Elizabeth Dold is quoted in the article, “Amending Existing Regs Would Place Insurance Companies That Administer Certain Insurance Arrangements Outside Code Sec. 6050W Reporting Requirements (Notice 2011-78),” published in the CCH Federal Tax Headlines on September 23, 2011.

Ms. Dold comments that this guidance provides welcome relief to the health care industry as it appropriately reaffirms that the long-standing Form 1099-MISC reporting position is available for both insured and self-insured arrangements.