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Reducing employee hours to avoid the Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • March 18 2014

The Affordable Care Act subjects large employers to tax penalties if they do not offer group health plan coverage to part-time employees who average

IRS modifies the “Use-It-or-Lose-It” rule for health Flexible Spending Arrangements

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 1 2013

On October 31, 2013, the IRS issued Notice 2013-71 allowing employers to modify their section 125 cafeteria plan documents to provide for the

IRS to perform compliance checks on the 457(b) "Top Hat" deferred compensation plans of 400 nonprofit entities

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 26 2013

The Internal Revenue Service (IRS) Employee Plans Compliance Unit (EPCU) is sending compliance check letters to 200 tax-exempt entities in fiscal

IRS issues proposed regulations applicable to employer shared responsibility regarding health coverage

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 29 2013

The Department of Treasury published proposed regulations on the employer shared responsibility provisions of the Affordable Care Act (ACA) on

Ohio BTA rules SERP is a pension, not subject to municipal income tax

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 8 2013

The Ohio Board of Tax Appeals has ruled that a supplemental executive retirement plan was a pension, proceeds from which were specifically exempted from

Don’t miss the chance to have your organization’s tax-exempt status reinstated

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 29 2012

In June 2011, the Internal Revenue Service (IRS) revealed that more than 275,000 tax-exempt organizations lost their exempt status under a provision of the Pension Protection Act of 2006

Your school's 403(b) plan and the IRS requirement for annual participant notice

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 19 2012

The IRS has recently concluded an audit project to determine if school districts sponsoring 403(b) plans are in compliance with an IRS rule commonly known as the “Universal Availability” rule

Not too late to claim the Small Business Health Care Tax Credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 16 2012

We previously sent out an e-alert to our subscribers notifying them of the Small Business Health Care Tax Credit

What's new for the week of May 2, 2011

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 2 2011

IRS May 3, 2011 solicitation of written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in a Medicare shared savings program through an ACO

Limitation on excessive remuneration paid by certain health insurance providers: Section 9014 of the Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 18 2011

In a disqualified tax year, applicable individual remuneration for services performed is not deductible above $500,000