In This Presentation:

- Affordable Care Act

- Affordable Care Act: Fees and Taxes 2015 – Employer Shared Responsibility Fee

- Forms for Reporting Fees

- Retirement Plan Errors - Overview

- Retirement Plan Errors - Eligibility

- Retirement Plan Errors - Vesting Errors

- Retirement Plan Errors - Compensation

- Retirement Plan Errors - Loans

- Retirement Plan Errors - IRS Correction Process

- Equity Compensation

- Incentive Stock Options

- ISO Taxation (General Case)

- Any Advantages to Early Exercise ISOs?

- ISO Reporting

- Nonqualified Stock Options (NQSOs)

- Restricted Stock

- Restricted Stock Units

- Section 409A

- Overview – Section 409A

- Separation Pay and 409A

- Legal Notice and Treasury Circular 230 Notice

- Excerpt from Affordable Care Act: Fees and Taxes 2015: Employer Shared Responsibility Fee:

• The employer shared responsibility fee is to encourage employers to offer health coverage or pay an amount to subsidize coverage through an exchange

• Two penalties:

• Big penalty

– If employer does not offer minimum essential coverage (“MEC”) to

95% of full-time employees (“FTs”); and

– 1 employee enrolls on exchange and receives subsidy

– Penalty is $2,000 x (number of employees – 30)

• Not as big penalty

– If employer does offer MEC to at least 95% of FTs, but coverage is

not both (a) minimum value, and (b) affordable; and

– 1 employee enrolls on exchange and receives subsidy

– $3,000 x number of employees who go to the exchange for

coverage and qualify for premium subsidy or cost sharing

– Capped at big penalty

Please see full Presentation below for more information.

LOADING PDF: If there are any problems, click here to download the file.

Written by:

Published In:


DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Dorsey & Whitney LLP | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

All the intelligence you need, in one easy email:

Great! Your first step to building an email digest of JD Supra authors and topics. Log in with LinkedIn so we can start sending your digest...

Sign up for your custom alerts now, using LinkedIn ›

* With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name.