The Affordable Care Act (the “Act”) contains many tax provisions that are in effect and more that will be implemented during the next...

IRS has issued detailed guidance on the small employer health insurance credit created by the Affordable Care Act. The guidance provides...

The Department of Health and Human Services (HHS) has issued a notice on a new recordkeeping system in support of the Early Retiree...

Under the Affordable Care Act, employment-based plans that offer health benefits to early retirees and their spouses, surviving spouses...

CongresshaspassedandthePresidenthassignedanextensionoftheCOBRApremiumassistance provided under the American Recovery and Reinvestment Act...

Effective for2010, a new federal tax credit for contributions to employee health coverage will be available for eligible small employers....