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Results: 1-10 of 2,551

The Primary Purpose Test and SRP Chameleon: How the Obamacare “Penalty” Became a “Tax” Only to Become a “Penalty” Again
  • Bryan Cave Leighton Paisner (Bryan Cave)
  • USA
  • July 22 2018

The Patient Protection and Affordable Care Act of 2010 (aka "Obamacare" or the "ACA"), with its infamous "individual mandate" (and corresponding


Employee Benefits Newsletter - Summer 2018
  • Jackson Lewis PC
  • USA
  • July 19 2018

In this Issue New Agency Guidance Makes Mental Health Parity and Addiction Equity Act Enforcement a Priority Finding Missing Participants in a


Estate Tax Changes Past, Present, and Future - July 2018
  • McGuireWoods LLP
  • USA
  • July 17 2018

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


IRS Increases ACA Employer Affordability Percentage for 2019
  • Haynes and Boone LLP
  • USA
  • June 6 2018

Generally, the Affordable Care Act (the “ACA”) requires coverage under a group health plan sponsored by an “applicable large employer” (at least 50


Estate Tax Changes Past, Present, and Future - June 2018
  • McGuireWoods LLP
  • USA
  • June 4 2018

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


IRS Is Sending ACA Penalty Notices to Employers
  • Holland & Hart LLP
  • USA
  • May 15 2018

If you believe your company was subject to the Affordable Care Act (ACA) coverage requirements in 2015 (generally, all employers with 50 full-time or


Podcast: ACA Employer Assessment Letters
  • Proskauer Rose LLP
  • USA
  • May 10 2018

In this episode of the Proskauer Benefits Brief, senior counsel Damian Myers and associate Liz Down examine the IRS’s enforcement of the Affordable


HSA Family Contribution Limit is Restored to $6,900 for 2018
  • Armstrong Teasdale LLP
  • USA
  • May 8 2018

On April 26, 2018, the Internal Revenue Service (IRS) released Revenue Procedure 2018-27 and restored the 2018 HSA contribution limit to $6,900 for an


Pensions & Benefits in the USA
  • Morgan Lewis & Bockius LLP
  • USA, Global
  • May 1 2018

A structured guide to pensions & benefits laws in the USA


Tax Policy Update - Apr 24, 2018
  • McGuireWoods LLP
  • USA
  • April 24 2018

The White House remains determined to send Congress its rescissions package for the $1.3 trillion omnibus spending bill enacted last month. According