Finance & Banking, Health Law, Tax Law

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

by Denise Killebrew, Dennis Nabors | Baker, Donelson, Bearman, Caldwell &... on 5/15/2013

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

Mcnees Insights - Asset Planning and Federal Taxation - Spring 2013

by Vance E. Antonacci, Scott Alan Mitchell | McNees Wallace & Nurick LLC on 5/8/2013

In This Issue: ATRA 2012 – How Does it Affect You?; Planning and Paying for Long-Term Care; and Obama Revenue Raising Proposals. Excerpt from ATRA 2012 – How Does it Affect You?: The American Taxpayer...more

Capital Infusion: Private Equity Update - May 2013

by Sean Clancy, Adam Connatser, Lindsay Faine, Jon Finger, Rani Hauth Guerra, J. Atwood Jeter, Robert Johnston III, Amy Kaufman, David McLean, Ryan Mitchell, George Schutzer, Akash Sethi | Patton Boggs LLP on 5/8/2013

In This Issue: - DIGGING DEEPER: A Guide to Health Care Regulatory Due Diligence in Private Equity Deals 1 - Policy Spotlight: Affordable Care Act 6 - Case Spotlight: Best Practices in Down-Round Financings &...more

May and June Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 5/7/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Executive Compensation and Benefits Report: Proposed Regulations Highlight the Complexity of the $500,000 Deduction Limit for...

by Michael R. Bergmann, Sofie Bielen, Kristin M. Davis, Berit R. Freeman, Neil M. Leff, Barbara R. Mirza, Alessandra K. Murata, Timothy Nelson, Regina Olshan, David C. Olstein, Erica Schohn, more +Joseph M. Yaffe | Skadden, Arps, Slate, Meagher & Flom LLP on 4/8/2013

On April 1, 2013, the Internal Revenue Service issued proposed regulations providing guidance on the $500,000 deduction limit for compensation paid by certain health insurance companies to their employees. Because of the...more

Union Friendly - Using Collectively Bargained Pension Plans to Maximize Employee Benefit Plan Contributions for Closely Held...

by Gerald Nowotny on 2/13/2013

Overview - In Part I of this series, I discussed the benefits of collective bargaining agreements for small business owners and professional corporations for qualified retirement planning. The ability to unionize...more

Monthly Benefits Update - January 2013

by Daniel R. Salemi | Franczek Radelet P.C. on 2/4/2013

In This Issue: - Health & Welfare Plans ..Health Care Reform: IRS Issues Proposed “Pay or Play” Regulations ..Health Care Reform: IRS Issues FAQs on Various ACA Issues ..HHS Issues Final HIPAA Regulations...more

Legal Alert: 2013 Outlook for Insurance Regulation

by Sutherland Asbill & Brennan LLP on 1/31/2013

We end the first month of the year with a report on major insurance topics that we will be watching in 2013. Many of these developments can be traced to discrete events or market or political forces. This year, those...more

Payment Matters: American Taxpayer Relief Act of 2012: Physician Cuts Averted, Hospitals to Carry Portion of Price Tag

by Kristen Cilento Carter | Ober|Kaler on 1/17/2013

Avoiding sending American taxpayers over the so-called “fiscal cliff,” Congress enacted the American Taxpayer Relief Act of 2012 (the “Act”) [PDF] that was signed into law on January 2, 2013. Of biggest note, the Act included...more

Healthcare Provisions In The American Taxpayer Relief Act - The Good, The Bad And The Ugly

by Susan Feigin Harris | BakerHostetler on 1/15/2013

In late night action on December 31, 2012, the American Taxpayer Relief Act of 2012 (ATRA) was passed by the Senate and finalized days later by Congress and the President with a set of tax and spending policy provisions...more

McNees Insights - Asset Planning and Federal Taxation - Winter 2013

by McNees Wallace & Nurick LLC on 1/14/2013

2012 Tax Act - The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on January 1, 2013 to avert the tax law changes that were one part of the “fiscal cliff” facing our country’s economy (the other...more

