Excise Tax Reporting for Group Health Plans (IRS Form 8928) | Practical Law

Excise Tax Reporting for Group Health Plans (IRS Form 8928) | Practical Law

A Practice Note addressing compliance with group health plan excise tax provisions under the Internal Revenue Code, including related self-reporting rules involving IRS Form 8928. Among other topics, this resource addresses which plan compliance requirements, if violated, are subject to excise tax reporting, when Forms 8928 must be filed, and how excise tax penalty amounts are calculated.

Excise Tax Reporting for Group Health Plans (IRS Form 8928)

Practical Law Practice Note w-020-6478 (Approx. 25 pages)

Excise Tax Reporting for Group Health Plans (IRS Form 8928)

by Practical Law Employee Benefits & Executive Compensation
A Practice Note addressing compliance with group health plan excise tax provisions under the Internal Revenue Code, including related self-reporting rules involving IRS Form 8928. Among other topics, this resource addresses which plan compliance requirements, if violated, are subject to excise tax reporting, when Forms 8928 must be filed, and how excise tax penalty amounts are calculated.