Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.
Selling Privately Held Businesses – Interview with Stephen Gulotta, Managing Member, Mintz Levin's New York Office
Lauryn Hill's Tax Evasion a 'Battle for Survival': Lawyer
Bill on Bankruptcy: The Market's Unquenchable Thirst for Junk
Hot Topics for Waste-to-Energy Investors and Developers
Monitor Thy Drink: Alcohol Import Regulations Under the TTB (Alcohol and Tobacco Tax and Trade Bureau)
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
Will The Debt Ceiling Standoff End Up In Court?
Corporate Law Report - Office Party Holiday Risks, Human Trafficking, the Fiscal Cliff, More
Micah Green on U.S. Fiscal Policy
How Do We Pay For Lower Corp Tax Rates?
Polsinelli Shughart Election Analysis and Legal Insight
Why choose Bennett Jones for your Canadian Cross-Border Income Trust (CBIT)?
What are the tax benefits of a Canadian Cross-Border Income Trust (CBIT)?
Why choose Canada for a Cross-Border Income Trust (CBIT)?
What is a Canadian Cross-Border Income Trust (CBIT)?
Bill on Bankruptcy: Solyndra, Lehman, MF Global, ATP Oil, LSP Energy, Want Ads
Should you Opt-Out of the Voluntary Disclosure Program?
Weekly Brief: CFPB, Legal Fees & Hashtag Hijackers
Cost of Voluntry Asset Disclosure Program
Under amendments to the Unemployment Insurance Integrity Act of 2011 that took effect in late October, employers must now timely and adequately respond to a state unemployment agency’s information request about an employee’s...more
I didn’t have such a wonderful time at law school because I felt the administration and much of the faculty weren’t honest when it came to the study of law and more importantly, our job opportunities. There was one law...more
The MNsure Board met this week and provided metrics on the rollout of the MNsure program for the October 1 through November 30, 2013 timeframe. According the Executive Director April Todd-Malmlov, about 25,000 are in the...more
The Chancellor of the Exchequer today delivered a 130-page Autumn Statement that contained a number of surprises, as well as expected updates on areas such as partnership taxation....more
As we approach the end of the year, employers and plan sponsors of qualified retirement plans and health and welfare plans should take time to meet various upcoming deadlines. Failure to comply with the deadlines may result...more
Plan sponsors should consider whether they need to make certain plan amendments or provide certain plan notices prior to the end of the year.
The end of the year marks the deadline by which sponsors of qualified...more
In July, the government announced a one year postponement of the requirement for large employers to offer healthcare coverage to their full-time employees or risk paying a penalty. However, some of the transition rules that...more
Businesses subject to the Affordable Care Act’s “shared responsibility” provision must consider proper worker classification and its implications.
Although the Patient Protection and Affordable Care Act, as amended...more
On October 30, 2013, U.S. Department of Health and Human Services (HHS) Secretary Kathleen Sebelius sent a letter to U.S. Representative Jim McDermott stating that HHS does not consider qualified health plans (QHPs) sold...more
Executive Summary: Earlier this year, the Obama Administration delayed implementation of the employer mandate, a major provision of the 2010 health care reform law (the Affordable Care Act or "ACA"). The delay of the...more
The below Quick Reference chart provides employers with each state's 2014 unemployment and disability insurance taxable wage base. States that have not yet determined their 2014 rate are designated with "TBD" - To Be...more
Massachusetts recently announced that, due to federal rules under the Affordable Care Act, it will cease enforcement of its Section 125 cafeteria plan requirement for Massachusetts employers. Under that requirement, employers...more
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
Health & Welfare Plans -
Health Care Reform: Federal Health Insurance Marketplace Opens With Technical “Glitches” -
The federal health insurance marketplace (also known as the federal “exchange”) began accepting...more
On October 29, the Internal Revenue Service (IRS) issued Notice 2013-69, which includes guidance to foreign financial institutions (FFIs) entering into FFI agreements with the IRS and a draft FFI agreement. The Notice also...more
In my previous post on this blog, I discussed the possibility of a Canadian company being called upon to pay for an affiliated U.S. company’s pension liabilities. As discussed therein, this possibility potentially exists...more
A D.C. district court judge ruled that a case can proceed challenging the IRS rule allowing individuals who purchase insurance on exchanges established by the Federal government (and not by a State) to be eligible for premium...more
According to the Washington Post, the Obama Administration confirmed on October 23, 2013, that an individual who purchases health insurance during the open enrollment period through March 31, 2014, will not be required to pay...more
On October 29, 2013, the Massachusetts Connector released Bulletin 03-13, which sets forth a significant course change in the Commonwealth’s cafeteria plan, HIRD, and free rider surcharge rules....more
Settimo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [firstname.lastname@example.org - 0039 347 9023927 - twitter nicolacsalerno]...more
Sesto capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Euriopa, Us", di Nicola C. Salerno [email@example.com - 0039 347 90.23.927 - twitter nicolacsalerno]...more
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
Appendice 1.2 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [firstname.lastname@example.org]...more
Appendice 1.1 al primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [email@example.com]...more
Primo capitolo del progetto di libro "Presente e Futuro del PayGo in Italia, Europa, Us", di Nicola C. Salerno [firstname.lastname@example.org]...more