Douglas Schwartz

Douglas Schwartz

Nossaman LLP

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Latest Publications


Did You Know…SCOTUS Saves the Affordable Care Act (Again)

The U.S. Supreme Court handed down its much-anticipated King v. Burwell decision on June 25, and (again) gave the Obama administration a huge victory by safeguarding its signature legislation, the Affordable Care Act...more

6/29/2015 - Affordable Care Act Chevron Deference Health Insurance Health Insurance Exchanges Individual Mandate SCOTUS State Health Insurance Exchanges Subsidies Tax Credits

Sold Only an Interest in Your Property? Get Ready To Pay More Tax

California state and local government agencies looking for more revenue have long been looking at real estate sales to increase their tax take. Last month, the California Court of Appeal for the Second Appellate District...more

10/13/2014 - Commercial Real Estate Market Land Transfer Taxes Local Taxes Property Tax SALT State Taxes Transfer Taxes

Stay Ahead Of The Curve When Choosing Desired Tax Treatment

A foreigner starting business in the U.S. usually hires attorneys for visas, leases and licenses. The tax advisor comes later, when returns loom. This tendency is unfortunate because entering the U.S. starts the clock for...more

4/17/2014 - Corporate Taxes Income Taxes International Tax Issues IRS Tax Returns

Calif. Taxpayers: You Can['t] Check Out Any Time You Like

For California's high-earners and business owners, Proposition 30's passage in November 2012 was a "cross the Rubicon" moment. First, Proposition 30 increased tax rates retroactively to the beginning of 2012....more

12/6/2013 - Franchise Tax Board IRS S-Corporation Tax Rates

The IRS Says Yes, We're Married...Now What?

The U.S. Supreme Court in June struck down the Defense of Marriage Act (DOMA) provision preventing the federal government from recognizing a legally-valid marriage of a same-sex couple, and the Internal Revenue Service...more

9/20/2013 - Civil Unions DOMA Employee Benefits IRS Same-Sex Marriage SCOTUS Tax Refunds Tax Returns US v Windsor

The Supreme Court Said We're Married … Now What?

We recently sent an E-Alert on what the recent Supreme Court same-sex marriage decisions mean for employers, but what do those decisions mean for the couples themselves in terms of employer and tax benefits?...more

8/9/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Hollingsworth v Perry Income Taxes IRS Marriage Proposition 8 Same-Sex Marriage SCOTUS US v Windsor

IRS Issues Proposed Regulations on Affordable Care Act's "Play or Pay" Requirements – What Employers Need to Know

Starting in 2014, "large" employers (essentially, those with 50 or more "full-time" employees) must offer minimum health insurance coverage to full-time employees or face hefty penalties. These provisions (a.k.a "shared...more

1/15/2013 - Affordable Care Act Employer Group Health Plans FTEs Healthcare Hiring & Firing Minimum Essential Coverage Pay or Play Penalties W-2

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