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Results: 1-10 of 329

The Affordable Care Act: focus on adjunct faculty

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • October 1 2014

The concepts of "hours of service" and "full time" loom large in the Affordable Care Act's "employer shared responsibility" mandate (also known as

The Affordable Care Actcountdown to compliance for employers, week 13: IRS Notice 2014-49 offers useful guidance on changes in measurement periods or changes in testing methods

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

For purposes of complying with the Affordable Care Act’s employer shared responsibility rules (which are codified in Internal Revenue Code 4980H

The Affordable Care Actcountdown to compliance for employers, week 14: IRS notice 2014-55 gets the Employer Shared Responsibility rules to play nice with the rules governing mid-year cafeteria plan elections, among others

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

The Treasury Department and the IRS had a busy week issuing no less than five Affordable Care Act guidance items, consisting of: Filer instructions

Energy & environment update - September 15 2014

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 15 2014

Congress is in Washington this week for an intense few days before recessing until after the November elections. The House will vote September 17 on

IRS affirms treatment of short sales for UBTI purposes

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

Since there are many hedge funds that utilize short selling as part of their investment strategy, it is important for hedge fund investors, including

The Affordable Care Actcountdown to compliance for employers, week 16: so what, exactly, is an “offer of coverage”?

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 8 2014

Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act's employer

The Affordable Care Actcountdown to compliance for employers, week 17: cherry bomb in the gold fish pond, or third-party staffing arrangements and “offers of coverage by unrelated employers”

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 3 2014

With two seemingly simple and straightforward definitions in the final regulations implementing the Affordable Care Act's pay-or-play rules&i.e

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