EBIA Weekly Newsletter

Morrissey v. United States, 871 F.3d 1260, 120 AFTR 2d 2017-5852 (11th Cir. 2017) Available at http://media.ca11.uscourts.gov/opinions/pub/files/201710685.pdf The taxpayer in this case claimed a medical care expense deduction on his federal tax return for the costs of in vitro fertilization (IVF) involving an egg donor and a gestational surrogate who were … Read More

QUESTION: We offer a health FSA under our cafeteria plan and have employees who may take USERRA leaves of absence for periods of uniformed service. Do USERRA’s health plan continuation and reinstatement provisions apply to health FSAs? ANSWER: USERRA’s continuation and reinstatement rights for employees absent from work for service in the uniformed services apply … Read More

If you work with employee benefits, you know how quickly things have been changing and how challenging compliance can be. EBIA’s Benefits Compliance Library keeps you up-to-date on the legal requirements, with practical tips, checklists, and sample documents that make your job easier. Here are some of the most recent enhancements you’ll find in our … Read More

Form 5498-SA (HSA, Archer MSA, or Medicare Advantage MSA Information) (2018); Form 1099-SA (Distributions From an HSA, Archer MSA, or Medicare Advantage MSA) (2018); Instructions for Forms 1099-SA and 5498-SA (2018) Form 5498-SA Form 1099-SA Form 1099-SA and 5498-SA Instructions The IRS has … Read More

IRS Information Letter 2017-0022 (July 31, 2017) Available at https://www.irs.gov/pub/irs-wd/17-0022.pdf The IRS has released an information letter explaining the circumstances under which a covered spouse is entitled to an extended COBRA coverage period due to the covered employee’s Medicare entitlement prior to termination of employment. (As noted in the letter, Medicare … Read More

Rev. Proc. 2017-58 (Oct. 19, 2017); IRS News Release IR-2017-178 (Oct. 19, 2017) Rev. Proc. 2017-58 News Release The IRS has released the 2018 cost-of-living adjustments (COLAs) for a wide variety of tax-related limits, including limits relating to health FSAs, qualified transportation fringe benefits, qualified small employer … Read More