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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

More nonprofits may now file Form 990-N e-Postcard

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 19 2011

Now, more small exempt organizations may file the simple Form 990-N electronic notice, otherwise known as the e-Postcard, instead of the Form 990-EZ or standard Form 990

IRS provides guidance to exempt organizations on claiming the Small Business Health Care Tax Credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 11 2011

Under the Patient Protection and Affordable Care Act, the Small Business Health Care Tax Credit (the "Tax Credit") is available to small businesses and exempt organizations as an incentive to provide health insurance coverage for their employees

Retirement plan compliance priorities for 2011

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 14 2010

The mission of the IRS's Employee Plans Division ("EP") is to protect the assets of retirement plans and the benefits of plan participants by ensuring that plans are operated in accordance with their terms and with applicable provisions of the Internal Revenue Code