Election & Politics Law, Tax Law, Labor & Employment Law

Under The Dome: Inside The Maine State House 5-3-13

by Avery T. Day, John D. Delahanty, Andrea Cianchette Maker | Pierce Atwood LLP on 5/8/2013

In This Issue: Legislature Enters Final Stretch; Appropriators Receive Bad News Regarding Revenue Forecast; Tax Reform Proposal Officially Rolled Out; Major Initiatives of the Governor Topic of Debate... ...more

Health Care Reform Implementation Update - May 6, 2013

by Mark Alderman | Cozen O'Connor on 5/7/2013

Last week the Centers for Medicare & Medicaid Services (CMS) issued new proposed regulations on FY 2014 payment updates and regulatory policy changes for inpatient and long term care hospitals, skilled nursing facilitates,...more

Legal Alert: President's 2014 Budget Includes Employee Benefits Proposals

by Adam Cohen, Carol McClarnon, Alice Murtos, Joanna Myers, Vanessa Scott, W. Mark Smith, William Walderman, Carol Weiser | Sutherland Asbill & Brennan LLP on 5/1/2013

On April 10, 2013, the White House released its Fiscal Year 2014 Budget (the Budget), which includes a number of proposals related to employee benefit plans. Although it is unlikely that all of the proposals will ultimately...more

Under The Dome: Inside The Maine State House 4-26-13

by Avery T. Day, John D. Delahanty, Andrea Cianchette Maker | Pierce Atwood LLP on 4/26/2013

Major Tax Reform Proposal Starts to Take Shape - This week, the Maine media reported that Senator Woodbury is leading a bipartisan effort to draft a major tax reform proposal. This proposal will likely propose changes...more

Treasury Releases “Green Book” of Obama Administration FY 2014 Tax Priorities

by Mary Burke Baker, Michael W. Evans, Andrés Gil, Karishma Shah Page, Stefanos Roulakis, Ryan J. Severson | K&L Gates LLP on 4/18/2013

On April 10, the Treasury Department released its “General Explanations of the Administration’s Fiscal Year 2014 Revenue Proposals.” Known as the “Green Book,” the document provides an explanation of the Administration’s FY...more

Alabama Legislative Update – Week 8: Burning The Midnight Oil

by Denise Killebrew, Dennis Nabors | Baker, Donelson, Bearman, Caldwell &... on 4/9/2013

When lawmakers returned on April 2 for the second half of the 2013 Regular Session, the 16th legislative day resulted in one of the longest of the year, with both houses adjourning close to midnight and then putting in long...more

Under The Dome: Inside The Maine State House 4-5-13

by Avery T. Day, John D. Delahanty, Andrea Cianchette Maker | Pierce Atwood LLP on 4/5/2013

This week, Governor LePage vetoed two bills: LD 49, An Act to Amend the Laws Governing Payment of Fees to Registers of Deeds, and LD 272, An Act to Reduce Youth Cancer Risk. These were the first vetoes of the 126th...more

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

by Baker, Donelson, Bearman, Caldwell &... on 3/13/2013

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

Health Care Reform Implementation Update - February 13, 2013

by Mark Alderman | Cozen O'Connor on 2/13/2013

In the past week, the Congressional Budget Office (CBO) released an updated federal budget to account for new regulations from the Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS),...more

The Fiscal Cliff Deal - What does it mean for you and your business?

by Butler, Snow, O'Mara, Stevens and Cannada,... on 1/18/2013

In the early morning hours of January 1, 2013, the Senate approved the American Taxpayer Relief Act of 2012 (the “Act”) by a vote of 89-8. Less than 24 hours later, the House of Representatives also approved the Act by a vote...more

Estate Planning After the Fiscal Cliff Deal

by Katten Muchin Rosenman LLP on 1/17/2013

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more

How Will the American Taxpayer Relief Act of 2012 Affect You - Details of Legislation passed by Congress to Avoid Fiscal Cliff

by Robert Howell, Westray Veasey | Poyner Spruill LLP on 1/15/2013

On January 2, President Barack Obama signed into law the American Taxpayer Relief Act of 2012, H.R. 8 (ATRA), preserving many of the key tax provisions passed during the George W. Bush presidency, which were scheduled to...more

American Taxpayer Relief Act of 2012 Approved by Congress and Signed by the President

by Dechert LLP on 1/11/2013

Summary - President Obama on January 2, 2013 signed into law the American Taxpayer Relief Act of 2012 (the “Act”). The Act extends certain tax rates, tax credits, and other provisions previously enacted by other tax...more

