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Expect focus - volume III, Summer 2014

  • Carlton Fields Jorden Burt
  • -
  • USA
  • -
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and

2014 summary of new Maine laws

  • Pierce Atwood LLP
  • -
  • USA
  • -
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most

Affordable Care Act shared responsibility penalty delayed until 2015

  • Morgan Lewis & Bockius LLP
  • -
  • USA
  • -
  • July 3 2013

On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcementin an unusual placethat implementation of the employer Shared

Breaking Treasury official announces anticipated delay in employer mandate, reporting requirements

  • Bryan Cave LLP
  • -
  • USA
  • -
  • July 2 2013

It will be an additional year before employer and insurer reporting under Code Sections 6055 and 6056 is effective (so the first reports will be due

Federal government seeks Supreme Court review of quality stores decision excluding severance payments from FICA

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 7 2013

On May 31, 2013, the federal government, after requesting two extensions, filed its long-awaited petition for writ of certiorari seeking U.S. Supreme

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

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

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