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The Affordable Care Act’s Employer Mandate: Guidance for Educational Organizations

The U.S. Department of Treasury recently issued final regulations regarding the Affordable Care Act’s employer shared responsibility provisions under Internal Revenue Code (“Code”) Section 4980H, sometimes referred to as the...more

IRS Issues Final Affordable Care Act “Pay Or Play” Regulations

On Monday, the IRS issued final regulations regarding the implementation of the employer shared responsibility provisions under the Affordable Care Act (the ACA), otherwise known as the “pay or play” rules. The final...more

Employer “Pay or Play” Mandate Final Regulations Issued—Major Impact on Educational Institutions

Like all other employers across the country, educational institutions have been awaiting final rules to determine their compliance strategy for the Affordable Care Act’s Employer Shared Responsibility provisions (better known...more

Labor & Employment E-Note - February 14, 2014

In This Issue: - High Court Rules Steel Workers Need Not be Paid for Changing Clothes - NLRB Proposes Rules to Streamline Unionization Voting Process - Obama Administration Delays Another Health Insurance...more

New IRS Guidance For Calculation Of Hours Worked By Adjunct Faculty And Student Employees Under The Affordable Care Act

This week, the Internal Revenue Service released new regulations that provide guidance to college and university administrators that helps to clarify the application of the Affordable Care Act (“Act”) to adjunct faculty and...more

Religious Institutions Update - December 2013

A federal district court has ruled unconstitutional one of the most important tax benefits available to ministers: the minister's housing allowance. A summary of the case follows. The ruling threatens to have a dramatic...more

Under The Dome: Inside The Maine State House 5-17-13

Under the Dome: Inside the Maine State House is a weekly update that provides a high-level overview of recent activity at the Maine State House. Governor’s Fourth and Fifth Vetoes of the Session Sustained - Last week,...more

Alabama Legislative Update – Week 13: Budgets Approved, Medicaid and Tax Bills Sent to Governor Bentley

With the constitutional deadline of midnight on the 30th day closing in, Alabama lawmakers worked at a feverish pace to complete work on some of the most substantial and controversial legislation in the 2013 session....more

Alabama Legislative Update – Week 12: Gun Bills, Budgets and Medicaid

Last week, legislators turned their attention to the weightiest and most controversial issues, including debate and passage of several gun bills. Now, with only three legislative days remaining, both budgets will take...more

Alabama Legislative Update – Week 10: Slow and Steady Movement by Senate and House

As the Alabama Legislature moves closer to adjournment, legislation is making slow but steady progress. Tuesday and Thursday marked the 21st and 22nd days of the 2013 Regular Session. With only eight legislative days left and...more

Miles To Go Before They Sleep

With the 2013 Minnesota legislative session moving into the home stretch, virtually all of the “heavy lifting” of the session remains. While the calendar indicates the session is two-thirds complete, the numbers tell a...more

Alabama Legislative Update – Week 5: "Right to Work" Amendment Passed

In the wake of the controversy surrounding the passage of the Alabama Accountability Act, the legislative process slowed considerably in the State House. However, there was some movement on a few significant pieces of...more

Alabama Legislative Update – Week 4: Multiple Bills Passed and On the Way to Governor Bentley's Desk

On the afternoon of February 28, the House of Representatives and Senate sent differing versions of the Local Control School Flexibility Bill to conference committee. A few hours later, the conference committee reported a...more

Alabama Legislative Update – Week 3: Alabama Trust Fund Repayment Bill Passes

The sixth and seventh legislative days of the Alabama Legislature's Regular Session saw the first bill passed by both houses and on its way to Governor Robert Bentley for his signature. As week three closed, priority...more

Maine Supreme Court Clarifies Property Tax Exemption For Non-Profits

In a case watched closely by Maine’s non-profit organizations, the Maine Supreme Judicial Court has held that Hebron Academy, a private secondary school, was exempt from property tax on its various school buildings. The...more

Government Relations Report: Iowa Gavels in the 85th General Assembly

The 2013 legislative session began on Monday, January 14 with speeches pledging bipartisanship from leadership in the House and Senate....more

Government Relations Report: A Preview of Iowa's 86th General Assembly

The 2013 Iowa legislative session will gavel in on Monday, January 14, the first of the two-year 86th General Assembly. For the most part, the 86th General Assembly will look very much like the last with a split legislature....more

A Short Course on the 11 Proposed Amendments to the Florida Constitution on the November 2012 General Election Ballot

The Legislature has placed 11 proposed constitutional amendments on the ballot for the General Election to be held November 6, 2012. There will be no citizen initiated proposed constitutional amendments on the ballot this...more

Under the Dome: Inside the Maine State House Special Edition - Final Issue: 2012 Summary of New Maine Laws

We are pleased to share our Final Issue of the 2012 Summary of New Maine Laws in this special edition of Under the Dome: Inside the Maine State House. You may recall that we sent you a preliminary version of our 2012...more

Governor Lifts Moratorium on Hospital Property Tax Exemption Decisions

Since 2010, when the Illinois Supreme Court upheld the revocation of a property tax exemption for a hospital on the grounds that an insufficient amount of charitable medical care was being provided, we have been monitoring...more

Recent Developments for Exempt Organizations, Including 2011 Year in Review

Dow at 13,000 Edition It is with a profound sense of tradition that we assemble and distribute a 2011 “Year in Review” in March, 2012, instead of simply tweeting what IRS Commissioner Shulman had for breakfast this...more

Capital Thinking Updates - February 27, 2012

In This Issue: Legislative & Regulatory Activities in the following categories: - General Legislative - Budget, Appropriations - Education - Energy - Environment - Financial...more

Payment Matters: CMS Instructs Teaching Hospitals on Reporting FICA Tax Refunds for Medical Residents

On March 10, 2010, the IRS determined that medical residents are exempt from FICA taxes based on the student exception, for tax periods ending before April 1, 2005. Although the refunds apply to tax periods ending before...more

FEDERALISMO: Commento CeRM allo schema di decreto per la rimozione degli squilibri economico-sociali

In tema di federalismo, facendo seguito al commento sul decreto per la perequazione infrastrutturale (Short Note n. 1-2011), CeRM propone una analisi del decreto "gemello", quello che dovrebbe guidare la rimozione, o...more

Not Much Substance in IRS Interim Guidance on Codification of the Economic Substance Doctrine

The economic substance doctrine was codified in the Health Care and Education Reconciliation Act of 2010 (the Act), Pub. L. No. 111-152, applicable to transactions entered into on or after March 31, 2010. The codification...more

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