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

by Katherine Carlucci, Thomas Stanberry | Davis Brown Law Firm on 1/13/2013

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

2013 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

by King & Spalding on 1/9/2013

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Legal Alert: The Fiscal-Cliff Tax Relief Affected Benefits, Too

by Jeffrey S. Ashendorf | FordHarrison on 1/5/2013

As most everyone knows by now, Congress adopted, and President Obama signed, legislation – the American Taxpayer Relief Act (the "Act") – that resolves many elements of the so-called "fiscal cliff," i.e., the various tax...more

Late Action to Avert “Fiscal Cliff” Includes Several Health Policy Changes

by Alexander Hecht, Kevin M. Kappel, Stephen Weiner | Mintz Levin - Health Law on 1/5/2013

As was widely expected over the month of December, the Obama Administration and Congress scrambled in the late hours of 2012 and on New Year’s Day devising a legislative package to prevent the United States from going over...more

2012-2013 Regulatory Agendas for Employee Benefits Published by DOL and Treasury

by Margaret C. Barker, Adam Cohen, Carol McClarnon, Jamey Medlin, Michael Miles, Joanna Myers, Vanessa Scott, W. Mark Smith, William Walderman, Carol Weiser | Sutherland Asbill & Brennan LLP on 1/3/2013

The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months. - On December 24, 2012, the U.S. Department of Labor (DOL) updated its 2012 Semi-Annual...more

FICA Tax “Holiday” Ends With 2012, and Social Security and Medicare Contributions Increase For Some Employees

by Kristyn Bunce DeFilipp, Robert A. Fisher | Foley Hoag LLP on 1/3/2013

On January 1, 2013, Congress approved the American Taxpayer Relief Act of 2012, the bill designed to avert the so-called “fiscal cliff.” The Act, which President Obama signed into law yesterday, extended certain tax relief...more

Obamacare – Will the New Taxes Impact Me?

by Brendan Lund | Carr, McClellan, Ingersoll, Thompson & Horn -... on 1/2/2013

Political debate for the past two years has focused on the future of the Patient Protection and Affordable Care Act, more recently called “Obamacare,” and the taxes enacted by Congress to help pay for it. With the national...more

Treasury Issues Binding Guidance On Medical Device Excise Tax

by Rosemary Becchi, George Schutzer | Patton Boggs LLP on 12/12/2012

The Department of the Treasury and the Internal Revenue Service (IRS) published in the December 7, 2012 Federal Register final regulations and released other interim guidance on the implementation of the new excise tax on...more

McNees Insights - Fall 2012

by Vance E. Antonacci, Scott Alan Mitchell, David M. Watts, Jr. | McNees Wallace & Nurick LLC on 11/15/2012

In This Issue: Year-End Tax Planning - Year-end planning is a bigger challenge this year than in past years because, unless Congress acts, tax rates will go up next year, many more individuals will be snared by...more

New 3.8% Medicare Tax on Investment and Unearned Income Beginning in 2013

by Thompson Coburn LLP on 11/14/2012

Starting January 1, 2013, a new 3.8% Medicare tax will apply to the investment and “unearned income” of individuals, trusts and estates. The tax is intended to apply to income exempt from the regular FICA or self-employment...more

Election Behind Us: Looking Ahead to the Fiscal Cliff and 2013

by Howard Schweitzer | Cozen O'Connor on 11/9/2012

The balance of power in Washington remains intact: control of The White House and Congress remains as it was prior to the election. Notwithstanding that balance of power, we are NOT in a status quo political environment....more

2012 Post-Election Analysis: A Narrowly Divided Electorate Has Spoken: How Will The President and The Congress Respond?

by Patton Boggs LLP on 11/9/2012

INTRODUCTION - With President Barack Obama having been reelected and the Senate and the House having stayed in Democratic and Republican hands, respectively, attention now will turn to the lame duck session that will...more

Benefits Update - November 2012, No. 4

by Fisher & Phillips LLP on 11/7/2012

In This Issue: - Will You Be Ready For 2013? By Callan Carter (San Francisco) and Patricia Harris (Atlanta): 2013 will mark not just the start of a new calendar year, but also new compliance obligations for employee...more

What You Need to Know About Health Savings Accounts

by Dinsmore & Shohl LLP on 11/1/2012

Is a health saving account (“HSA”) right for you? Find out in the article below which summarizes what a HSA is, who is eligible to establish one, types of expenses that can be paid with HSA funds, increases to HSA limits in...more

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