Labor & Employment General Business Tax

Read need-to-know updates, commentary, and analysis on Labor & Employment issues written by leading professionals.
News & Analysis as of

Staffing agency workers and ACA offers of coverage

The final regulations on the Affordable Care Act’s (ACA) “pay or play” rules were released on Feb. 10, 2014. Under the rules, there are potential penalties imposed on large employers that do not offer substantially all...more

Employee Benefits Developments - January 2016

IRS Guidance Addresses Numerous ACA Issues Related to HRAs. Just before the New Year, the IRS issued Notice 2015-87 (Notice), addressing the application of Affordable Care Act (ACA) market reform rules to different...more

The ERISA Litigation Newsletter - January 2016

Editor's Overview - Happy New Year! Because 401(k) plans play an increasingly prominent role as an employee's principal retirement investment vehicle, fiduciaries overseeing those plans face increased pressure to see...more

Annual ISO and ESPP Information and Reporting Requirements

Annual Information Statements and IRS Returns - Requirement to Report - For (1) any exercise of an incentive stock option (ISO) during 2015 or (2) transfer during 2015 of a share previously purchased pursuant to a...more

Section 162(m) Compliance Reminder

2016 Shareholder Approval Reminder - If a publicly-traded corporation’s equity incentive plan or annual bonus plan was last approved by shareholders in 2011, the plan must be submitted to shareholders for re-approval in 2016...more

What’s New for Employment Law in 2016?

Readers may be glad to know that there is (perhaps) a less-busy year on the horizon in terms of changes to UK employment law. However, there are still several developments of which employers should be aware...more

Another ROBS Gone Wrong – IRS Disqualifies ESOP

On November 23, 2015 the U.S. Tax Court issued a declaratory judgment that the Internal Revenue Service (IRS) did not abuse its discretion in issuing a Letter of Revocation of the tax qualified status of the Fleming...more

What About New York State’s Federal Tax Audits?

A noteworthy determination was issued earlier this month by one of the Division of Tax Appeals’ administrative law judges. Judge Bennett found in Matter of Chery that the Division of Taxation improperly denied the petitioning...more

Highlights of Tax Code Amendments in 2016

On 20 October 2015 the President of the Republic of Azerbaijan signed into law amendments to the Tax Code 2000, which are effective from 1 January 2016....more

The ERISA Litigation Newsletter - November 2015

Editor's Overview - This month we take a look at how the lower courts have been dealing with claims for retiree health benefits after the U.S. Supreme Court's ruling in M&G Polymers USA, LLC v. Tackett, 135 S. Ct. 926...more

Vanguard Attorney's Whistleblower Suit Dismissed for a Violation of the New York State Ethics Rule Prohibiting Disclosure of...

On November 13, 2015, the Supreme Court of New York dismissed a former Vanguard Group tax attorney's New York False Claims Act whistleblower complaint against his former employer. The court held that the attorney violated New...more

IRS Announces 2016 Retirement Plan Dollar Limits

The IRS recently announced cost of living adjustments for 2016. In general, the dollar limitations for retirement plans remained the same. The key dollar amounts are noted below, all of which remain unchanged from 2015....more

Hospitality, Food and Beverage Industry Newsletter

We are pleased to share the first edition of our Hospitality, Food and Beverage Industry Newsletter with you. This Newsletter addresses important recent legal developments affecting the hospitality and restaurant industry and...more

Employee Benefits Developments - October 2015

The Internal Revenue Service (IRS), consistent with prior regulations from the Department of Health and Human Resources (HHS), issued supplemental proposed regulations requiring employer sponsored health plans to provide...more

Spotlight On Alabama: A Busy Tax Year in Review

It has been a busy year for developments in Alabama state taxation. In this tax alert we review many of the significant developments that have occurred over the last 12 months....more

Payments to LLC Members Subject to Unemployment Compensation Tax

The Commonwealth Court of Pennsylvania held that members of a limited liability company (LLC) are employees of the LLC and are subject to Pennsylvania unemployment tax. The case, King’s Kountry Korner, LLC v. Dep’t of Labor...more

IRS Announces 2016 Retirement Plan Limitations – Most Limits Remain Unchanged

The Internal Revenue Service announced the 2016 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living...more

Alert: IRS Announces Adjusted Plan Limits for 2016

The Internal Revenue Service has announced the 2016 limits that affect the operation of tax-qualified retirement plans, including 401(k) plans, and certain other types of employee benefit plans, including deferred...more

IRS Releases Inflation Adjustments for 2016

Each year, the IRS calculates cost of living and inflation adjustments and determines how much certain limits and thresholds should be adjusted, if at all, for the upcoming tax year. The IRS released Revenue Procedure 2015-53...more

Law A' La Mode - Issue 17 October 2015

The Netherlands editorial team is delighted to bring you the 17th edition of Law a` la Mode, the quarterly legal magazine produced by DLA Piper’s Fashion, Retail and Design group for clients and contacts of the firm...more

Sales Tax Complexities of Customer Loyalty Programs

These days almost every business has some type of loyalty or reward program. At the heart of these programs, a business is trying to reward or incentivize its customers for certain consumer behavior. Not surprisingly, the...more

Potential Penalties Creating Adjustments to Health Care Coverage Plan Offerings

What ACA-related issues have had the most impact on welfare benefit plans and may surface during 2016? JRN: 2015 is the year when the potential to be penalized for not offering employee health care coverage that is both...more

Central States Pension Fund Submits Plan for Reducing Benefits

On Sept. 25, 2015, the Central States, Southeast and Southwest Areas Pension Plan (Central States), submitted to the Department of the Treasury a plan for reducing benefits under the Multiemployer Pension Reform Act of 2014...more

Kyiv Tax Newsletter (Ukrainian) - October 2015

Amendments to the State Budget of Ukraine for 2015 - On September 17, 2015 the Verkhovna Rada of Ukraine adopted the Law on Amendments to the Law of Ukraine on State Budget for 2015 No. 704-VII. According to the...more

Kyiv Tax Newsletter - October 2015

Amendments to the State Budget of Ukraine for 2015 - On September 17, 2015 the Verkhovna Rada of Ukraine adopted the Law on Amendments to the Law of Ukraine on State Budget for 2015 No. 704-VII. According to the...more

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