New Law Expands “In-Plan” Roth 401(k) Conversions

by Nancy Gerrie, Elizabeth Savard, Joseph Urwitz | McDermott Will & Emery on 1/10/2013

The American Taxpayer Relief Act of 2012 (the "fiscal cliff" bill) allows employers to amend 401(k), 403(b) and governmental 457(b) plans to permit participants to convert pre-tax account balances to Roth account balances. ...more

Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (9th Edition) - January 1, 2013

by Rosemary Becchi, Micah Green, Erin McGrain, Daris Meeks, Emanuel Rossman, Aubrey Atwood Rothrock, III, Joseph Urso | Patton Boggs LLP on 1/8/2013

THE LEGISLATION - Following a day of tumultuous House Republican caucus deliberations, at 11:00 pm, the House passed The American Tax Relief Act of 2012, a cliffhanger deal negotiated by Vice President Biden and Senate...more

The American Taxpayer Relief Act of 2012

by Luis Patiño, Taylor Perodeau, Laura A. Taylor | Venable LLP on 1/8/2013

Introduction - As you no doubt have heard, the U.S. was set to plunge over the “fiscal cliff” on New Year’s Day if Congress failed to act. In the early morning hours of New Year’s Day, a deal was made that averted the...more

Roth Conversions For Everyone

by Jeffrey P. Cairns | Leonard, Street and Deinard - Employee... on 1/8/2013

The recent “fiscal cliff” legislation, the American Taxpayer Relief Act 2012 includes a revenue raising idea for the government – more Roth conversions. The new provision would allow private company defined contribution plans...more

A Soft Landing From The Fiscal Cliff For Employee Benefits

by Vicki M. Nielsen, David Rosner | Ogletree, Deakins, Nash, Smoak & Stewart,... on 1/7/2013

Well, Congress in the season of giving has provided plan sponsors and participants with multiple beneficial opportunities to start 2013. Congress passed the American Taxpayer Relief Act of 2012 (H.R. 8), also known as the...more

New Year's Day Federal Tax Legislation

by Jeffrey Mannisto | Manatt, Phelps & Phillips, LLP on 1/7/2013

On January 1, 2013, the House and Senate approved the American Taxpayer Relief Act of 2012 (H.R. 8, as amended by the Senate) (the "2012 Tax Relief Act"). The 2012 Tax Relief Act, signed into law by President Obama on...more

Fiscal Cliff Bill Includes Commuter Tax Benefits

by Patricia Moran | Mintz Levin - Employment, Labor & Benefits on 1/7/2013

The American Taxpayer Relief Act of 2012 (the “Act”), signed on January 3, increases the pre-tax contribution that commuters may make towards van pools as well as transit passes....more

Fiscal Cliff Tax Changes

by Pepper Hamilton LLP on 1/7/2013

On New Year’s Day 2013, the “American Taxpayer Relief Act of 2012” (the Act) was enacted to avoid the impact of automatic “fiscal cliff” tax increases. The Act, effective January 1, 2013, retains and makes permanent the...more

Congress Narrowly Avoids "Fiscal Cliff," But Not Increase In 2013 Social Security Tax Rate

by Rena Pirsos | XpertHR - Partnered with LexisNexis on 1/5/2013

Keeping Americans in suspense until the very last minute, Congress narrowly averted the "fiscal cliff" by passing the American Taxpayer Relief Act of 2012 (ATRA), H.R. 8, late in the evening on New Year's Day. President Obama...more

Highlights of the American Taxpayer Relief Act of 2012

by Ropes & Gray LLP on 1/5/2013

President Obama has signed the American Taxpayer Relief Act of 2012 (the “Act”). The Act partially averts the so-called “fiscal cliff,” making permanent many Bush-era tax rate provisions while increasing taxes on...more

Tax-Free Employee Educational Assistance Programs Extended by Fiscal Cliff Legislation

by David Glaser | Patterson Belknap Webb & Tyler LLP on 1/4/2013

At the end of last year, we alerted you that the beneficial tax treatment of educational assistance programs under Section 127 of the Internal Revenue Code (the Code) pursuant to which an employer pays, or reimburses, an...more

The American Taxpayer Relief Act Of 2012: Key Business And Individual Income Tax Provisions

by Isaac Hirsch, Christina M. Iafe, Andrew Segna, Brian Silikovitz | Lowenstein Sandler LLP on 1/4/2013

On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012 (the “Act”), which halts tax increases scheduled to go into effect for most Americans as part of the so-called fiscal cliff. The Act generally...more

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Election & Politics Law › Tax Law › Labor & Employment Law