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Department Of Treasury And Internal Revenue Service Announce They Will Recognize Legal Same-Sex Marriages For Federal Tax Purposes...

In June 2013, the US Supreme Court in Windsor v. U.S., ruled as unconstitutional the portion of the federal Defense of Marriage Act (“DOMA”) which provided that for federal law purposes, a marriage meant an opposite-sex...more

IRS Issues Transition Relief On The One-Year Delay In PPACA’s Information Reporting And Employer Shared Responsibility Rules

Late on July 9, 2013, the IRS issued Notice 2013-45 which provides some additional information regarding the Department of Treasury’s recently announced delay in the information reporting and employer shared responsibility...more

Obama Administration Delays Until 2015 Large Employer Shared Responsibility Requirements, Reporting And Tax Penalties

On July 2, 2013, the Department of Treasury announced a one-year delay in the employer shared responsibility mandate under the Affordable Care Act (“ACA”) and related information reporting. Complexity Leads to Delayed...more

Final Regulations Issued On Nondiscriminatory Wellness Programs – New Rules For Outcome-Based Programs

On May 29, 2013, the Departments of Labor, Treasury and Health and Human Services released final regulations on nondiscriminatory wellness programs in group health plan coverage. The regulations largely follow the proposed...more

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