Business Insights, Research & Perspectives

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April 2, 2013

New York Click-Through Nexus Provision is Constitutional on Its Face (article)

Taxpayer appellants Amazon.com and Overstock.com, both online retailers who sell their products solely through the Internet, failed to demonstrate that a statutory provision that requires out-of-state Internet retailers with no physical presence in New York to collect New York sales and use taxes is facially unconstitutional under either the Commerce Clause or the Due Process Clause. 

March 26, 2013

Looming Shared Responsibility Penalty Magnifies Worker Classification Issues (article)

Whether a worker is classified as an employee or as an independent contractor makes a big difference for Federal income and employment tax purposes. 

March 26, 2013

The Importance of Being Earnest about Fiduciary Accounting Income (article)

The waning days of 2012 saw an unprecedented amount of gifting. Accountants and attorneys scurried to calculate remaining gift tax exclusions for last-minute gifters, craft estate plans to accomplish donors' wealth transfer goals, and draft trust instruments before the dawn of 2013.

March 21, 2013

IRS to Examine Governance Practices of Not-for-Profit Organizations in 2013 (article)

In an effort to better understand the link between good governance and tax compliance, the IRS this year intends to study the governance practices, compensation reporting, and charitable spending habits of a sample of 200 section 501(c)(3) organizations and 200 section 501(c)(4) tax-exempt organizations.

March 19, 2013

IRS Extends WOTC Application Deadline Until April 29 (article)

Prior to the passage of the American Taxpayer Relief Act ("ATRA"), the Work Opportunity Tax Credit ("WOTC") had expired as of December 31, 2011 for most targeted groups and as of December 31, 2012 for qualified veterans. 

March 12, 2013

HRB 69 - Implementation Guidance and Applicability of ACA to Expatriate Group Health Coverage

March 12, 2013 -- In recent days, the governing agencies charged with implementation of the Affordable Care Act (ACA), have issued a veritable flood of guidance.  These final rules and accompanying Fact Sheet, provide guidance, primarily directed at insurers, who will be offering health insurance products both in and outside the exchange/marketplace. Some of the guidance, though, has import for employers and is summarized as follows:

March 8, 2013

HRB 68 - Final Rules Relating to Multiple Employer Welfare Arrangements and Form M-1

March 8, 2013 -- The Affordable Care Act (ACA) strengthens the regulation of multiple employer welfare arrangements (MEWAs), primarily by increasing reporting and disclosure requirements and creating a cross-reference between the Form M-1 required to be filed by MEWAs, and the Form 5500 required of plans subject to ERISA.  In addition, the law gives the Secretary of Labor the right to police MEWAs by granting authority to the Secretary to issue an ex parte cease and desist order (without prior notice or hearing) in the event there is concern that the MEWA may be at risk of harming the public.  On March 1, 2013, the Department of Labor’s Employee Benefits Security Administration (EBSA) issued final rules, along with a fact sheet regarding these requirements. 

March 7, 2013

403(b) Plan Relief Available

As mentioned in last month’s Benefit Beat, IRS Revenue Procedure 2013-12 updated the IRS’ Employee Plans Compliance Resolution System (EPCRS) for correcting plan errors.  Of particular note, this Revenue Procedure addresses voluntary correction possibilities available to 403(b) plans. 

March 7, 2013

Important Date: New FMLA Posting Required by March 8th

The Department of Labor’s Wage and Hour Division issued final regulations relating to the Family and Medical Leave Act (FMLA) on February 6, 2013 (see the CBIZ At Issue: Highlights of Final FMLA Regulations, 2/19/2013 for a more detailed summary of these regulations).   Among the highlights of changes made by these final regulations are:

March 7, 2013

California Employers: Beware

The California Court of Appeals recently rendered an opinion in Sanchez v. Swissport, Inc., No. B23776, (Cal. Ct. App. Feb. 21, 2013), which may cause California employers to want to review their leaves of absence policies and procedures.

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