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New Health Care Reform FAQs, Part II

The DOL, HHS, and IRS (the “Departments”) recently released new Health Care Reform Frequently Asked Questions (“FAQs”). The FAQs provide guidance on cost-sharing limitations and coverage of preventive services....more

The US tax rescission doctrine: when the parties want an agreement to disappear

The old saw about the best-laid plans of mice and men also goes for international tax planning and transactions with significant tax consequences. Sometimes the business and/or financial assumptions around the planning...more

IRS Issues Proposed Regulations for Employer-Shared Responsibility under ACA

On December 28, 2012, the IRS issued proposed regulations with respect to employer-shared responsibility regarding health coverage under the Affordable Care Act of 2010 (ACA). Employers are permitted to rely on these proposed...more

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