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Results: 1-10 of 1,708

Selected Kansas legislative activity, March 21-24
  • Foulston Siefkin LLP
  • USA
  • March 28 2016

The legislative leadership proved last week that the legislative process can move with alacrity when necessary. During the last month and a half of


North Carolina General Assembly week in review
  • McGuireWoods LLP
  • USA
  • August 28 2015

Two months into the fiscal year and the government is still operating under a Continuing Resolution (CR). With the CR set to expire at 11:59 pm on


Don't retaliate: Tennessee retaliatory tax improperly included Pennsylvania workers' compensation assessments
  • Eversheds Sutherland (US) LLP
  • USA
  • October 13 2015

The Tennessee Supreme Court held that the Tennessee Department of Commerce and Insurance (Department) improperly imposed retaliatory taxes on


Form 1095 Deadlines Extended and Other December Developments Impacting Health Benefits
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 4 2016

In a welcome development, the IRS announced on December 28, 2015 (IRS Notice 2016-04) the following extensions of Form 1095-C and Form 1095-B


Breaking Treasury official announces anticipated delay in employer mandate, reporting requirements
  • Bryan Cave LLP
  • USA
  • July 2 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


Brexit: charting a new course
  • Herbert Smith Freehills LLP
  • OECD, United Kingdom, USA, European Union, Global
  • September 16 2016

On 23 June 2016, a majority of voters in a Referendum on the UK's membership of the European Union (EU) voted for the UK to leave the EU. The vote


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


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


New guidance on computing taxes payable by plan sponsors and insurers
  • Quarles & Brady LLP
  • USA
  • April 30 2012

On April 17, the Internal Revenue Service (“IRS”) published regulations detailing how employers and insurers will calculate a new tax imposed under the Patient Protection and Affordable Care Act (now called the “ACA” by regulators


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