Tax Labor & Employment

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Navigating Legal Issues in Connection with Employer Sponsored On-Site Health Clinics

Employers are increasingly concerned with the high cost of health care and executives in the C-Suite are beginning to take notice. The Affordable Care Act (‘‘ACA’’) required employers who sponsor group health plans to adopt a...more

Form 5500 Deadline is Quickly Approaching

As a reminder, the annual Form 5500 deadline is quickly approaching. Calendar year employee benefit plans that applied for an extension must file Forms 5500 by Thursday, October 15, 2015. The Form 5500 Annual...more

The Small Stuff Creates The Biggest Liability Pitfalls For 401(k) Plan Sponsors

When I was a kid, I had an Intellivision. For those people born after 1980, Intellivision was a video game console that had better graphics than an Atari 2600 that people just didn’t buy. You could say Intellivision was the...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

CLIENT ALERT: Worker Misclassification

Continuing its focus on combating worker misclassification, the U.S. Department of Labor has awarded nearly $40 million in federal grants to 45 states and territories. The grants are designed to enhance unemployment insurance...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

Final Forms and Instructions for ACA Information Reporting Released

The IRS recently released the final forms and instructions for information reporting under the Affordable Care Act (“ACA”). The final forms and instructions will be used for reporting in 2016 concerning 2015 coverage. The...more

Best in Law: Tax Ruling Confirms Protocol on Job-Related Judgments

The California Court of Appeal recently confirmed that employment-related settlements or judgments are wages from which employers must withhold payroll taxes. In Cifuentes v. Costco Wholesale Corp., Cifuentes...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 12 of 24): Deconstructing Form 1095-C, Parts II...

This series is devoted principally to the reporting requirements imposed by Internal Revenue Code §§ 6055 and 6056 as added by §§ 1502 and 1514 of the Affordable Care Act (ACA), respectively. The former reports offers of...more

Do Seasonal Workers “Count” for Forms 1094-C and 1095-C?

We were asked that recently, proving that there is such a thing as a wrong question. Let’s break it down. The same person may be both a “seasonal worker” and a “seasonal employee,” but those terms are used to discuss separate...more

New Projects and Updates From the IRS Employee Plans Compliance Unit

The IRS Employee Plans Compliance Unit (EPCU) recently announced two new projects and updated two others. In each case EPCU is using compliance checks as a tool to increase IRS enforcement presence and ensure compliance....more

Employers Will Begin Receiving Premium Subsidy Award Notices From The Health Care Exchange in 2016

Beginning in 2016, the Centers for Medicare & Medicaid Services (CMS) will begin its process of verifying the eligibility of recipients who receive the Affordable Care Act’s (ACA) advanced premium tax credit to help purchase...more

D.M. 19 Giugno 2015: Il Decreto Sul Credito D'imposta Per - Enti E Fondi Previdenziali

La presente newsletter analizza il Decreto del Ministro dell'Economia e delle Finanze 19 giugno 2015 (pubblicato in Gazzetta Ufficiale n. 175 del 30 luglio 2015) (di seguito, il "Decreto") concernente condizioni, termini e...more

Under the Dome: Inside the Maine State House

Under the Dome: Inside the Maine State House provides a high-level overview of recent activity at the Maine State House. Double Whammy in Maine’s Paper Industry - This past week, two northern Maine paper mills...more

How To Operate A Retirement Plan Provider Practice on a Shoe String

I decided to start my own practice when another law firm stated that I could earn $150,000 if I brought them $450,000 billable work. I thought if I could bring in $450,000 of business, why would I need them and waste $300,000...more

Compensation and Benefits Insights – September 2015

The Patient Protection and Affordable Care Act (“ACA”)’s 40% excise tax on high-cost employer-sponsored health coverage (commonly known as the “Cadillac tax”) is slated to take effect in 2018. The IRS has issued several...more

Reporting for ACA Mandates: Final Forms and Additional Guidance

The IRS has finalized the 2015 forms and instructions for reporting under the individual and employer mandates and issued additional guidance on these new reporting requirements. The following forms are now available...more

IRS Releases Final Forms for Health Care Reform Reporting

With required reporting under the Affordable Care Act (ACA) looming, employers should be aware of the latest guidance from the IRS. As a reminder, information reporting requirements apply to all employers who are members of...more

Are LLC Owners Subject to Medicare Tax on Their Distributive Shares?

In a typical employer-employee relationship, the employer and employee each pay half of the Medicare tax due. However, the owners (called “members”) of a limited liability company (“LLC”) are usually considered self-employed...more

Further Guidance on the ACA’s Cadillac Tax

The Affordable Care Act (ACA) added Code Section 4980I to the Internal Revenue Code. Effective for tax years beginning on or after January 1, 2018, an excise tax of 40 percent will be imposed on the cost of employer-sponsored...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 11 of 24): Reporting 2015 Coverage of “MV-Lite”...

In Notice 2014-69, the Treasury Department and the IRS clarified that a group health plan that fails to provide substantial coverage for in-patient hospitalization and physician services will not be treated as providing...more

It’s the End of the Determination Letter Program -- As We Know It

With Announcement 2015-19, the Internal Revenue Service has effectively ended the determination letter program for individually designed qualified plans as of January 1, 2017. Individually designed plans can still obtain...more

Important HRA Information Buried in Notice 2015-68

Notice 2015-68 sets forth several items for which the Agencies intend to propose regulations. The Notice also provides that the state government agency sponsoring coverage under the Basic Health Program is required to report...more

What Plan Sponsors Don’t Know, May Hurt Them

When I worked at a semi-prestigious law firm, one of the named partners (whose son was a respectable politician) asked me what my practice was. I told him it was ERISA, said he said didn’t know anything about it and walked...more

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