The Patient Protection and Affordable Care Act, often referred to as Obamacare (the “ACA”) has survived two trips to the U.S. Supreme Court. It remains to be seen whether there will be a third. ...more
12/24/2019
/ Affordable Care Act ,
Appeals ,
Congressional Authority ,
Constitutional Challenges ,
Health Insurance ,
Individual Mandate ,
Remand ,
Severability Doctrine ,
Shared Responsibility Rule ,
Tax Cuts and Jobs Act ,
Taxing Power ,
Trump Administration
The world of benefits regulation has seen significant change lately, with the enactment of tax reform in 2017 (see “Focus on ERISA - Tax Reform Includes Benefits and Compensation Provisions”), and the rise and fall of the...more
12/20/2019
/ 529 Plans ,
Employee Benefits ,
Employee Contributions ,
Employee Retirement Income Security Act (ERISA) ,
Home Healthcare Workers ,
Individual Retirement Account (IRA) ,
Internal Revenue Code (IRC) ,
Multi-Employer Pensions ,
New Legislation ,
Part-Time Employees ,
PBGC ,
Portability ,
Public Employees ,
Required Minimum Distributions ,
Retirement Funds ,
Safe Harbors ,
SECURE Act ,
Tax Credits ,
Tax Deductions ,
Tax Qualified Plans ,
Withdrawal
The Internal Revenue Service (the “IRS”) issued final regulations, effective September 23, 2019 (the “Final Regulations”), that modify the hardship distribution rules for plans established under Section 401(k) of the Internal...more
10/4/2019
/ 401k ,
Benefit Plan Sponsors ,
Bipartisan Budget Act ,
Final Rules ,
Hardship Distributions ,
Internal Revenue Code (IRC) ,
IRS ,
Pension Protection Act of 2006 ,
Retirement Plan ,
Retirement Plan Providers ,
Tax Cuts and Jobs Act
The Patient Protection and Affordable Care Act (the “ACA”) has survived two trips to the U.S. Supreme Court. It now appears as though a third is likely....more
12/21/2018
/ Affordable Care Act ,
Commerce Clause ,
Constitutional Challenges ,
Individual Mandate ,
SCOTUS ,
Severability Doctrine ,
Shared Responsibility Rule ,
Tax Cuts and Jobs Act ,
Tax Penalties ,
Taxing Power ,
Texas v US
The Internal Revenue Service (the “IRS”) recently issued Notice 2018-68 (the “Notice”) providing much-anticipated guidance on certain aspects of the “Tax Cuts and Jobs Act” (the “Act”) enacted in December 2017, which, among...more
8/29/2018
/ Covered Employees ,
Executive Compensation ,
IRS ,
New Guidance ,
Pay-for-Performance ,
Publicly-Traded Companies ,
Sales Commissions ,
Section 162(m) ,
Tax Cuts and Jobs Act ,
Tax Deductions ,
Written Agreements