Proposed regulations may affect default risk for borrowers with pension plans *

USA - April 11 2013
The Pension Benefit Guaranty Corporation (PBGC) has proposed regulatory safe harbors waiving the obligation of financially sound defined benefit…

Co-authors: Matthew C. Ryan.

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Large employers must offer health coverage or pay assessment *

USA - January 22 2013
Beginning in 2014, large U.S. employers that do not offer a minimum level of affordable health coverage to their full-time employees may be required…

Co-authors: Lori Partrick.

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Many self-insured plans subject to new annual fees this year *

USA - January 16 2013
New regulations have been issued under the Patient Protection and Affordable Care Act ("PPACA") implementing annual fees and reporting requirements…

Co-authors: Justin Krawitz.

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Health care reform update: new Medicare tax withholding begins in 2013 *

USA - December 11 2012
The Internal Revenue Service recently released proposed regulations for the Additional Medicare Tax, a new levy on high-income taxpayers created by the Pension Protection and Affordable Care Act.

Co-authors: Matthew C. Ryan.

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Supreme Court ruling mandates timely employer actions *

USA - July 2 2012
The Supreme Court’s decision in National Federation of Independent Business v. Sibelius upholding the Patient Protection and Affordable Care Act (PPACA) leaves in place the market reforms and tax provisions that have become effective under health care reform over the last two years and gives a green light to the continued implementation of these measures.

Co-authors: Susan P. Serota, Christine L. Richardson.

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