Supreme Court finds health care reform constitutional *

USA - June 28 2012
On June 27, 2012, the U.S. Supreme Court issued its decision in National Federation of Independent Business v. Sebelius, upholding the constitutionality of the Patient Protection and Affordable Care Act of 2010 (the “ACA”).

Co-authors: John D. Martini, Rachel Cutler Shim, Dennis R. Bonessa.

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IRS issues guidance and requests comments on $2,500 health flexible spending account limit effective 2013 *

USA - June 6 2012
The Internal Revenue Service recently released Notice 2012-40 that provides guidance on the $2,500 annual limitation on salary reduction contributions to health flexible spending accounts (“FSAs”), effective beginning in 2013.

Co-authors: John D. Martini, Dodi Walker Gross, Rachel Cutler Shim.

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Court issues $35m award against plan fiduciaries for excessive fees *

USA - May 22 2012
A recent decision, Tussey v. ABB, Inc., 2012 WL 1113291 (W.D. Mo. 3/31/2012), has drawn much attention in the retirement plan community.

Co-authors: Derek J. Baker, John D. Martini, Dennis R. Bonessa.

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Click here for nexus? What you need to know about Pennsylvania's new click-through and affiliate nexus guidance *

USA - December 6 2011
On December 1, 2011, the Department of Revenue issued Sales and Use Tax Bulletin 2011-01 to remind remote sellers of their sales tax collection obligations.

Co-authors: Lee A. Zoeller, Michael A. Jacobs, Kelley C. Miller.

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Newfound settlement authority at the Pennsylvania Board of Appeals: having the option is great, but not always a great option *

USA - November 18 2011
Without any statutory action, the Pennsylvania Department of Revenue's Board of Appeals has decided it has the authority to compromise tax appeals, effective immediately.

Co-authors: Michael A. Jacobs.

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