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Watch out for IRS letters: IRS Begins Enforcing Employer Mandate

The IRS has recently begun enforcing the “employer shared responsibility” (ESR) provisions of the Affordable Care Act (the "Act"), which require employers having 50 or more full-time employees (or full-time equivalent...more

Calendar Year Plans Need to File Form 5500 by Monday, July 31, 2017

Executive Summary: The Form 5500 is an annual report that must be filed for every employee benefit plan that covers 100 or more participants. For calendar year plans, these forms must be filed by July 31, 2017....more

ACA Repeal Effort Moves to Senate - Employers Should Continue Compliance for Now

The U.S. House of Representatives has passed legislation that would effectively eliminate the Affordable Care Act’s (ACA’s) employer mandate, open the door for simplified employer coverage reporting, provide greater...more

President Trump Signs Executive Order on Affordable Care Act

On Friday January 20, 2017, President Trump signed an executive order titled “Minimizing the Economic Burden of the Patient Protection and Affordable Care Act Pending Repeal.” The Order directs the Secretary of Health and...more

Internal Revenue Code Section 162(m) Compliance Alert

As we start the New Year, publicly traded corporations should begin reviewing their compensation plans/arrangements to ensure that compensation that is intended to qualify as performance-based compensation satisfies the...more

Affordable Care Act Update: Hospitalization Services Required for Plan to Meet Minimum Value

On November 4, 2014, the Internal Revenue Service (IRS) released guidance (Notice 2014-69) clarifying that certain group health plans that do not provide for hospitalization services or physician services or both will fail to...more

Supreme Court's Contraceptive Decision Not a One-Size-Fits-All Religious Exemption from the Affordable Care Act's Requirements

In Burwell v. Hobby Lobby, the Supreme Court ruled 5-4 that closely-held, for-profit corporations have standing under the Religious Freedom Restoration Act of 1993 (RFRA). In addition, the Court held that while the...more

IRS Announces Section 409A Compliance Initiative Project

Executive Summary: At the American Bar Association Section of Taxation 2014 May Meeting, an IRS official announced that the IRS has created a compliance initiative project (CIP) for Section 409A of the Internal Revenue Code...more

6/18/2014  /  Compliance , IRS , Section 409A
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