[Official Guidance]
Text of IRS Announcement 2011-14: Breast Pumps and Lactation Supplies Are Medical Expenses (PDF)
"[B]reast pumps and supplies that assist lactation are medical care under [Code section] 213(d) of the Internal Revenue Code because, like obstetric care, they are for the purpose of affecting a structure or function of the body of the lactating woman. Therefore, if the remaining requirements of section 213(a) are met (for example, the taxpayer's total medical expenses exceed 7.5 percent of adjusted gross income), expenses paid for breast pumps and supplies that assist lactation are deductible medical expenses. Amounts reimbursed for these expenses under flexible spending arrangements, Archer medical savings accounts, health reimbursement arrangements, or health savings accounts are not income to the taxpayer."
(U.S. Internal Revenue Service)
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[Guidance Overview]
Health Care Coverage for Adult Children Raises Tax Issues
"[U]ntil California conforms to federal tax law, California employers are in the unenviable position of including the value of coverage for adult children who do not meet tax dependent status in the employee's income for state tax purposes but not federal tax purposes."
(Reish & Reicher)
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Don't Forget to Amend Your Cafeteria Plans
"Cafeteria plans with health flexible spending accounts may need to be amended to address [new limitations and] any such amendments must be adopted no later than June 30, 2011."
(Reish & Reicher)
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Getting Public Employees More Active in Their Health
"While wellness and preventative programs' success may be hard to measure so far, it is fair to say that any push -- be it tied to an incentive or disincentive -- is a push in the direction of cost containment and healthier employees."
(Governing)
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[Opinion]
Health Care Reform and the Supreme Court: It's All in the Timing
"The longer the wait before the case hits the court docket, the better the chances are that any of the justices - but most importantly in terms of the eventual verdict, the five thought to be the working conservative majority - might leave the bench."
(The Wall Street Journal)
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Benefits in General; Executive Compensation
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Federal Employees: Pension COLAs and Pay Adjustments Since 1969 (PDF)
"Federal retirement and disability benefits are indexed to price increases as measured by the Consumer Price Index for Urban Wage Earners and Clerical Workers . . ., whereas pay adjustments for civilian federal workers are indexed to wage and salary increases in the private sector, as measured by the Employment Cost Index . . . ."
(U.S. Congressional Research Service)
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Florida Cities Face Underfunded Retirement Benefits
"The worst offenders -- Bradenton, Hollywood, Hialeah, Miami, Cape Coral and Titusville -- owe retirees between one and four times in health care benefits than the money they now spend on their total budgets."
(St. Petersburg Times)
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Work Flexibility vs. Stimulating Work
"How important is having job flexibility for family needs vs. having challenging, stimulating work? It is a kind of trade-off faced by countless jugglers . . . ."
(The Wall Street Journal)
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Press Releases
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