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Results: 1-10 of 45

IRS proposes 162(m) regulations for certain health insurance issuers

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 2 2013

Yesterday, the IRS proposed new regulations limiting the deductions that certain health insurance issuers may take for compensation paid to their

Weekly Washington healthcare update

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 1 2013

Last week, Ways and Means Oversight Subcommittee Chairman Boustany wrote a letter to HHS Secretary Sebelius inquiring about a voter registration

A summary of major developments in key areas

  • Herbert Smith Freehills LLP
  • -
  • Australia, European Union, Indonesia, Myanmar, United Kingdom
  • -
  • March 7 2013

The Financial Reporting Council (FRC) and institutional bodies have published the following guidance in relation to corporate governance and

The issues 2013: upcoming legal topics in the Czech Republic

  • CMS Cameron McKenna
  • -
  • Czech Republic
  • -
  • February 1 2013

The adoption of the new Civil Code and the Act on Corporations, effective as of 1 January 2014, is a step of great importance for the Czech law. There

Preview 2013 (UK law)

  • Herbert Smith Freehills LLP
  • -
  • European Union, United Kingdom
  • -
  • January 15 2013

2013 will herald some significant changes to the UK legal arena, notably in the corporate area in relation to executive remuneration and narrative

Affordable Care Act: proposed regulations on employer shared responsibility

  • Sidley Austin LLP
  • -
  • USA
  • -
  • January 10 2013

The Treasury Department recently published proposed excise tax regulations under section 4980H of the Internal Revenue Code of 1986, as amended (the

2012 in review: key legal and regulatory developments

  • Allen & Gledhill LLP
  • -
  • Singapore
  • -
  • December 20 2012

This table provides an overview of the key developments in 2012 to date

Post election update

  • Bracewell & Giuliani LLP
  • -
  • USA
  • -
  • November 9 2012

The voters have now spoken in one of the most hotly contested and expensive races in American history, and the net effect of countervailing political winds was ironically to perpetuate the political status quo

Sixth Circuit Court of Appeals holds certain severance payments are not subject to FICA tax

  • Bass, Berry & Sims PLC
  • -
  • USA
  • -
  • September 19 2012

On September 7, the Sixth Circuit Court of Appeals issued a decision (United States v. Quality Stores, Inc.) holding that certain severance payments are not "wages" subject to Federal Insurance Contributions Act (FICA) tax, and upheld a bankruptcy court’s decision ordering a full refund of more than $1 million of FICA taxes paid by an employer with respect to severance payments it made to employees whose positions were eliminated in connection with the bankruptcy

Doing business in Canada

  • Gowling Lafleur Henderson LLP
  • -
  • Canada
  • -
  • September 17 2012

Unlike the United States, Canada was not created by a unilateral declaration of independence from the colonial occupation of England

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