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Jeff Belfiglio

Jeff Belfiglio

Davis Wright Tremaine LLP


Latest Publications

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The Obamacare “Play or Pay” Rules: A Practical Approach

The IRS recently released new proposed regulations to implement the Shared Responsibility or “Play or Pay” provisions of Health Care Reform. The proposed regulations provide a wealth of detail on key issues required to...more

5/10/2013 - Employer Group Health Plans Full-Time Employees IRS Pay or Play Penalties Proposed Regulation

Roth Conversion Opportunities Expand, But Practical Questions Remain

The recent “fiscal cliff” tax law, the American Taxpayer Relief Act (ATRA), includes a provision effective Jan. 1, 2013 that greatly expands the ability of plan participants to convert pre-tax plan accounts to after-tax Roth...more

1/21/2013 - 401k American Taxpayer Relief Act Fiscal Cliff Income Taxes IRA Pensions Roth Conversions

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