Affordable Care Act, Fringe Benefits

Supreme Court Holds Employers Cannot Discriminate Against LGBTQ Employees: Are Your Employee Benefit Plans Up to Snuff?

Snell & Wilmer on 6/24/2020

On June 15, 2020, the United States Supreme Court issued a landmark opinion in Bostock v. Clayton County Georgia. At issue in Bostock was whether an employer could fire an employee for being gay or transgender without...more

Practical Insights on Tax Reform: Impact on Employee and Fringe Benefits

Nutter McClennen & Fish LLP on 4/6/2018

On December 22, 2017, President Trump signed into law legislation, known as the Tax Cuts and Jobs Act (“TCJA”), which is the most extensive overhaul of the United States Internal Revenue Code (the “Code”) in 30 years. In...more

Employee Benefits and the Tax Cuts and Jobs Act

Maynard Nexsen on 4/5/2018

As we move into the second quarter of 2018, now is a good time to remind employers about the significant impact of the Tax Cuts and Jobs Act (TCJA) on employee benefits. While some of these issues may not affect the taxation...more

What Every Employer Needs To Know About The Tax Reform Law

Fisher Phillips on 3/12/2018

Late last year, Congress passed the Tax Cuts and Jobs Act (the “Act”) and it was quickly signed by the President. The Act seeks to reform the current tax system and contains numerous provisions that may be significant to...more

Decoding the Tax Cuts and Jobs Act – Part VI: Employment and Fringe Benefit Related Provisions

Foster Garvey PC on 2/28/2018

BACKGROUND - The Tax Cuts and Jobs Act (“TCJA”) creates, modifies or eliminates a number of employment and employee fringe benefit related provisions of the Code. Both employers and employees need to be aware of these...more

Tax Cuts and Jobs Act: Implications for Health and Welfare Plans and Fringe Benefits

Snell & Wilmer on 1/30/2018

On December 22, 2017, the Tax Cuts and Jobs Act (“the Act”) was signed into law, and it has various implications for employers who sponsor employee benefit plans. This newsletter focuses on the provisions in the Act that...more

Fringe Benefits: What Tax Reform Means to the Employer

McDermott Will & Emery on 1/17/2018

The new tax reform legislation includes important changes to the tax treatment of employer-sponsored benefit programs, including transportation benefit programs and moving expense reimbursements. The law also creates a new...more

Tax Bill Means Changes to Employee Benefits and Executive Compensation

Stinson - Benefits Notes Blog on 1/12/2018

On December 22, 2017, President Trump signed into law a tax bill reconciling both the House and Senate versions of the so-called Tax Cuts and Jobs Act. The Act’s major provisions are lowering the corporate tax rate to 21%...more

President Trump Signs Tax Reform Bill into Law

Akin Gump Strauss Hauer & Feld LLP on 1/9/2018

On December 15, 2017, the House and Senate conference committee agreed on the terms of the final tax reform bill, previously referred to as the “Tax Cuts and Jobs Act” (the “Act”), which was subsequently approved by both...more

Tax Reform and Employee Benefits – What You Need to Know Now

Foley & Lardner LLP on 1/9/2018

As you have probably heard by now, the recently enacted Tax Cuts and Jobs Act (the Tax Reform Act) made significant changes to the Internal Revenue Code. With regard to executive compensation, the Tax Reform Act made widely...more

Much Ado About (Almost) Nothing?

Foley & Lardner LLP on 1/8/2018

Impact of Tax Reform on Employer-Provided Retirement, Welfare, and Fringe Benefits - The recently enacted Tax Cuts and Jobs Acts (the “Tax Reform Act”) made significant changes to the Internal Revenue Code. Although there...more

The Impact of the Tax Cuts and Jobs Act on Employee and Fringe Benefits

Mintz - Employment Viewpoints on 1/4/2018

The Tax Cuts and Jobs Act makes some notable, though targeted, changes to the employee benefits landscape. We summarize some of the more significant changes in the Question and Answers set out below....more

How Tax Reform Will Affect Employee Benefit Plans

Troutman Pepper on 12/28/2017

On December 22, President Donald Trump signed into law H.R. 1 (the Act), which makes widespread changes to the Internal Revenue Code. The Act makes several changes to the rules governing retirement plans, welfare plans and...more

New Tax Law Provisions Affect Employee Benefit Programs

Schwabe, Williamson & Wyatt PC on 12/26/2017

The Tax Cuts and Jobs Act (the “Act”) recently enacted by Congress will soon become effective. The primary focus of the new law is the reduction of corporate and individual income taxes. Nevertheless, a number of provisions...more

The Impact of the 2017 Tax Reforms on Employment-Based Benefits and Tax-Favored Compensation

BakerHostetler on 12/26/2017

Whenever the United States Congress takes up “tax reform,” there always is a danger that the Congress will pay for such tax reform, in part, by eliminating many of the tax incentives that enable employers to provide...more

New Tax Plan Changes Rules on Health Coverage, Employee Benefits and Executive Compensation

Baker Donelson on 12/26/2017

While primarily focused on individual and business tax cuts and reform, the final Republican tax cut bill includes several provisions expected to impact health care coverage and expenses. First, the bill effectively repeals...more

Tax Reform Law Includes Paid Leave, Sexual Harassment Settlement Provisions

Fisher Phillips on 12/22/2017

The Tax Cuts and Jobs Act (H.R. 1), passed by Congress on December 20 and expected to be signed into law by President Trump in the coming days, contains several provisions that will directly impact employers and workplace...more

Tax Reform Changes to Healthcare

Holland & Knight LLP on 12/22/2017

Following a final vote in the U.S. House of Representatives on Wednesday morning, Dec. 20, 2017, Congress sent the Tax Cuts and Jobs Act (H.R. 1) to President Donald Trump's desk. In addition to extensive revisions to the tax...more

GOP Tax Reform: Impact on Executive Compensation and Employee Benefit Plans

Williams Mullen on 12/21/2017

The tax reform act, formerly known as the Tax Cuts and Jobs Act (the “Act”), was approved by House and Senate Republicans and is ready to be signed into law by President Donald Trump. President Trump is expected to sign the...more

What Notable Employment Provisions are in the Tax Bill?

Littler on 12/21/2017

The first significant piece of legislation to make it to President Trump's desk, the Tax Cuts and Jobs Act (H.R. 1), includes an employer tax credit for providing paid family and medical leave, elimination of a business...more

Preparing for Tax Reform: The Current State of Play on Proposed Changes to Executive Compensation and Employee Benefits

Skadden, Arps, Slate, Meagher & Flom LLP on 11/20/2017

On November 16, 2017, the House of Representatives voted to approve its version of the Tax Cuts and Jobs Act. The Senate is expected to vote on its version of the bill following the Thanksgiving break, which would require a...more

DOL Issues Guidance Regarding Interaction Between Affordable Care Act And Fringe Benefit Requirements Under Service Contract,...

Proskauer - Government Contractor Compliance... on 5/2/2016

The Davis Bacon Act and the Davis Bacon Related Acts (collectively “DBRA”) and the Service Contract Act (“SCA”) impose additional obligations related to fringe benefits and wages on covered contractors. With the passing of...more

Patient Protection and Affordable Care Act (PPACA) › Fringe Benefits