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Long-awaited guidance issued on the application of the Supreme Court’s DOMA decision on retirement plans

USA - April 7 2014 On April 4, 2014, the Treasury Department and the Internal Revenue Service (the "IRS") released long-awaited guidance on how qualified retirement…

Lisa Rhein Carrasco, Andrew J. Fawbush, Jason R. Kleiss, Brandon E. Sherlinski.

U.S. Supreme Court holds severance payments are wages subject to FICA

USA - March 25 2014 On March 25, 2014, the U.S. Supreme Court ruled in an 8-0 decision that severance payments made to involuntarily terminated employees are taxable…

Lisa Rhein Carrasco, Andrew J. Fawbush, Jason R. Kleiss, Brandon E. Sherlinski.

Newly released guidance: HHS allows non-compliant policy for another two years and IRS simplifies employer administrative burden

USA - March 12 2014 Over the past several months, Patient Protection and Affordable Care Act ("ACA") guidance has been released on a frequent basis. On March 5, 2014…

Lisa Rhein Carrasco, Andrew J. Fawbush, Jason R. Kleiss, Brandon E. Sherlinski.

IRS issues final regulations clarifying when property will be considered subject to a substantial risk of forfeiture

USA - February 25 2014 On February 25, 2014,the Internal Revenue Service ("IRS") issued final regulations regarding property transferred in connection with the performance…

Lisa Rhein Carrasco, Andrew J. Fawbush, Jason R. Kleiss, Brandon E. Sherlinski.

The waiting is over: ACA waiting period final regulations issued

USA - February 24 2014 On February 20, 2014, the Departments of Labor, Treasury, and Health and Human Services (the "Agencies") issued final regulations implementing the…

Lisa Rhein Carrasco, Andrew J. Fawbush, Jason R. Kleiss, Brandon E. Sherlinski.