Business & Tax Articles

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.

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.

As employers begin to feel the impact of the Patient Protection and Affordable Care Act (“ACA”) on their health benefit costs, many small employers (100 or fewer employees) are searching for ways to avoid the shared responsibility penalty by providing affordable coverage for employees.

There is a television commercial for a large mutual fund company in which seemingly remote events influence unrelated outcomes around the world.

The American Taxpayer Relief Act (“ATRA”) signed into law by President Obama on January 2, 2013 made the concept of “portability” permanent.

A trademark is a word, group of words, design, or symbol used to identify a particular product.
One of the benefits of obtaining federal trademark registration is that it provides the owner with the exclusive right to use the trademark nationwide on or in connection with the goods or services listed in the registration.

On September 17, 2012, the Department of Health and Human Services (HHS) announced that the Massachusetts Eye and Ear Infirmary and Massachusetts Eye and Ear Associates, Inc. (MEEI) agreed to pay an amount of $1.5 million to settle potential violations of the Health Insurance Portability and Accountability Act of 1996, as amended (HIPAA).