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Amy A. Ciepluch quoted in article “HSA and FSA Strategies to Avoid the ‘Cadillac Tax’”

SHRM Online

Below is an excerpt:

The IRS has not yet released final regulations on the implementation of the tax. As a result, some employers and industry and trade groups are still hoping to have contributions to HSAs and similar accounts excluded from Cadillac tax calculations. However, legal experts say there is little hope of that happening unless Congress revises the Affordable Care Act itself to modify, or even repeal, the controversial tax.

“The IRS has a lot of leeway when issuing guidance and regulations and how to interpret various statutes,” said Amy Ciepluch, a partner at law firm Quarles & Brady in Milwaukee. “But this is actually written into the statute, which means the IRS generally does not have the authority to issue guidance that carves out those amounts” from Cadillac tax calculations.