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By Aaron Bayer, Alyssa Cunningham
If you are a lobbyist, do business or plan to do business with the State of Connecticut, or own or work for a business with a registered political action committee ("PAC"), you should be aware of sweeping new campaign finance reform provisions that take effect on December 31, 2006.
Education expenses have soared over the past several years. According to collegeboard.com, the 2005–2006 average cost of tuition and fees at a private U.S. college was $21,235, up 5.9% from the previous year. The rising costs of education have led many to seek ways to help family and friends meet these obligations with minimal adverse tax consequences.
In August, the Pension Protection Act of 2006 was signed into law. Despite its title, a substantial portion of the Act was not about pension reform, but about charitable giving matters and the regulation of non-profits. Other miscellaneous tax law changes were also enacted. Outlined below are highlights from the Act that may affect individuals’ estate and income tax planning.
By Maureen Weaver, Jennifer Willcox
On February 8, 2006, President Bush signed into law the Deficit Reduction Act of 2005 (DRA), which aims to cut nearly $11 billion from Medicare and Medicaid program spending over the next five years.
By Greg Brown, Meghan Burns
The Supreme Court of the United States has issued several decisions this Term that are sure to impact employers, both directly and indirectly. The following is a summary of the relevant cases. In November 2005, the Court issued decisions in two companion cases clarifying the type of activities that are compensable under the Fair Labor Standards Act ("FLSA").
By Maureen Weaver, Michelle DeBarge
The long-anticipated Medicare therapy "caps" are now in place for calendar year 2006. Exceptions to the caps will be available for services that HHS determines to be medically necessary, which may largely diminish the impact of the caps for 2006.
By Barry Trilling Esq
This update aims to inform prospective purchasers of properties challenged by real or threatened environmental contamination of new opportunities and obligations with regard to pre-purchase due diligence examination of the subject properties.
By Karen Clute
Organizations asking for your financial support often mention that contributions "may be tax deductible." The deductibility of charitable contributions for federal income tax purposes is subject to a variety of limits and restrictions. Outlined below is information to help you understand the applicable rules relating to charitable contributions made by individuals.
By Barry Trilling Esq
This update aims to inform prospective purchasers of properties challenged by real or threatened environmental contamination of new opportunities and obligations with regard to pre-purchase due diligence examination of the subject properties
By Greg Brown
A Connecticut federal court recently held, in Bechtel v. Competitive Techs., Inc., that a Connecticut technology company must reinstate two whistleblowers while it appealed a decision of the Secretary of Labor under the Sarbanes-Oxley Act.
By Rachel Arnedt
The Economic Growth and Tax Relief Reconciliation Act of 2001 added a new rollover requirement for tax-qualified retirement plans that make involuntary cash-outs of small benefits. The Internal Revenue Service recently issued guidance on how that requirement should be administered.
By Meghan Burns
Recently, the United States Court of Appeals for the Second Circuit, in Jacques v. DiMarzio, Inc., held that "interacting with others" is a major life activity under the Americans with Disabilities Act (ADA).
By Bruce Hood
Proposed regulations and a proposed revenue procedure recently issued by the Internal Revenue Service would, if finalized in their current form, apply Internal Revenue Code section 83 to the receipt of a partnership interest as compensation for services rendered to the partnership.
By Karen Clute, Jennifer Willcox
Effective October 1, 2005, same sex couples in Connecticut will be able to obtain legal recognition as members of a civil union. Under the new law, "[p]arties to a civil union shall have all the same benefits, protections and responsibilities under law, whether derived from the general statutes, administrative regulations or court rules, policy, common law or any other source of civil law, as are granted to spouses in a marriage . . . ."
By Rachel Arnedt
The Economic Growth and Tax Relief Reconciliation Act of 2001 added a new rollover requirement for tax-qualified retirement plans that make involuntary cash-outs of small benefits. The Internal Revenue Service recently issued guidance on how that requirement should be administered.
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