEART Act), which President Bush is expected to sign into law. Among the Act’s provisions are a variety of ...
    [Heroes Earnings Assistance and Relief Tax Act of 2008, H.R. 6081]
  10. Proposed Regulation on TRICARE Incentive Prohibition Addresses Treatment of Cafeteria Plans
    From the April 03, 2008 EBIA Weekly
    The Department of Defense (DoD) has issued a proposed regulation regarding the TRICARE incentive prohibition which prohibits employers from offering financial or other benefits to TRICARE beneficiaries as incentives not to enroll (or to terminate enrollment) in employer-sponsored health ...
    [TRICARE; Relationship Between the TRICARE Program and Employer-Sponsored Group Health Plans, 32 CFR Part 199, 73 Fed. Reg. 16612 (Mar. 28, 2008)]

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