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Results: 1-10 of 1,115

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


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


Health care reform's medical loss ratio rebates and their impact on employer group health plans
  • Snell & Wilmer LLP
  • USA
  • July 13 2012

Now that the Supreme Court has upheld the constitutionality of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act (collectively, the “Act”), employers must move forward with implementation


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


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 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


IRS defers application of nondiscrimination rules for insured group health plans
  • Proskauer Rose LLP
  • USA
  • December 23 2010

On December 22, 2010, the Internal Revenue Service ("IRS") released Notice 2011-1, which defers application of certain nondiscrimination requirements applicable to insured group health plans under the Affordable Care Act (the "Act"


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