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Governor Signs Bill Providing Retroactive Tax Relief to Sellers of Qualified Small Business Stock

On October 4, 2013, Governor Brown signed into law California Assembly Bill 1412 (Stats. 2013, ch. 546) ("AB 1412"), which provides tax relief to those individual taxpayers affected by the decision in Cutler v. Franchise Tax...more

10/29/2013 - Income Taxes Qualified Small Business Stock Retroactive Application Small Business

Internal Revenue Service Rules on Tax Treatment of Same-Sex Couples

Following the United States Supreme Court’s recent decision recognizing same-sex marriages [United States v. Windsor, 570 U.S. __, 133 S.Ct. 2675 (2013)], on August 29, 2013, the Internal Revenue Service issued Revenue Ruling...more

9/3/2013 - DOMA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits US v Windsor

The ACA’s Effects on the Employer Insurance Market

Will Employers Face a Surge in Enrollment? Employers start by asking one big question. Are they currently excluding a significant number of employees to whom they now will need to offer coverage? For many, the answer...more

4/30/2013 - Affordable Care Act Employer Group Health Plans Health Insurance Exchanges Healthcare

What Does the ACA Mean for Employers?

Your Guide to Understanding the Terms, Meeting the Requirements and Avoiding the Penalties - NOTE: The following article is the first of a three-part series, “Employer Responsibility for Health Coverage: Are You Ready...more

3/29/2013 - Affordable Care Act Employer Group Health Plans Shared Responsibility Rule

IRS Issues Proposed Regulations on Employer Responsibility for Health Coverage

On December 28, 2012, the Internal Revenue Service (IRS) issued proposed regulations providing guidance with respect to employer shared responsibility regarding health coverage under the Affordable Care Act of 2010 (ACA). ...more

1/9/2013 - Affordable Care Act Employee Benefits Employer Group Health Plans Full-Time Employees Pay or Play Safe Harbors Shared Responsibility Rule

FTB Retroactively Denies "Qualified Small Business Stock" Personal Income Tax Benefits

On December 21, 2012, the Franchise Tax Board ("FTB") released Notice 2012-03 (the "FTB Notice"), which notice outlines the procedures the FTB will apply in response to the Court of Appeal's recent decision in Cutler v....more

1/9/2013 - Commerce Clause Cutler v Franchise Tax Board Franchise Tax Board Income Taxes Qualified Small Business Stock Retroactive Application Retroactive Taxes Tax Deferral

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