Tax Law Defined™ Blog
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Navigating the New IRS Partnership (LLC) Audit Rules
December 21, 2017 | Publications
New laws governing IRS partnership audits (the “New Audit Rules”) were enacted during 2015 and a...
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Impact on Employers of Presidential Executive Orders Regarding Affordable Care Act
October 18, 2017 | Blogs
October 12, 2017, was an eventful day for the Affordable Care Act (ACA) because of two executive o...
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The Hardship of Administering 401(k) Plan Hardship Withdrawals
August 3, 2017 | Blogs
The administration of hardship distributions can be one of the most significant burdens employers ...
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Supreme Court rules that pension plans of church-related hospitals may be church plans exempt from E...
July 31, 2017 | Blogs
Unanimous decision turns on reading of the language of the statute.
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Are You Ready for 2018 Group Health Plan Open Enrollment?
July 21, 2017 | Blogs
Open enrollment for employer-sponsored health and welfare benefits comes every year, usually with ...
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Union Pension Plan Participation Can Create Massive Unexpected Liabilities
July 6, 2017 | Blogs
When a participating employer stops contributing to, or stops having a bargaining agreement obligati...
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DOL Edges Toward Delay on Expanded Fiduciary/Conflict of Interest Rules
March 21, 2017 | Blogs
Financial institutions and investment advisors have little certainty about compliance timing.
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ACA Nondiscrimination Casts Wide Net, But Portion Has Been Enjoined
March 7, 2017 | Blogs
The Department of Health and Human Services (HHS) released final regulations on Section 1557 of the ...
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ACA Compliance Alert: “Opt-Out Payments” to Employees Who Decline Employer Health Covera...
November 9, 2016 | Blogs
Payments under an Opt-Out Arrangement are included in the Health Coverage Affordability Calculatio...
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Form 5500 Updates and Increased ERISA Penalties
October 5, 2016 | Blogs
At the end of July 2016, the Department of Labor (DOL), Internal Revenue Service (IRS), and Pensio...
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EEOC Model Notice for Wellness Programs
September 12, 2016 | Blogs
In May of this year, the Equal Employment Opportunity Commission (EEOC) issued final rules on how ...
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The DOL’s new Fiduciary Rules—Retirement Plan Sponsor Perspective
September 6, 2016 | Blogs
After several rounds of proposals, the Department of Labor (DOL) published final regulations in th...