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Results: 1-10 of 1,287

First Circuit rules in favor of dialysis operator in tax dispute

  • King & Spalding LLP
  • -
  • USA
  • -
  • August 18 2014

On August 13, 2014, the United States Court of Appeals for the First Circuit affirmed a district court's judgment in a tax dispute proceeding that

IRS issues ACA branded Prescription Drug Fee regulations

  • Reed Smith LLP
  • -
  • USA
  • -
  • August 16 2014

The Internal Revenue Service has published final regulations that provide guidance on the annual fee imposed by the Affordable Care Act on covered

IRS adjusts coverage affordability percentage for tax credit (not safe harbor) purposes

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • August 15 2014

In recently released Revenue Procedure 2014-37 (the "Rev. Proc."), the IRS adjusted the contribution percentage, from 9.5 percent to 9.56 percent, to

Affordable Care Act employer penalties another reason to make sure workers are properly classified as employees or independent contractors

  • Jackson Lewis PC
  • -
  • USA
  • -
  • August 14 2014

Beginning next year, an applicable large employer that does not offer affordable minimum value group health coverage to its fulltime employees (and

IRS releases draft forms for ACA reporting for large employers and employers with self-insured plans

  • Liebert Cassidy Whitmore
  • -
  • USA
  • -
  • August 13 2014

On July 24, 2014, the IRS released draft forms that will be used by large employers and employers who offer self-insured plans to report information

Employee benefits update - August 2014

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 12 2014

On July 22, 2014, two Federal Circuit courts issued conflicting decisions regarding whether the federal government may grant premium tax credits in

IRS issues draft forms for 2015 ACA reporting

  • Roetzel & Andress
  • -
  • USA
  • -
  • August 11 2014

On July 24, 2014, the Internal Revenue Service released drafts of the forms that large employers will be required to file in order to show that the

Individual responsibility under the ACA

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 11 2014

Effective 2014, if a taxpayer is not covered under minimum essential coverage for one or more months, then, unless an exemption applies, the taxpayer

Religious institutions: August 2014

  • Holland & Knight LLP
  • -
  • USA
  • -
  • August 6 2014

The IRS allegedly has a procedure in place for "signature authority" to initiate a church tax investigation or examination, subject to an independent

Courts issue contradictory opinions regarding tax credits under the Affordable Care Act: implications for employers

  • Day Pitney LLP
  • -
  • USA
  • -
  • August 6 2014

On July 22nd, two contradictory decisions on the application of the Patient Protection and Affordable Care Act of 2010, as amended (the "ACA") were