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The Affordable Care Actcountdown to compliance for employers, week 18: emerging strategies to reduce or eliminate exposure for assessable payments under the Affordable Care Act’s pay-or-play rules

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • August 25 2014

The Affordable Care Act's employer shared responsibility, or "pay-or-play," rules require "applicable large employers" (generally employers with 50

Energy & environment update - August 25, 2014

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • August 25 2014

Now that summer is drawing to a close, let’s check in on one important bill that lost momentum just as the summer was beginning. Remember the Senate

IRS relaxes and clarifies renewable energy tax credit eligibility requirements for projects under construction

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • August 12 2014

On August 8, 2014, the Internal Revenue Service (IRS) issued Notice 2014-46 in response to continued industry requests for clarification on several

The Affordable Care Actcountdown to compliance for employers, week 22: charting the future of the premium subsidies (and employer penalties): Halbig v. Burwell and King v. Burwell

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • July 28 2014

On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on

Charting the future of premium subsidies under the Affordable Care Act: Halbig v. Burwell and King v. Burwell

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

On July 22, 2014, two federal appellate courts issued conflicting decisions, within hours of each other, regarding the IRS final rule published on

IRS begins audit of deferred compensation plans subject to Section 409A

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • June 2 2014

The IRS announced at recent bar association meeting that it is commencing a formal compliance initiative program (CIP) of selected employers and

The Affordable Care Actcountdown to compliance for employers, week 30: the IRS tells us that employer payment plans (really, really, really) don’t work

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • June 2 2014

The IRS recently issued two Q&As on the subject of employer payment plans, the purpose of which was to again underscore that arrangements purporting

IRS chief counsel shrugs off taxpayer’s Section 956 gambit

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 28 2014

In a recently released Chief Counsel Advice Memorandum (the "Memorandum"), the IRS Office of Chief Counsel (International) addressed an interesting

The Affordable Care Actcountdown to compliance for employers, week 32: why capping annual hours at 1560 does not work

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 19 2014

Whenever Congress draws a line in the sandsuch as with exposure for assessable payments under the Affordable Care Act's employer shared

China update - May 19 2014

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • China, Hong Kong, USA
  • -
  • May 19 2014

On May 5, the U.S. Third Fleet issued a press release stating that from June 26 to August 1, twenty-three nations, 47 ships, six submarines, more