So much energy has been spent on what the final regulations on the employer shared responsibility tax and the related final reporting regulations (the “ESRR”), that some of the most significant considerations have been missed...more
Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more
12/26/2013
/ Affordable Care Act ,
Anti-Kickback Statute ,
Cafeteria Plans ,
Employee Retirement Income Security Act (ERISA) ,
Employer Group Health Plans ,
FICA Taxes ,
Flexible Spending Accounts ,
FSA ,
HSA ,
IRS ,
Medicare Taxes ,
PBGC ,
Retirement Plan ,
Roth Conversions ,
Same-Sex Marriage ,
Year-End Planning ,
Year-End Tax Planning
Yesterday Hawaii adopted the Hawaii Marriage Equity Act of 2013 recognizing same sex marriages as of December 2, 2013 and permitting persons in civil unions in Hawaii to apply to be married without first requiring dissolution...more