News & Analysis as of

Penalties Trade Preferences Extension Act (TPEA)

King & Spalding

Trade & Manufacturing - News of Note - November 2015

King & Spalding on

GSP Program Review Results in Changes to Covered Products and Countries - In late September, the Office of the United States Trade Representative announced the outcome of the Generalized System of Preferences (GSP)...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - August 2015

Proskauer Rose LLP on

Editor's Overview - As the summer draws to a close, this month's Newsletter previews three cases that the U.S. Supreme Court already has agreed to hear that ought to be of particular interest to ERISA plan sponsors and...more

Snell & Wilmer

ACA Information Reporting Penalties Have Been Increased

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Code Sections 6055 and 6056 require large employers and all employers (even small employers) sponsoring self-funded health plans to file information returns with the IRS and furnish statements to applicable employees...more

Mintz - Employment, Labor & Benefits...

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 2 of 24): Yikes! The Costs of Failing to Comply...

The Affordable Care Act (ACA) imposes information reporting rules on providers of minimum essential coverage, e.g., insurance carriers and self-funded plans, and on applicable large employers, i.e., those employers that are...more

Goulston & Storrs PC

New Trade Act Hikes Penalties for Information Return Failures

Goulston & Storrs PC on

The newly-enacted Trade Preference Extension Act boosts the penalties for failing to provide accurate information returns to the IRS and payees – such as Forms W-2, 1098, and 1099, as well as Forms 1095-B and 1094-B. The...more

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