Resource Center

Hardship Distribution Rules – Once funds have been put into a 401(k) or 403(b) plan, the normal rule is that they cannot be withdrawn by the participant while the participant is still employed.  There are, however, several exceptions to this general rule, including an exception that allows plans to make […]

If you receive documentation from an attorney (or even a patient) suggesting that a lawsuit is on the horizon, such as a letter of representation, a demand letter, or a summons and petition, it is imperative that you take proactive steps to ensure that the all medical records are protected.  […]

Before purchasing malpractice insurance or planning their estates, physicians should be aware of the potential liability they may face in malpractice cases that involve injury or death. In either a personal injury or wrongful death case, there are two types of damages that a jury can award to a plaintiff: […]

The past couple of years have been relatively quiet on the 401(k) plan front.  This is particularly true with respect to IRS required plan document changes.  This has been a welcome break. There was a time when it seemed like plan amendments were required nearly every year.  However, we would […]

About that Change in the HSA Dollar Limit – The IRS Just Said “Never Mind” On March 2, 2018, the Internal Revenue Service (“IRS”), following the directions it had been given by Congress, threw a curve at nearly everyone by announcing that the dollar limit for 2018 contributions to a […]

Health Savings Accounts: Congress and the IRS Team Up to Throw Us a Curve Spring training is still underway and Opening Day is two weeks away, but the first curveball of the 2018 employee benefits season has just been thrown. The dollar limits for contributions to Health Savings Accounts (“HSAs”) […]

The recent tax reform created changes relating to charitable giving for both individuals and entities. As a non-profit what does that mean for you? The below summary will help you understand how the tax law changes relate to charitable giving and how you can prepare.  Individual Income Tax The tax […]

IRS Again Extends Deadline for Distributing 1095-B and 1095-C Forms and Continues Good Faith Standard in Completing Forms If the IRS releases new guidance so late in December that nearly everyone has already left for Christmas vacation, is the effect the same as a tree falling in a vacant forest?  […]

This ALERT is relevant to you if: • Your company is a partnership or limited liability company (LLC) taxed as a partnership; or • You own an interest in a partnership or limited liability company taxed as a partnership. You may download a copy of the below alert, in PDF, […]

Preparing for a Healthcare Transaction Sale – Member, Laura D. Fent As you prepare for a Healthcare Transaction Sale, there are many things to keep in mind to ensure a smooth transaction for both parties. Sales Process The sales process starts with negotiating a letter of intent in which the […]