We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-2 of 2

HHS provides supplemental guidance on waiver of PPACA restricted annual limit waiver

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • December 22 2010

On November 5, 2010, and December 9, 2010, HHS issued supplemental guidance (Guidance) on the process for obtaining waivers of the restricted annual limits requirement of PPACA

Severance benefits may not be subject to FICA taxes: you may need to file a protective refund claim soon

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • January 18 2013

In United States v. Quality Stores, 693 F.3d 605 (6th Cir. 2012), the Court of Appeals for the Sixth Circuit held that certain severance amounts paid