John Boyd

John Boyd

BakerHostetler

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Employer Shared Responsibility Final Regulations Offer Partial Temporary Enforcement Relief

Enforcement of the employer shared responsibility provisions of the Affordable Care Act (ACA) has been further delayed for employers with between 50 and 99 full-time equivalent employees and temporarily eased for employers...more

2/12/2014 - Affordable Care Act Delays Enforcement f Internal Revenue Code Shared Responsibility Rule

Treasury Department Guidance on Same-Sex Spousal Status Requires Employers to Take Immediate Action on Employee Benefit Plans

Earlier this summer, following the Supreme Court's issuance of the landmark case, United States v. Windsor, which held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, we published an Executive Alert...more

9/9/2013 - DOMA Employee Benefits FICA Taxes IRS Residency Requirements Retirement Plan Same-Sex Marriage SCOTUS Tax Returns US v Windsor

A Warning Shot for Private Equity Funds: First Circuit Court of Appeals Holds Fund Engaged in a "Trade or Business" for Purposes...

Under Title IV of the Employee Retirement Income Security Act (ERISA), withdrawal liability upon cessation of participation in a multiemployer pension plan and termination liability upon the involuntary or distressed...more

8/14/2013 - ERISA Investment Portfolios Joint and Several Liability Pensions Private Equity Funds Sun Capital Partners Withdrawal Liability

The Supreme Court Decision on the Defense of Marriage Act: An Employer’s Perspective

In a closely watched and eagerly anticipated decision, the Supreme Court, in United States v. Windsor, __ U.S. ___ (June 26, 2013) has overturned Section 3 of the Defense of Marriage Act (DOMA) which limited the definition of...more

6/27/2013 - COBRA Discrimination DOMA Due Process Employee Benefits Equal Protection Estate Tax Health Insurance Same-Sex Marriage US v Windsor

Relief Offered by DOL for Cross-Collateral Agreements Impacting IRAs and ERISA Retirement Plans

The Department of Labor (DOL) has proposed retroactive relief and a limited repair period for certain common extensions of credit found in agreements between financial institutions and the accountholders of individual...more

6/24/2013 - Cross-Collateralization Agreements DOL ERISA IRA

Modification of Roth In-Plan Conversion Rules Provides Participants Greater Flexibility

Tucked in the provisions of the year-end financial cliff legislation (the "American Taxpayer Relief Act of 2012") was a provision which creates greater flexibility in the conversion of qualified plan dollars to tax-free...more

4/19/2013 - 401k 403(b) Plans American Taxpayer Relief Act Distribution Rules Roth Conversions

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