Michael Kadlec

Michael Kadlec

Pepper Hamilton LLP

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Latest Publications


Breaking News: Supreme Court Rules on Affordable Care Act Contraception Mandate

In Burwell v. Hobby Lobby, the U.S. Supreme Court ruled 5-4 that certain closely held corporations with religious objections cannot be required to provide health insurance coverage that includes certain types of...more

7/1/2014 - Affordable Care Act Burwell v Hobby Lobby Contraceptive Coverage Mandate Contraceptives Hobby Lobby Religious Exemption Religious Freedom Restoration Act SCOTUS

IRS Announces All Same-Sex Marriages Recognized For Federal Tax Purposes

Yesterday the U.S. Department of Treasury and the Internal Revenue Service (IRS) announced that, as a result of the holding in U.S. v. Windsor that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, the...more

8/30/2013 - DOMA Federal Taxes IRS Retirement Plan Same-Sex Marriage US v Windsor

ACA Update: Employer Mandate To Be Postponed Until 2015

The Obama administration announced on July 2 that it will provide an additional year before employers are required to comply with the employer mandate of the Affordable Care Act (ACA). ...more

7/4/2013 - Affordable Care Act Delays Employer Mandates Pay or Play Shared Responsibility Rule Tax Penalties U.S. Treasury

Supreme Court Rules DOMA Unconstitutional – Employee Benefit Plan Implications

Yesterday, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same...more

6/28/2013 - COBRA Defined Benefit Plans DOMA Employee Benefits Equal Protection Health Insurance Income Taxes Retirement Plan Same-Sex Marriage SCOTUS Surviving Spouse US v Windsor

IRS Provides Administrative Guidance On Excludable Transportation Benefit Limits, Retroactively Increased As Of January 1, 2012

On January 16, 2013, the Internal Revenue Service (IRS) issued Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit benefits. Under Section 132(f) of the Internal Revenue Code...more

1/25/2013 - American Taxpayer Relief Act FICA Taxes Form 941 IRS Refunds Retroactive Application Transit Benefits W-2

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