Among other things, the Patient Protection and Affordable Care Act (the “Act”), commonly referred to as Obamacare, requires “large employers” to provide qualified health coverage for all of their full-time employees, or pay...more
- Affordable Care Act Closely Held Businesses Common Ownership Full-Time Employees Healthcare Pay or Play Qualified Health Plans Subsidiaries
Congress took the fiscal cliff negotiations over the brink but was finally able to reach a deal resulting in the American Taxpayer Relief Act of 2012 (“2012 Act”). The 2012 Act makes the estate and gift tax laws “permanent,”...more
- American Taxpayer Relief Act Estate Tax Fiscal Cliff Gift-Tax Exemption Grantor Retained Annuity Trust Portability Tax Rates
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