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House Revises Coronavirus Leave Bill Before Sending to Senate

As a follow-up to our Legal Alert regarding the Emergency Paid Sick Leave Act and the amendments to the FMLA (the Emergency Family and Medical Leave Expansion Act (E-FMLA)), the House made key revisions to these bills before...more

House Passes Coronavirus Leave Bill

The U.S. House of Representatives has passed the Families First Coronavirus Response Act, which provides for a limited period of paid sick leave and expands the Family and Medical Leave Act to provide an extended period of...more

Coronavirus Leave Bill Passes Senate – President Trump Expected to Sign

The U.S. Legislature has passed the Families First Coronavirus Response Act, which provides for a limited period of paid sick leave and expands the Family and Medical Leave Act to provide an extended period of unpaid or...more

Is the New Employer Tax Credit for You?

Under the Internal Revenue Code of 1986, as amended (the “Code”), businesses are entitled to a general business credit which is made up of several component credits, including the Work Opportunity Credit, the Indian...more

Another Employer Deduction Bites the Dust

You have probably heard about the many tax deductions that you are losing (or have lost) as a result of the new tax law (known as the Tax Cuts and Jobs Act, or TCJA). But, if you are an employer, one that you may not have...more

Watch out for IRS letters: IRS Begins Enforcing Employer Mandate

The IRS has recently begun enforcing the “employer shared responsibility” (ESR) provisions of the Affordable Care Act (the "Act"), which require employers having 50 or more full-time employees (or full-time equivalent...more

IRS Issues 2018 COLAs

In Notice 2017-64, the Internal Revenue Service has announced the cost-of-living adjustments (COLAs) being made to various limitations applicable to retirement plans for 2018. Some of those limitations have increased, and...more

DOL Issues Long-Awaited New Rule Governing Retirement Investment Advisors

On April 6, 2016, the U. S. Department of Labor (DOL) released a long-awaited final rule expanding the definition of "fiduciary" under ERISA as well as the duties of investment advisors who qualify as fiduciaries thereunder....more

ACA Reporting Delayed

On Monday, December 28, 2015, the Internal Revenue Service announced in Notice 2016-4 that employers will have additional time to file annual reports required under the Patient Protection and Affordable Care Act ("ACA"). The...more

Congress Gives Commuters a Christmas Present

On Friday, December 18, 2015, when President Obama signed the Protecting Americans from Tax Hikes (PATH) Act into law, one of the provisions included in the law made the monthly limit on qualified transportation benefits for...more

Undoing Form 5500 Extensions

Over this past summer, the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (the "Surface Transportation Act") included a provision that extended by a month the automatic extension that is...more

New York City Transit Benefit Requirement Fast Approaching

As most New York City employers know by now, beginning January 1, 2016, the New York Mass Transit Benefits Law (the "ordinance") requires employers with twenty or more full-time employees working in New York City to offer...more

2016 Cost of Living Increases are Rare

On October 21, 2015, in Information Release 2015-118, the IRS announced cost-of-living adjustments to various dollar limitations under the Internal Revenue Code (the "Code") for pension plans and other related items for the...more

Extending Form 5500 Deadlines

On July 31, 2015, President Obama signed the "Surface Transportation and Veterans Health Care Choice Improvement Act of 2015" (P.L. 114-41) (the "Act"). The Act primarily served to extend the Highway Trust Fund and various...more

Labor Department Proposes Fiduciary Conflict of Interest Rules — Again

On April 14, 2015, the U.S. Department of Labor (DOL) reissued the long-awaited re-proposal of its regulation expanding the definition of "fiduciary" under the Employee Retirement Security Act of 1974, as amended (ERISA), and...more

Upcoming New Rules for New Category of PEO

The Tax Increase Prevention Act of 2014 ("TIPA") was signed into law by President Obama in December of last year. One of the changes made by the Act (Section 206) was a change in the Internal Revenue Code to create – and to...more

Employer Errors in Dealing with Additional Medicare Tax

The IRS has modified two of its "frequently asked questions" (FAQs) relating to the additional 0.9 percent "high-earner" Medicare tax that is required to be withheld starting this year. The modifications address how to deal...more

IRS Provides Protection against Upcoming Change in Rollover Rules

Today, in Announcement 2014-32 (the "Announcement"), the Internal Revenue Service clarified the rules that will apply going forward when an owner of an individual retirement arrangement (IRA) seeks to roll over a distribution...more

IRS Announces 2015 Cost-of-Living Increases to Benefit Plan Limits

On October 23, 2014, the Internal Revenue Service announced cost of living adjustments affecting the limitations applicable to pension and other retirement plans, in IR 2014-99. Some of the limitations remain unchanged...more

Business Associate Agreements May Require Amendment

The Omnibus Final Rule (the "Omnibus Rule") under the Health Insurance Portability and Accountability Act of 1996 ("HIPAA"), was issued in January, 2013 effective March 26, 2013, but with a general compliance deadline of...more

When is a Retirement Account not a Retirement Account?

Q: When is a retirement account not a retirement account? A: When it's an inherited IRA and the owner is bankrupt. That's what the Supreme Court said last week in a case involving the Bankruptcy Code's exemption...more

Many Employers Will Owe Increased Unemployment Tax

Executive Summary: Employers in 15 states (and the Virgin Islands) may not be eligible to claim the maximum amount of credit for state unemployment contributions on their 2014 federal unemployment tax (FUTA) return (Form 940)...more

Supreme Court Decides Severance Not Exempt From FICA

Executive Summary: On March 25, 2014, the United States Supreme Court unanimously held that certain severance payments (described as "supplemental unemployment compensation benefits" or "SUBs") constituted taxable wages for...more

IRS Answers Some Outstanding Questions For Same Sex Spouses

Since the Supreme Court's decision in United States v. Windsor holding the Defense of Marriage Act ("DOMA") to be unconstitutional, and the related guidance issued thereafter by the Internal Revenue Service certain questions...more

Mid-Year Changes To Safe-Harbor Plans

On November 14, 2013, the Internal Revenue Service issued final regulations modifying some of the conditions for making mid-year changes to employer matching or nonelective contributions under plans that utilize the...more

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