Bryan Cave Leighton Paisner (Bryan Cave) | USA | 26 Oct 2016
You might recall that the Department of Labor (DOL) took the position earlier this year that it had to protect individual retirement accounts and…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 7 Jul 2016
On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 3 Sep 2015
The IRS has issued some favorable guidance on the tax treatment of identity protection services provided to data breach victims. In Announcement…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 2 Jul 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…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 26 Mar 2013
After posting "New Hires and Counting Hours for Play or Pay Purposes," an alert reader pointed out to us that we had (unintentionally) identified a…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 14 Mar 2013
In this recently reported case, one Dr. Sutardja, a recipient of an allegedly discounted option, sued to recover 409A taxes imposed by the IRS. The…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 4 Jan 2013
In 2011, the IRS announced a voluntary correction program for employers that erroneously classified employees as independent contractors that we…
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 9 May 2012
In addition to requesting comments on the determination of “minimum value” (discussed in our prior post here), the IRS is also asking for comments regarding the information reporting requirements regarding “minimum essential coverage” under PPACA and for reporting by employers subject to “play or pay” penalties.
Bryan Cave Leighton Paisner (Bryan Cave) | USA | 4 May 2012
The IRS recently updated its audit guidelines for field agents conducting reviews of employers COBRA programs.