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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

China newsletter - summer 2013
  • Greenberg Traurig LLP
  • China, Macau
  • July 17 2013

For the purpose of fully implementing the spirit of the Eighteenth National Congress of the Communist Party of China and attracting more foreign

New Government legislation programme: industry & sector specific breakdown- SpringSummer 2015
  • William Fry
  • Ireland
  • January 16 2015

The Irish Government has published its legislation programme for the SpringSummer 2015 parliamentary session. There are 32 Bills which are currently

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

Severance payments and FICA - the saga continues
  • Seyfarth Shaw LLP
  • USA
  • September 19 2012

On September 7, the Court of Appeals for the Sixth Circuit upheld the decision in United States v. Quality Stores, Inc., finding that severance pay is generally not subject to Social Security and Medicare taxes under the Federal Insurance Contributions Act, or FICA

US Supreme Court’s decision on healthcare reform: what employers should know
  • Squire Patton Boggs
  • USA
  • August 8 2012

The United States Supreme Court recently upheld the constitutionality of the Patient Protection and Affordable Care Act

Supreme Court rules on health care reform: what does this mean for employers?
  • Davis Wright Tremaine LLP
  • USA
  • July 19 2012

As most people know now, the Patient Protection and Affordable Care Act (“ACA”) survived review by the Supreme Court and was found to be constitutional

Supreme Court upholds Affordable Care Act
  • Gray Plant Mooty
  • USA
  • July 10 2012

On June 28, in a much-anticipated decision, the Supreme Court upheld the Patient Protection and Affordable Care Act (ACA

Worker misclassification issueshow are hospitals at risk?
  • Hall Render Killian Heath & Lyman PC
  • USA
  • May 15 2014

Members of today's workforce generally fall into one of three classifications: employers, employees and independent contractors. Recently, federal

Seventh Circuit holds that medical residents may qualify for student exception to FICA taxes
  • Seyfarth Shaw LLP
  • USA
  • November 7 2008

On September 23, 2008, the United States Court of Appeals for the Seventh Circuit held that medical residents may qualify for the student exception from the payment of taxes under the Federal Insurance Contribution Act (FICA) and that the determination of whether a medical resident qualifies for the student exception is to be made on a case-by-case basis