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MacDonald v. City of Shaker Heights, Ohio Board of Tax Appeals Case No. 2008-K-1883 (Dec. 28, 2012)

Squire Sanders
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USA
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April 1 2013

In this case, the Ohio Board of Tax Appeals (BTA) held that the City of Shaker Heights (City) could not impose its income tax on $9,107,013.16 of

Update on the PPACA IRS proposed regulations on the employer mandate tax

Squire Sanders
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USA
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January 15 2013

On December 28, 2012, the IRS issued proposed regulations related to the employer mandate tax that was enacted by the Patient Protection and

Tax regulation alert new tax rules to benefit debtors

Squire Sanders
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USA
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November 28 2012

Pension issues in the American Airlines (AMR) bankruptcy have resulted in the Internal Revenue Service (IRS) issuing new final regulations, effective November 8, 2012 (Final Regulations), which broadly impact all debtors facing underfunded pension plan obligations

Health care reform: IRS issues guidance for employers determining full-time employees

Squire Sanders
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USA
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October 30 2012

As reported in Health care reform: The implications of Supreme Court’s decision for employers, “the heart of the law requires that ‘large employers’ offer a medical plan that provides ‘minimum essential health benefits’ to their full-time employees or pay a tax effective Jan. 1, 2014.”

U.S. Supreme Court rules the individual mandate is constitutional and limits Medicaid expansion laws

Squire Sanders
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USA
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June 28 2012

The decision we've all been waiting for is in -- the U.S. Supreme Court has ruled that the statute commonly known as the individual insurance mandate (everyone must have minimum health insurance coverage or pay a pentalty) is constitutional under Congress' taxing power

2012 limitations for qualified pension plans

Squire Sanders
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USA
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November 1 2011

The 2012 annual cost-of-living adjustments to certain benefit limitations applicable to tax-qualified employee pension plans under the Internal Revenue Code were released by the Internal Revenue Service on October 20, 2011

New reporting requirements for incentive stock options and employee stock purchase plans

Squire Sanders
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USA
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January 14 2011

The Internal Revenue Service (IRS) has issued new information reporting forms, beginning with the 2010 tax year, that employers - both public and private - must provide by January 31, 2011 to employees who during 2010: Exercised incentive stock options (ISOs) (Form 3921) andor First transferred legal title, including transfers to brokers or financial institutions, to stock that was acquired upon exercise of options under employee stock purchase plans qualified under tax code Section 423 (ESPPs), where the exercise price was less than 100 percent of fair market value on the date of grant (Form 3922

2011 limitations for qualified pension plans

Squire Sanders
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USA
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November 1 2010

The 2011 annual cost-of-living adjustments to certain benefit limitations applicable to tax-qualified employee pension plans under the Internal Revenue Code were released by the Internal Revenue Service on October 28, 2010 and, in general, did not provide for adjustments to 2010 limitations

Pension Protection Act amendment deadline extension in IRS Notice 2009-97

Squire Sanders
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USA
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December 23 2009

This report summarizes a limited extension to the amendment deadline for certain changes to tax-qualified retirement plans required under the Pension Protection Act of 2006 (PPA

2010 limitations for qualified pension plans

Squire Sanders
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USA
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October 16 2009

The 2010 annual cost-of-living adjustments to certain benefit limitations applicable to tax-qualified employee pension plans under the Internal Revenue Code were released by the Internal Revenue Service on October 15, 2009, and, in general, did not provide for adjustments to 2009 limitations

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