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Year-End Spending and Tax Deal Affects Health Retirement and Fringe Benefit Plans
Groom Law Group Link to more items from this source
[Guidance Overview]
Dec. 23, 2015
"The key provisions of H.R. 2029 affecting health, retirement and fringe benefit plans [include]: [1] High cost employer-sponsored health coverage excise tax.... [2] Health insurer fee moratorium.... [3] Medical device tax moratorium.... [3] Mass transit and parking benefits.... [4] Governmental accident or health benefits.... [5] Charitable distributions from IRAs.... [6] Rollovers to simple IRAs.... [7] Church plans.... [8] Foreign investment in real property tax act (FIRPTA).... [9] Airline employee IRA rollovers.... [9] Public safety officers."

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