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Results: 1-10 of 1,481

Self-insured for WGA? New Guarantee Statement required
  • Loyens & Loeff
  • USA
  • September 12 2016

As from 1 January 2017, the social security contributions for WGA-Vast and WGA-Flex will be combined in one contribution. Consequently, the employers


SBA Final Rule Adopts Changes to Subcontracting Limitations and Other Regulations
  • Holland & Knight LLP
  • USA
  • June 1 2016

The U.S. Small Business Administration (SBA) has issued a long-awaited final rule to implement certain small business-related provisions of the


2016 Summary of New Maine Laws: State of Maine 127th Legislature, 2nd Regular Session
  • Pierce Atwood LLP
  • USA
  • May 16 2016

The new laws highlighted in this summary are those most relevant to our clients and does not include all laws enacted this past session. This summary


Expect focus - volume III, Summer 2014
  • Carlton Fields
  • 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


On the roadlegal considerations for telecommuting employees
  • Dykema Gossett PLLC
  • USA
  • June 19 2012

Given the ease with which teleworktelecommuting (employee working remotely) is possible and the myriad of reasons why employees desire to telecommute, it is not surprising that telecommuting is becoming more common


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


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


IRS rules on Section 419 funds utilizing cash value life insurance
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 22 2007

On October 17, 2007, the Internal Revenue Service issued a revenue ruling taking the position that an employer’s contribution to a welfare benefit fund may not be deductible, in whole or in part, under section 419 to the extent the fund pays premiums on cash value life insurance policies


IRS implements information reporting for employer-owned life insurance
  • Sutherland Asbill & Brennan LLP
  • USA
  • November 19 2007

On November 13, 2007, the Treasury Department and Internal Revenue Service published in the Federal Register temporary and proposed regulations implementing information reporting requirements for employer-owned life insurance, enacted in the Pension Protection Act of 2006


IRS issues regulations on reporting employer-owned life insurance contracts
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • November 20 2007

The Pension Protection Act of 2006 (PPA) established reporting requirements and income exclusion rules applicable to an employer that is a direct or indirect beneficiary of a life insurance contract covering one or more of its employees