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SCOTUS Opinion on King v. Burwell
Highlights of the Opinion regarding King v. Burwell and the Affordable Care Act.
FAQ’s On Reporting Employer-Provided Health Insurance Offer and Coverage
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.
SBA Proposes Amendments to Sole Source Authority for Women-Owned Small Businesses
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.
After Tax Season: What To Do If You Receive a Letter from the IRS
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.
Reporting Employer-Provided Health Insurance Offer and Coverage
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.
Pending Supreme Court Ruling on Tax Credits
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.
Bona Fide Orientation Periods and the ACA
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.
Affordable Care Act Final Regulations Part IV: Non-Calendar Year Plans
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.
Affordable Care Act Final Regulations Part III: Monthly Measurement of Full-Time Employees
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.
ACA Final Regulations, Part II: 2015 Transitional Relief for Applicable Large Employers
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.
The Affordable Care Act and Self-Insurance for Small 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.
Erie Inland Port & the Panama Canal Expansion
There is a television commercial for a large mutual fund company in which seemingly remote events influence unrelated outcomes around the world.
Portability – What Was Fixed and What Was Forgotten
The American Taxpayer Relief Act (“ATRA”) signed into law by President Obama on January 2, 2013 made the concept of “portability” permanent.
Top Five Trademark Mistakes by Business Owners
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.
Stolen Laptop Containing Patient Information Costs Providers $1.5 Million
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).
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