Resource Center

Although the regulatory environment surrounding the Affordable Care Act continues to remain mostly silent this year – providing all of us a welcome respite from the chaotic whirlwind of activity over the last few years – the IRS did announce a number of important changes that will affect all employers […]

One of the lesser known, but critically significant, changes ushered in by the Affordable Care Act (“ACA”) was a general prohibition on employers reimbursing the cost of their employees’ individual health insurance policies.  The failure to adhere to this rule triggers substantial excise taxes that can break the back of […]

“The biggest loophole in the gift and estate tax system is the uncertainty in value of the family controlled business entity” A large percentage of high net worth estates consist of closely-held business entities. Many of these business entities are operating businesses, while some are holding companies for investment assets. […]

It has long been a practice of the federal government to dump bad news on the public on Friday afternoons.  So when we received an email on the afternoon of Friday, November 18, 2016, that the IRS was announcing changes to the Affordable Care Act (“ACA”) health care reporting requirements, […]

“It’s not the strongest of the species that survives, nor the most intelligent that survives. It is the one that is the most adaptable to change” – Charles Darwin Formula estate tax clauses in trusts have long been a staple planning strategy to protect families from the estate tax. With […]

A growing number of employers are adding telemedicine arrangements to their overall benefits package.  The reports we are receiving from employers and participants alike are that these programs are both popular and beneficial.  Unfortunately, there is a broad array of legal pitfalls dotting the telemedicine landscape.  Employers who fail to […]

July 30, 2016 – by Jim Spencer For several years, the EEOC has interpreted Title VII of the Civil Rights Act of 1964 (Title VII) as forbidding any employment discrimination based on sexual orientation. The EEOC’s position is that even though Title VII doesn’t say anything about sexual orientation, the […]

July 29, 2016 – by Jim Spencer By now, most of us are tired of hearing about new federal regulations on employers. But the regulators in Washington aren’t getting tired.  Instead, they’re picking up steam during the last months of the current administration. The Occupational Safety and Health Administration (OSHA) is […]

The U.S. Department of Health & Human Services’ Office of Civil Rights (“OCR”) announced in March that, as part of its continued efforts to assess compliance with the HIPAA Privacy, Security, and Breach Notification Rules, it is beginning a new phase of audits of covered entities and their business associates. […]

Although the regulatory environment surrounding the Affordable Care Act has been mercifully quiet this year – providing employers and employee benefit practitioners a brief chance to catch their breath – the IRS did announce a number of important changes late last year that affect all employers with at least fifty […]