The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more
2/28/2020
/ Affordable Care Act ,
Employee Benefits ,
Employer Mandates ,
Failure to Comply ,
Form 1094 ,
Form 1095 ,
Health Insurance ,
Healthcare Reform ,
Individual Mandate ,
Internal Revenue Code (IRC) ,
Reporting Requirements ,
Required Forms ,
Statute of Limitations ,
Tax Penalties ,
Tax Planning
The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to Section 162(m) of the Internal Revenue Code (Section 162(m)), expanding the scope of individuals and entities subject to Section 162(m), in addition to...more
12/24/2019
/ Comment Period ,
Compensation & Benefits ,
Corporate Taxes ,
Covered Employees ,
Debt Securities ,
Employee Benefits ,
Executive Compensation ,
Foreign Private Issuers ,
Grandfathering Rules ,
Income Taxes ,
IRS ,
Proposed Regulation ,
Public Hearing ,
Publicly-Traded Companies ,
Regulatory Requirements ,
Remuneration ,
Rulemaking Process ,
Section 12 ,
Section 162(m) ,
Securities Exchange Act ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Tax Planning ,
Tax Rates ,
Tax Reform ,
Trump Administration ,
Wage Deductions