Susan Baker

Susan Baker

Niles, Barton & Wilmer, LLP

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Latest Publications


Utility to Small Business of New Top Level Domain Names Questioned

This spring, ICANN (the Internet Corporation for Assigned Names and Numbers), the non-profit private organization charged with coordinating internet addresses, released 600 new generic top level domain (gTLD) names,...more

11/24/2014 - Domain Names gTLD ICANN Small Business

Another delay in the Affordable Care Act’s Employer Mandate - A Reprieve For Many Employers

The Obama administration announced last week that some mid-sized businesses would have an additional year to comply with the employer mandate or “pay or play” provisions of the Affordable Care Act. The employer mandate...more

2/21/2014 - Affordable Care Act Employer Mandates IRS Pay or Play Shared Responsibility Rule Transition Relief

Affordable Care Act (“ACA”) - Steps Small Business Should be Taking Now to Prepare

In July of 2013, the Obama administration delayed the implementation of the Affordable Care Act’s employer reporting requirements. The reports as proposed would have required employers to provide extensive and detailed...more

10/30/2013 - Affordable Care Act Employer Mandates Health Insurance Exchanges Healthcare Pay or Play Small Business

Preparing for the Affordable Care Act - A Brief Guide for the Small Business

The steps a small business should take to prepare for the Patient Protection and Affordable Care Act (“ACA”) vary greatly depending on the size of the business and how many employees it has. Small businesses with fewer than...more

9/30/2013 - Affordable Care Act Employer Mandates Full-Time Employees Healthcare Marketplace Notice Pay or Play Penalties Small Business

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