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Results: 1-10 of 1,348

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


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


2014 summary of new Maine laws
  • Pierce Atwood LLP
  • USA
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most


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


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: 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


Weekly Washington healthcare update
  • McGuireWoods LLP
  • USA
  • April 1 2013

Last week, Ways and Means Oversight Subcommittee Chairman Boustany wrote a letter to HHS Secretary Sebelius inquiring about a voter registration


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


Congressional update - second session of the 112th Congress begins
  • Locke Lord LLP
  • USA
  • January 31 2012

After a month-long recess, the House of Representatives returned to session last week (the Senate returns today


IRS proposes 162(m) regulations for certain health insurance issuers
  • McGuireWoods LLP
  • USA
  • April 2 2013

Yesterday, the IRS proposed new regulations limiting the deductions that certain health insurance issuers may take for compensation paid to their