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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 45

Supreme Court issues decision on ACA subsidies
  • Bricker & Eckler LLP
  • USA
  • June 26 2015

This morning, the U.S. Supreme Court issued their decision in the King v. Burwell case. In a 6-3 ruling, the Court upheld the subsidies under the


Ohio BTA rules SERP is a pension, not subject to municipal income tax
  • Bricker & Eckler LLP
  • USA
  • January 8 2013

The Ohio Board of Tax Appeals has ruled that a supplemental executive retirement plan was a pension, proceeds from which were specifically exempted from


Reducing employee hours to avoid the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • March 18 2014

The Affordable Care Act subjects large employers to tax penalties if they do not offer group health plan coverage to part-time employees who average


IRS to perform compliance checks on the 457(b) "Top Hat" deferred compensation plans of 400 nonprofit entities
  • Bricker & Eckler LLP
  • USA
  • July 26 2013

The Internal Revenue Service (IRS) Employee Plans Compliance Unit (EPCU) is sending compliance check letters to 200 tax-exempt entities in fiscal


IRS modifies the “Use-It-or-Lose-It” rule for health Flexible Spending Arrangements
  • Bricker & Eckler LLP
  • USA
  • November 1 2013

On October 31, 2013, the IRS issued Notice 2013-71 allowing employers to modify their section 125 cafeteria plan documents to provide for the


Health care reform: seven things employers need to know now
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

The program covers “early retirees” who are (a) age 55 or older but not yet eligible for Medicare; and (b) not active employees of an employer currently contributing to an employer-based plan


Nonprofits unhappy with health care proposals
  • Bricker & Eckler LLP
  • USA
  • September 30 2009

Nonprofits are concerned about the ramifications of recent health care reform proposals being debated in Washington, one of which is a for-profit tax credit


New midyear election change under cafeteria plan rules
  • Bricker & Eckler LLP
  • USA
  • October 6 2014

The IRS recently issued Notice 2014-55, which expands the rules regarding midyear election changes under a cafeteria plan. Specifically, this notice


IRS issues proposed regulations applicable to employer shared responsibility regarding health coverage
  • Bricker & Eckler LLP
  • USA
  • January 29 2013

The Department of Treasury published proposed regulations on the employer shared responsibility provisions of the Affordable Care Act (ACA) on


What's new for the week of May 2, 2011
  • Bricker & Eckler LLP
  • USA
  • May 2 2011

IRS May 3, 2011 solicitation of written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in a Medicare shared savings program through an ACO