The Chartwell Chronicles: Dependency
Annual Benefits Forum: How To Be an ERISA Superhero
The Arizona Board of Regents governs Arizona’s public university system, overseeing Arizona State University, Northern University of Arizona and the University of Arizona. The Board is required by law to establish uniform...more
Do you know the differences in estate tax law for couples when both spouses are U.S. citizens vs. when one spouse is a non-U.S. citizen? Or what nonlegal document should accompany a will? We are pleased to present the...more
Hong Kong’s top court has confirmed that the status of same-sex couples who have entered civil partnerships overseas is to be recognised when considering the grant of dependent visas. In QT v. Director of Immigration (FACV...more
Issued at the end of last year, Notice 2015-87 provided detailed guidance on a host of topics. The notice has been referred to colloquially in some quarters as the “pot luck” notice. Among other things, the notice, in Q&A 4,...more
Imagine that you are filling out Internal Revenue Service Form 1095-Cs for 2015 for an employer that offers employees the opportunity to elect self-only or family coverage under a minimum value group health plan. The plan...more