Howard Bye-Torre

Howard Bye-Torre

Stoel Rives LLP

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IRS Guidance On Delay in Implementing Pay-or-Play Penalties of ACA Health Care Reform Law

The IRS issued Notice 2013-45 recently, the official guidance document explaining the one-year delay in the implementation of the employer pay-or-play penalties under the Patient Protection and Affordable Care Act ("PPACA")...more

8/5/2013 - Affordable Care Act Delays Employer Mandates Healthcare Healthcare Reform IRS Pay or Play Shared Responsibility Rule U.S. Treasury

Q&A on Employee Benefits After the Supreme Court’s Ruling that DOMA is Unconstitutional

The US Supreme Court has ruled that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for federal law purposes to mean opposite-sex marriage, is unconstitutional (United States v. Windsor, 2013 WL...more

7/16/2013 - Civil Unions DOMA Domestic Partnership Employee Benefits Employer Mandates Equal Protection ERISA Estate Tax Healthcare Marriage Same-Sex Marriage SCOTUS US v Windsor

Health Care Law Alert: Employer Pay-or-Play Rules Under ACA Pushed Back to 2015

The effective date for imposing employer pay-or-play penalties (also known "shared responsibility payments") will be delayed by the IRS until 2015, according to an announcement made on a blog Tuesday by Mark Mazur, Assistant...more

7/5/2013 - Affordable Care Act Deadlines Delays Employer Mandates Healthcare Pay or Play Tax Penalties

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