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Who is “disabled” under ABLE?

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • January 19 2015

The recently-enacted federal ABLE statute provides a long-awaited vehicle for tax-exempt investing to meet future disability-related expenses of

114th Congress preview

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • January 7 2015

With the 114th Congress now officially underway with the Republican Party in control of the House of Representatives and the Senate, ML Strategies

Off-key BABs: IRS hits wrong note in reissuance analysis

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • December 30 2014

The IRS recently published a December 9, 2014 Chief Counsel Advice Memorandum to the effect that the defeasance of taxable Build America Bonds (BABs

The Affordable Care Actcountdown to compliance for employers, week 0: final thoughts and acknowledgements

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • December 29 2014

The Affordable Care Act is the single most important piece of Federal social legislation in more than a generation. While there was and is broad

Municipal bond interest paid by a bond insurer after an issuer’s bankruptcy discharge can remain tax-exempt

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • December 22 2014

In the aftermath of recent municipal bankruptcies in which issuers proposed andor implemented bankruptcy plans involving partial discharges of the

Enactment imminent for Section 529A tax-exempt savings programs for disabled beneficiaries

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • December 17 2014

On December 16, 2014 the U.S. Senate approved the Achieving a Better Life Experience ("ABLE") legislation previously approved by the House

The Affordable Care Actcountdown to compliance for employers, week 5: health and human services (HHS) wastes no time issuing proposed rules modifying minimum value rules

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • November 24 2014

Over the last couple of months, we have followed and reported on a particular ACA compliance strategy under which an employer subject to the

Governor Patrick proposes state budget cuts; Speaker DeLeo opposes

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • November 20 2014

This morning Speaker of the House Robert DeLeo indicated that he will not support the Governor's plan to trim the state budget to close a projected

Tax Court characterizes technology executive’s merger proceeds as ordinary income

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • November 18 2014

On October 30th, the U.S. Tax Court ruled that a key executive of a technology company acquired by Google for $93 million was required to report a

The Massachusetts health insurance mandate: some good news for Massachusetts taxpayers

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • November 17 2014

Since 2007, most Massachusetts residents have been required to either obtain health insurance coverage meeting Massachusetts "minimum creditable