EBIA Weekly Newsletter

IRS Considers Tax Consequences of Offering Discount Program to Non-Employees


   April 13, 2017

Field Attorney Advice Memorandum 20171202F (Jan. 13, 2017) Available at https://www.irs.gov/pub/irs-lafa/20171202f.pdf The IRS has released a heavily redacted Field Attorney Advice Memorandum that considers the tax consequences of a program that offers discounts to both employees and non-employees. The program allows employees to designate a specified number of individuals to receive a percentage … Read More


Ninth Circuit: Participants’ Assignments of Benefits Did Not Authorize Providers’ ERISA Suits


   April 13, 2017

DB Healthcare, LLC v. Blue Cross Blue Shield of Ariz., Inc., 2017 WL 1075050 (9th Cir. 2017) Available at http://cdn.ca9.uscourts.gov/datastore/opinions/2017/03/22/14-16518.pdf The Ninth Circuit has affirmed dismissal of two consolidated cases brought by health care providers seeking payment for medical services pursuant to assignments from patients who were ERISA plan participants. In each case, … Read More


IRS Letter Addresses How Actual Payment Date for Required Minimum Distributions (RMDs) Is Determined


   April 13, 2017

IRS Information Letter 2016-0072 (Sept. 22, 2016) Available at https://www.irs.gov/pub/irs-wd/16-0072.pdf The IRS has released an information letter addressing how the actual payment date for required minimum distributions (RMDs) should be determined. As the letter explains, the tax rules governing RMDs by retirement plans (including 401(k) plans) set deadlines for the payment of each … Read More


What Are the Rules for 401(k) Make-Up Elective Deferrals Under USERRA?


   April 13, 2017

QUESTION: We have several employees who recently returned to their jobs after being on military leave. In addition to making elective deferrals for the current year to our 401(k) plan, some are asking how they can make additional deferrals for the time they were on leave. Can you review for us the USERRA rules for … Read More