Kimberly McCarthy

Kimberly McCarthy

Partridge Snow & Hahn LLP

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U.S. Supreme Court Takes Up Major Challenge to Federal Health Reform

Are Employers in the 34 States Without Exchanges Subject to Penalties? - Despite the fact that there is no longer any disagreement in the lower courts, the Supreme Court on Friday, November 7, 2014, made the unusual...more

11/10/2014 - Affordable Care Act Employer Mandates Healthcare Reform SCOTUS Tax Credits

Health Reform News - September 2014

In a surprising reversal, the U.S. Circuit Court of Appeals for the District of Columbia yesterday granted request by the federal government to have its full 11-judge bench re-hear the case on whether the government, by...more

9/8/2014 - Healthcare Healthcare Reform Tax Credits

Dueling Districts on Major Challenge to Federal Health Reform

Are Employers in States Without Exchanges Subject to Penalties? In two highly technical and comprehensive rulings out July 22, 2014, two federal districts came to opposite conclusions on a key remaining challenge to...more

7/23/2014 - Affordable Care Act Healthcare Healthcare Reform IRS

When it Comes to Volunteers and Unpaid Interns There is No Such Thing As a Free Lunch

It is summertime and the schools are out. You get a call from an eager college student offering to intern at your company for free. It seems like a win-win situation, right? Your company wins by having someone finally get...more

6/18/2014 - Employer Liability Issues Hiring & Firing Internships Students Unpaid Interns Volunteers Wage and Hour

Rhode Island 2015 FY Budget - CorporateTax Rate Reduced to 7% Effective 1/1/15: Corporate Rate will be the Lowest in the Region;...

Early this morning, the House adopted a budget that made significant changes to Rhode Island corporate income taxes. In order to make Rhode Island more competitive to attract and retain businesses, the corporate tax...more

6/13/2014 - Corporate Tax Rates Corporate Taxes State Taxes

The War on Charity: Nonprofits Should Take a Page from the For-Profit Handbook to Survive & Thrive

Nonprofit organizations do good, improve lives, strengthen communities, and lighten the burdens of government and society as a whole. Unfortunately charities are, more than ever before, facing exponentially growing needs,...more

4/14/2014 - Charitable Donations Marketing Non-Profits ROI

President’s New “MyRA” Initiative: the Good, the Bad, and the Unknown

In the State of the Union Address, President Obama announced that he has directed the IRS, through executive action, to create a new savings vehicle called “MyRA” (pronounced like “IRA”). While details are scarce, it appears...more

1/29/2014 - Executive Orders IRA IRS MyRA

New [Neon Pink!] Rhode Island Form of Advance Directive

A Medical Order for Life Sustaining Treatment (“MOLST”) is a direction by a terminally ill patient to require or refuse resuscitative and life-sustaining measures. It is entirely voluntary and only comes into effect in the...more

1/16/2014 - Healthcare MOLST

RI Increased Employee Absences (and Headaches) due to the 2014 Temporary Caregiver Leave Law

Effective January 1, 2014, all Rhode Island employers must allow their employees four (4) weeks of time off per year under the Temporary Caregiver Insurance (“TCI”) Law. Like Temporary Disability Insurance ("TDI"), the...more

1/8/2014 - Caregivers Employee Benefits Employee Handbooks Employee Rights FMLA Human Resources Professionals Paid Leave Personnel Records Posting Requirements Unpaid Leave

Bi-Weekly Pay in RI - Finally!!

We alerted you a few weeks ago that while we were all excited about the prospect of bi-weekly pay, we were still waiting for the required application to appear on the Rhode Island Department of Labor and Training ("DLT")...more

1/3/2014 - DOL Employee Rights Wages

New IRS Guidance on Same-Sex Spouses and Cafeteria Plans

Action by December 31st Required for Safe Harbor - Yesterday, the IRS issued specific guidance on how employers can address issues arising from the change in tax treatment for same-sex spouses under cafeteria plans. ...more

12/18/2013 - Cafeteria Plans DOMA Domestic Partnership FSA Income Taxes IRS Safe Harbors Same-Sex Marriage Tax Benefits Tax Deductions

Bi-Weekly Pay – The Devil is in the Details

With January 1, 2014 fast approaching, many Rhode Island employers excited about the prospect of moving to a bi-weekly payroll system are wondering how to make the switch. The new law requires the filing of a petition, a...more

12/3/2013 - Compliance Employee Rights Wages

New Guidance on Rhode Island State Tax Treatment for Same-Sex Spouses

Following up on our recent e-blast on IRS guidance re: federal taxation for same-sex spouses (link), Rhode Island’s Division of Taxation has clarified that all same-sex married couples will be treated as “married” for all...more

9/13/2013 - DOMA Employee Benefits IRS Marriage Same-Sex Marriage Tax Benefits U.S. Treasury US v Windsor

Not Everything in Health Reform is Delayed: Employers Must Send Notices to Employees by October 1

By October 1, 2013, employers must notify their current employees, in writing, about their health insurance options under the new Health Exchanges in 2014. The notice requirement applies to all employers subject to the...more

9/13/2013 - Compliance Employer Mandates ERISA FLSA Health Insurance Exchanges Healthcare Healthcare Reform Notice Requirements

All Legal Same-Sex Marriages will be Recognized for Federal Tax Purposes

Over a month after the Defense of Marriage Act (“DOMA”) was repealed, the US Internal Revenue Service (“IRS”) has finally weighed in with guidance on the issue of same-sex marriages. As expected, the guidance held that all...more

8/29/2013 - DOMA Employee Benefits Income Taxes IRS Marriage Same-Sex Marriage SCOTUS US v Windsor

Rhode Island Labor Law Changes Passed by Legislation

The Rhode Island Legislature finished a busy season on the labor law front, passing a number of new laws that await the Governor’s signature. Among the highlights...more

7/11/2013 - Caregivers Disability FMLA Temporary Disability Insurance Training Wages

Supreme Court Declares DOMA Unconstitutional

Employers: Action Required to Protect Against Sexual Orientation Discrimination Lawsuits in light of Supreme Court Decision - Today the Supreme Court declared the Defense of Marriage Act unconstitutional. This case...more

6/26/2013 - Discrimination DOMA Employee Benefits Same-Sex Marriage SCOTUS Sexual Orientation Discrimination US v Windsor

Nonprofit “To Do List” for 2013

Whether you run a nonprofit or serve on the board, you have a responsibility to make sure your organization is both in compliance and in shape to weather any storm or to take advantage of growth opportunities. But with...more

3/29/2013 - 501(c)(3) Compliance Conflicts of Interest D&O Insurance Form 990

New Background Check Forms Required under the FCRA

The Fair Credit Reporting Act (“FCRA”) provides guidelines which must be followed in order for employers to gather certain information about employees or applicants. Generally, there are two types of reports: a consumer...more

2/25/2013 - Background Checks CFPB FCRA Hiring & Firing Summary of Rights

Employer Beware - Automatic termination policies are illegal. Just ask Sears.

Qualified employees with a disability are entitled to a reasonable accommodation from their employer to enable them to perform the essential functions of their job. One of the most difficult issues employers face is...more

2/13/2013 - ADA Disability Disability Discrimination Discrimination EEOC FMLA Reasonable Accommodation Sears Undue Hardship

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