News & Analysis as of

Statute of Limitations Employer Mandates

Statute of Limitations refers to a statute that sets the time period during which a legal claim can be brought. Most statute of limitations laws require individuals to sue at some point during a set period... more +
Statute of Limitations refers to a statute that sets the time period during which a legal claim can be brought. Most statute of limitations laws require individuals to sue at some point during a set period usually commencing from the date of the wrong or injury or the discovery of the wrong or injury. Except for under a limited set of circumstances, if an individual does not file a suit within the specified time period, the law bars them from ever suing on that claim. less -
Epstein Becker & Green

IRS Memo Concludes No There Is Statute of Limitations for ACA Employer Mandate Penalties Under Internal Revenue Code § 4980H

The IRS Office of Chief Counsel recently issued a memo which, in a surprise to many, concluded that the filing of the Affordable Care Act (“ACA”) Forms 1094-C and 1095-C (“C Forms”) does not start the statute of limitations...more

Cozen O'Connor

IRS Asserts No Statute of Limitations for ACA Violations; May Require New Record Retention Policies

Cozen O'Connor on

When it comes to complying with the law, the expiration of a statute of limitations can be a welcome relief for employers trying their best to be legally compliant, but discovering that they were not 100 percent correct with...more

Kramer Levin Naftalis & Frankel LLP

IRS: Affordable Care Act Penalties Go On … and On … Forever?

The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

...3, 2, 1 Happy New Year! Countdown to 2020’s 10 New California Employment Laws

As 2019 winds down, employers operating in California will not want to forget that January 1, 2020, rings in several new California laws affecting the workplace. Here’s a New Year’s Eve countdown of 10 important new...more

Seyfarth Shaw LLP

California Enacts New Record-Keeping Mandates In Response To Changing Federal Program

Seyfarth Shaw LLP on

Seyfarth Synopsis: Last week, Governor Brown signed into law Assembly Bill No. 2334, Occupational Injuries and Illness, Employer Reporting Requirements, and Electronic Submission....more

Genova Burns LLC

New York City Issues Mandatory Sexual Harassment Poster & Fact Sheet

Genova Burns LLC on

The New York City Commission on Human Rights (“the Commission”) has issued its mandatory poster and information sheet for distribution to employees pursuant to the recently enacted Stop Sexual Harassment in New York City...more

Constangy, Brooks, Smith & Prophete, LLP

D.C. Wage Theft Prevention Act Goes Live

On February 26, the District of Columbia’s new Wage Theft law became effective after a period for review by the U.S. Congress expired without any action being taken....more

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