New Obligations to Self-Report Excise Taxes for Group Health Plan Failures
Joseph Lazzarotti, Bruce Schwartz and Raymond Turner - Jackson Lewis LLP
January 25, 2010
Until now, no mandate or procedure has existed for employers to self-report
excise taxes due under the Internal Revenue Code for violations of the
duties imposed by COBRA, HIPAA and other laws relating to group health
plans. The IRS has seldom assessed these excise taxes on audit.
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