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Results: 1-10 of 534

Financial services legislative and regulatory update

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • May 13 2013

What had been a relatively quiet week, where until Friday it seemed like the biggest news was that Treasury Secretary Jack Lew was working on his

IRS proposes regulations to implement certain ACA insurance premium tax credit, medical loss ratio provisions

  • Reed Smith LLP
  • -
  • USA
  • -
  • May 13 2013

On May 3, 2013, the Internal Revenue Service (IRS) published proposed regulations implementing the ACA's health insurance premium tax credit, as

Information-gathering and tax audits by a revenue authority could there be an ulterior purpose?

  • DLA Cliffe Dekker Hofmeyr
  • -
  • Canada
  • -
  • May 10 2013

The Canadian Federal Court of Appeal's (FCA) recent judgment in MNR v RBC Life Insurance Co, 2013 FCA 50 (decided on 21 February 2013) condemned the

President Obama’s 2014 fiscal year budget proposes deduction for reinsurance premiums paid to non-US affiliates

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 9 2013

The 2014 Fiscal Year Budget for the US federal government proposed by the Obama administration would end the tax deduction for reinsurance premiums

Employers must provide notices regarding availability of exchange coverage

  • Jackson Lewis LLP
  • -
  • USA
  • -
  • May 9 2013

A provision of the 2010 health care reform law requires employers to provide notices, by March 1, 2013, to all employees regarding the availability

The labor, employment and benefits law implications of the Affordable Care Act - are you prepared?

  • Littler Mendelson
  • -
  • USA
  • -
  • May 6 2013

For millions of employers around the country, the Patient Protection and Affordable Care Act (ACA) represents much more than a collection of new

Recent developments in New York's taxation of unauthorized life insurers

  • Duane Morris LLP
  • -
  • USA
  • -
  • May 3 2013

Prior to 2012, New York afforded surprisingly favorable tax treatment to life insurance companies that are not licensed to conduct business in New

Appellate Division upholds denial of insurance company’s claim for refund of retaliatory tax

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • May 2 2013

In Prudential Insurance Co. of America v. Wrynn, 2013 NY Slip Op. 02343 (1st Dep't, Apr. 9, 2013), the Appellate Division, First Department, upheld a

Health care reform: guidance for individuals seeking health insurance premium tax credit

  • Franczek Radelet PC
  • -
  • USA
  • -
  • May 1 2013

Beginning in 2014, eligible individuals who purchase coverage under a qualified health plan through an Affordable Insurance Exchange may receive a

Transactions to minimize the tax implications of the twenty-one-year rule for trusts

  • Fasken Martineau DuMoulin LLP
  • -
  • Canada
  • -
  • April 30 2013

For income tax purposes, trusts are generally deemed to dispose of their capital property every 21 years following their creation, resulting in the