News & Analysis as of

Consolidated Omnibus Budget Reconciliation Act Corporate Taxes

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Emerging Benefit Risks

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Watch All of the Company’s Mailboxes for a New Round of Tax Assessments - Another wave of Internal Revenue Service (“Service”) assessments of the employer shared responsibility tax (a/k/a pay or play) were recently released....more

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The Big Picture of the Employer Shared Responsibility Tax

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Ever since the Treasury Department in early 2014 issued final regulations on the employer shared responsibility tax (ESR tax)1 and the related final reporting regulations (ESR regulations)2 under the Patient Protection and...more

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