Resource Center

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 […]

May 18, 2016 – Jim Spencer After months of anticipation and dread from employers, the U.S. Department of Labor has announced the content of its updated regulations governing the exemption of executive, administrative, and professional (“EAP”) employees from minimum wage and overtime requirements under the Fair Labor Standards Act (“FLSA”). The new rules […]

Just as employers were revving up to comply with the new IRS reporting requirements for employer-provided medical coverage, the IRS announced that it was extending the deadlines. To view this Alert in PDF, click here. Although the IRS’s December 28, 2015, announcement in Notice 2016-04 didn’t quite come in time […]

In prior years, Congress allowed IRA qualified charitable rollovers on a temporary basis.  The IRA qualified charitable rollover permits a taxpayer over the age of 70 ½ to direct the IRA provider to distribute up to $100,000 of the taxpayer’s IRA directly to most public charities.  If the charitable qualification […]

An unfortunate, but increasing reality is that some charities are electing to file for bankruptcy to deal with creditors. Sometimes these creditors arise from unexpected litigation and others from declines in revenue and weakness in the economy. Unlike businesses, charities cannot be forced into bankruptcy by their creditors, they must […]

Over the last several years, Congress has extended the IRA qualified charitable rollover for another year. It is anticipated to extend it again this year. The IRA qualified charitable rollover permits a taxpayer over the age of 70 ½ to direct the IRA provider to distribute a portion of the […]

Laura Mossman, Hinkle Law Firm LLC Mitch Caddell, BKD With recent declines in oil and gas prices, owners of family-owned, closely held energy companies have the opportunity to transfer significant wealth to the next generation or to key employees at reduced prices. Whether you’re transferring entity interests and individual holdings […]

We have recently received a number of questions about the Medicare Part D notice requirement. Although this requirement is not new – it first took effect in November 2005 – we thought that, as we approach its ten-year anniversary, it might be worthwhile to review what is required. To view […]