Michael Cohn

The IRS has issued a notice, regulations and other guidance related to the ACA, including information on getting a hardship exemption from the individual mandate for health insurance coverage.

The Internal Revenue Service needs to go to greater lengths to safeguard taxpayer information on health insurance exchanges, according to a new government report.

The Internal Revenue Service said that the sequestration process could have an impact on the amount that certain small tax-exempt employers receive on the refundable portion of the Small Business Health Care Tax Credit.

The Internal Revenue Service has issued a new one-page publication with information about exemptions to the health coverage requirements of the Affordable Care Act.

The IRS has issued guidance on how the IRS and the Treasury Department will administer the definition of a “covered entity” for purposes of the health insurance fee under the Affordable Care Act.

Employers say the Affordable Care Act is driving the costs of their medical plans higher, according to a new survey by accounting firm Cherry Bekaert’s benefits consulting unit.

Commentary: In today’s ubiquitous social media environment, employers face tremendous risks when utilizing social media as part of the hiring process. Even the most stringent recruitment process can become infiltrated with discriminatory practices, whether it’s intentional or not. Human resources professionals continue to struggle with this.

The IRS has issued final regulations clarifying tax credits for small employers offering coverage to their employees through the SHOP exchange.

Only a little over half of small businesses understand and are prepared for the changes required by the Affordable Care Act, according to a new survey.

A new study shows that people in the workplace have a greater sense of urgency around improving their finances, with 23% reporting high or overwhelming financial stress in 2013 compared to 18% in 2012.

Some locations of the Planet Fitness health club chain have begun charging some of their members a portion of the indoor tanning services tax mandated by the Affordable Care Act, whether or not they use the tanning services.

Changes in the implementation of the Affordable Care Act could pose a challenge for the Internal Revenue Service's customer service, according to a new government report.

The plaintiffs who lost a recent lawsuit trying to prevent the federal government from providing tax credits to purchase health insurance on federal exchanges have filed for an expedited appeal in the case.

A federal district court judge has ruled in favor of the federal government in a lawsuit that claimed the Internal Revenue Service did not have the authority under the Affordable Care Act to write rules providing tax credits to individuals purchasing health insurance on the health insurance exchange set up by the federal government.

The guidance in Notice 2013-74 relates to the expansion of such rollovers under the American Taxpayer Relief Act of 2012, which settled the expiring tax breaks as part of the fiscal cliff deal around the New Year.

The Internal Revenue Service has issued guidance on the application of rules in the Tax Code relating to health savings accounts and flexible spending accounts to same-sex couples in the aftermath of the Supreme Court’s landmark decision earlier this year striking down the Defense of Marriage Act.

The survey found that two out of three Millennials expect to retire by the age of 65, although nearly 70% have not started planning or saving for retirement.

The Fidelity Investments findings show that average balances in small business retirement savings plans increased 20% since 2007, and jumped an average of 64% over 2008 when balances were generally at their lowest point.

The Internal Revenue Service releases a long-awaited set of rules for correcting employee retirement plans that fail to meet the requirements of the Tax Code.

A plan sponsor may use the Voluntary Correction Program to correct a failure to timely adopt a written 403(b) plan; plan sponsors should mail their submissions to the IRS Service Center in Covington, Ky.