Anti-Assignment Provisions and Providers

in Court Cases, Health Benefits

Beginning last year, there has been a rash of court decisions giving ERISA participant and/or beneficiary status to providers based on assignments executed by participants at the point of service.  The most recent case was issued last week from the United States District Court for the Eastern District of Pennsylvania.  In the case, HOWARD BLOOM, D.C. and WEATHER VANE CHIROPRACTIC, P.C. v. INDEPENDENCE BLUE CROSS, the District Court once again granted ERISA participant status to the...Continue Reading

IRS Proposes Change to Section 83(b) Election Requirements

in Executive Compensation, Tax Issues

The IRS has issued proposed regulations to eliminate the requirement that a taxpayer include a copy of a Code Section 83(b) election with his or her income tax return for the year of the election. This was done to facilitate e-filings of tax returns that were previously unavailable to taxpayers who made Section 83(b) elections because of the requirement to submit a copy of the election with the return. A taxpayer will still be required to mail a copy of the Section 83(b) election to the IRS...Continue Reading

State Income Tax Imputation for Same Sex Spouses

in Court Cases, Tax Issues

Since the Supreme Court allowed same sex marriage in all fifty states, employers have been busy turning off state income tax imputation for health benefits for those states that previously had not allowed same sex marriage. However, that only affects the period from and after June 26, 2015. Many employers have wondered what they should do with state income tax imputation that occurred January 1, 2015 through June 25, 2015.

To date, only two states have issued definitive guidance on that...Continue Reading