Articles

The Affordable Care Act (“ACA”) imposes a forty percent (40%) tax on the amount by which the cost of the insurance benefit exceeds an applicable dollar limit. This is referred to as the “Cadillac tax” and is effective for tax years beginning after 2017.

This Article identifies some of the continuing legal challenges to the ACA and identifies actions that employers should consider regardless of pending litigation or possible legislative action.

Highlights of the Opinion regarding King v. Burwell and the Affordable Care Act.

Under the Patient Protection and Affordable Care Act, providers of minimum essential coverage during a calendar year must report certain coverage information to the Internal Revenue Service and to covered individuals. Following are some frequently asked questions regarding this reporting responsibility.

On May 1, 2015, the U.S. Small Business Administration (SBA) announced plans to expedite the implementation of the sole source authority provision in the Women-Owned Small Business (WOSB) Federal Contracting Program and changed the deadline to study which industries are underrepresented by WOSBs.

April 15th has come and gone, but what should you do if you receive a letter from the IRS? A recent "Tax Tip" from the IRS discussed recommendations for taxpayers who receive a notice or letter from the IRS. We share their recommendations with you here.

Under the Patient Protection and Affordable Care Act, providers of minimum essential coverage during a calendar year must report certain coverage information to the Internal Revenue Service and to covered individuals. This article provides an overview of the reporting requirements and responsibilities.

The question presented to the Supreme Court in King v. Burwell (U.S. Supreme Court No. 14-114) is whether the IRS may permissibly promulgate regulations to extend tax-credit subsidies to coverage purchased through exchanges established by the federal government under the ACA.

A properly drafted and executed Power of Attorney can offer untold protection and peace of mind when you or a loved one become incapacitated or need assistance in managing financial affairs. Let's review what has changed as of January 1, 2015.

The implementation of the Affordable Care Act (ACA) has significantly altered the landscape of employment and employee benefits, and new final regulations promulgated by the federal government continue that trend.

On February 12, 2014, the Internal Revenue Service issued final regulations with respect to the Affordable Care Act (ACA). This Part IV of a series of articles deals with the transition relief afforded to non-calendar year plans.

Purchasing life insurance is one of the most important decisions a person can make. However, this purchase can be undermined by lack of thoughtful planning regarding beneficiary designations. Below are five common errors to avoid when naming beneficiaries.

On February 12, 2014, the Internal Revenue Service issued final regulations with respect to the Affordable Care Act (ACA). Part I of this series of articles provides an overview of the Final Regulations and Part II addresses transitional relief from the “play or pay” penalties. Part III, below, deals with the monthly measurement method to identify the full time employees to whom minimum value coverage must be offered in order to avoid penalty.

On February 12, 2014, the Internal Revenue Service issued final regulations with respect to the Affordable Care Act (ACA). Part I of this series of articles provides an overview of the Final Regulations. Part II addresses the 2015 transitional relief from the “play or pay” penalties available to applicable large employers.

In our last article, we discussed why having a valid Power of Attorney is essential to your future well-being. While the responsibility of selecting a trustworthy agent to act on your behalf may seem overwhelming, there are options to consider when establishing your Power of Attorney that may make the decision easier.