IRS Says PCORI fees are deductible *

USA - June 12 2013
As employers plan for paying various health care reform fees, one question that arises is whether the fees owed are tax deductible. In particular, it…

Co-authors: Emily Erstling.

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IRS releases proposed regulations on the Affordable Care Act's play or pay mandate *

USA - January 28 2013
On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively "IRS") published proposed regulations ("Proposed…

Co-authors: Stacy H Barrow, James R Napoli, Heather R Stone, Tzvia Feiertag, Peter J Marathas Jr.

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American Taxpayer Relief Act affects mass transit benefits and other employee benefits *

USA - January 18 2013
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 ("ATRA") into law.[1] ATRA, adopted as an alternative to stepping…

Co-authors: Emily Erstling, Lisa A. Berkowitz Herrnson, Steven D Weinstein.

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Sixth Circuit will not rehear quality stores decision that severance pay in connection with a reduction in force is not subject to FICA; Supreme Court next step? *

USA - January 16 2013
On September 7, 2012, the Sixth Circuit Court of Appeals held in United States v. Quality Stores, Inc. that severance payments to former employees…

Co-authors: Elizabeth M. Mills, Andrea S Rattner.

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IRS releases guidance for employers and others on the 2013 Medicare taxes under the Affordable Care Act *

USA - December 10 2012
On November 30, 2012, the Internal Revenue Service released proposed regulations and two sets of frequently asked questions implementing two new Medicare taxes under the Patient Protection and Affordable Care Act that are effective starting in 2013.

Co-authors: Stacy H Barrow, James R Napoli, Peter J Marathas Jr.

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