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Supplemental excepted benefits? “It depends.”

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

Last week, HHS, along with the Department of Labor and the Treasury, provided long overdue guidance regarding the third category of supplemental

IRS ruling permits inclusion of “friendly PCs” in consolidated federal income tax returns

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • February 13 2015

On December 19, 2014, the Internal Revenue Service ("IRS") issued a private letter ruling (the "Ruling") allowing corporations that manage physician

Baker administration announces budget fix plan

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • February 4 2015

Governor Charlie Baker and Lieutenant Governor Karyn Polito announced on Tuesday a series of proposals aimed at closing the Commonwealth's

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