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The IRS has released Notice 2018-99 to provide guidance to taxpayers on determining the amount of parking expenses for qualified transportation fringe benefits that is nondeductible and/or subject to unrelated business Income Tax ("UBIT"). Notice 2018-99 comes in the...
A federal district court has ruled, in Ward v. Aetna Life Insurance Company, that a long-term disability ("LTD") insurer's denial of the plaintiff's benefit claim was appropriate even though the plaintiff had paid the required premiums and was told in writing that he...
The Centers for Medicare & Medicaid Services ("CMS") has announced the Medicare Part A deductibles and Part B premiums for 2019. Medicare Part A covers inpatient hospital and hospice care, while Part B covers outpatient services such as doctors' visits. The Part A...
A federal district court, in the Northern District of Texas, has ruled, in Children's Hospital Association of Texas v. Azar et. al., that the individual mandate provision contained in the Affordable Care Act ("ACA") is unconstitutional. Furthermore, the court ruled...
The U.S. District Court for the Eastern District of Wisconsin, in Reif v. Assisted Living by Hillcrest LLC, has confirmed that a Family and Medical Leave Act ("FMLA") claim may be triggered when an employer promised FMLA coverage before an employee's eligibility under...
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A recent 9th Circuit decision called out a common misconception -- in the form of "incorrect legal advice" that the buyer received prior to closing -- that "[a]bsent an express assumption of liability, the Buyer does not assume the [withdrawal] liability" for a...
The IRS has issued Notice 2018-94, which provides a 30-day extension to the deadline for Applicable Large Employers ("ALEs") to distribute the 2018 Affordable Care Act ("ACA") reporting forms to employees and covered individuals. NOTE: This extended deadline applies...
It is never easy to downsize a workforce. The best companies aim to combine a considerate exit for those who leave, with morale-building incentives for those who remain. What better way to start than by using what GM has done as an example, as reported in a November...
On November 26, 2018, House Ways and Means Committee Chairman Kevin Brady (R-Texas) introduced a substantial tax package consisting of two main divisions: the Taxpayer First Act of 2018, and the Retirement, Savings, and Other Tax Relief Act of 2018. Chairman Brady...