Leanne Reagan

Leanne Reagan

Akerman LLP

Contact  |  View Bio  |  RSS

Latest Publications

Share:

Professional Employer Organizations: New Tax Services Possible

Currently, Professional Employer Organizations (PEOs) have no comprehensive federal framework under which to offer employment tax collection and remittance services to their clients. The Small Business Efficiency Act (“SBEA...more

4/10/2015 - Employment Tax IRS Professional Employer Organization

ACA Issues for Employers to Stay Aware of in 2015

With the Affordable Care Act's Employer Mandate (Pay-or-Play penalties) now officially in effect, employers with 50 or more full-time or full-time-equivalent employees should have already made all significant changes to their...more

2/19/2015 - Affordable Care Act Corporate Counsel Employer Group Health Plans Employer Mandates Health Insurance King v Burwell Pay or Play Popular Reporting Requirements Subsidies Summary of Benefits and Coverage

Federal Appeals Court in D.C. Strikes Down Key Aspect of Health Care Reform (Just Before the 4th Circuit’s Opposite Ruling) – Any...

On Tuesday, the U.S. Court of Appeals for the District of Columbia Circuit, in a 2-1 ruling by a three judge panel, invalidated an Internal Revenue Service regulation that interpreted section 36B of the Affordable Care Act...more

7/24/2014 - Affordable Care Act Appeals Employer Mandates Health Insurance Health Insurance Exchanges Healthcare Reform IRS Popular Subsidies Tax Credits

Supreme Court Decision Striking Down DOMA Will Have a Significant Impact on Employer-Sponsored Benefits

The United States Supreme Court ruled on June 26 in United States v. Windsor, U.S., No 12-307, that the definitions of “marriage” and “spouse” contained in the Defense of Marriage Act (DOMA) excluding same-sex partners are a...more

7/8/2013 - Civil Unions DOMA Domestic Partnership Due Process Employee Benefits Employer Mandates Essential Health Benefits Fifth Amendment Health and Welfare Plans Marriage Qualified Retirement Plans Retirement Plan Same-Sex Marriage US v Windsor

Health Care Reform: Recent Guidance on "Play or Pay" Rules for Applicable Large Employers in 2014

Many important aspects of the Patient Protection and Affordable Care Act ("ACA") will go into effect in 2014, including the implementation of health insurance exchanges, and the requirement for certain employers to offer...more

1/17/2013 - Affiliates Affordable Care Act Employer Group Health Plans Health Insurance Exchanges IRS Pay or Play Subsidiaries

Employee Benefits Update: Recent Updates and Year End Tasks

As the end of the year approaches, employers and plan sponsors of certain retirement plans, health and welfare plans and deferred compensation arrangements have a number of year-end tasks and deadlines. Failure to comply with...more

11/26/2012 - Employee Benefits

Deadline Approaching for Section 409A Year-End Correction

Section 409A Year-End Correction Deadline: Compensation arrangements such as employment or severance agreements, that provide for payments that are contingent on the execution of a release, must be brought into compliance...more

11/26/2012 - Compliance IRS Section 409A Severance Agreements

7 Results
|
View per page
Page: of 1

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.
×