Searching Content by John Rich, Jr. ordered by Published Date Descending.
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Legal Developments In Employee Benefits Plans In 2018
While tax practitioners were spending the bulk of 2018 attempting to understand the intricacies of the Tax Cuts and Jobs Act of 2017 (the Act), there were still significant developments impacting employee benefit plans.
United States
4 Mar 2019
United States Supreme Court Declares Open Tax Season On On-line Retailers
In a long awaited decision reversing 26 years of existing precedent, on June 21st the United States Supreme Court ruled in South Dakota v. Wayfair, Inc., that states and other taxing jurisdictions...
United States
2 Jul 2018
Highlights Of Benefits And Compensation Changes In The 2017 Tax Act
In addition to the well-publicized tax cuts for individuals and corporations contained in the federal tax legislation enacted on December 22, 2017, informally known Tax Cuts and Jobs Act of 2017 ...
United States
28 Feb 2018
New Deferred Compensation Rules Provide Greater Flexibility To Tax Exempt Employers
Unlike private employers, tax-exempt and governmental employers are required to comply with the complex rules of Tax Code Section 457 whenever compensation is payable to employees in arrangements beyond...
United States
3 Mar 2017
The Ongoing Monitoring Duty Of Fiduciaries - Supreme Court Rules Retirement Plans Must Have Vigorous Reviews Of Investment Decisions
On May 18, the U.S. Supreme Court ruled unanimously in Tibble v. Edison International that retirement plan fiduciaries have an ongoing duty to monitor plan investments.
United States
14 Jul 2015
Supreme Court Upholds ACA Federal Exchange Subsidies
The legal issue before the Court was the validity of Internal Revenue Service regulations that allow premium subsidies to individuals enrolled in a health plan through exchanges operated by a State...
United States
1 Jul 2015
Supreme Court Rules That Fiduciaries Have An Ongoing Duty To Monitor Retirement Plan Investments
Last month, the United States Supreme Court ruled unanimously in Tibble v. Edison International that retirement plan fiduciaries have an ongoing duty to monitor plan investments.
United States
23 Jun 2015
When Does My Client Need A Tax Attorney?
Meeting with a client multiple times per year, accountants provide a wide range of tax and advisory services well beyond tax return preparation.
United States
22 May 2014
Same-Sex Spousal Benefits: Is Your Business In Compliance With The Recent Federal Ruling?
I own a business that employs two employees who are in same-sex marriages. I have yet to make any changes to my benefit plans.
United States
15 Oct 2013
What Do Employers Do Now That The Defense Of Marriage Act Is Unconstitutional?
The Supreme Court, in "U.S. v. Windsor", a case involving a refund of federal estate tax, ruled that Section 3 of the federal Defense of Marriage Act is unconstitutional.
United States
5 Jul 2013
Providing Health Coverage To Employees Under The Affordable Care Act
It is essential for large employers such as yours to keep accurate records of hours worked by employees so coverage decisions can be verified if an audit occurs.
United States
7 May 2013
What Health Care Reform Means For New Hampshire Employers In 2013 And 2014
National health care reform became a reality in March of 2010 by the passage of two pieces of federal legislation, "Patient Protection and Affordable Care Act" and the "Health Care and Education Reconciliation Act of 2010."
United States
4 Mar 2013
Health Care Reform Law
I read that the Health Care Reform Law requires businesses with 50 employees to provide health insurance to all full-time employees in 2014.
United States
15 Oct 2012
What Employers Need To Know About The New Retirement Plan Fee And Expense Disclosure Rules
Two new retirement plan disclosure regulations effective early in 2012 will bring significant change to the retirement plan landscape.
United States
1 Feb 2012
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