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Business Insights, Research & Perspectives

Explore CBIZ’s latest insights on the critical issues that help advance accounting, tax, insurance, HR and much more at your organization. Search for exactly what you need to succeed below.

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October 10, 2012

As the Dust Settles: The Aftermath of the Gillette Case and S.B. 1015 (article)

On October 2, 2012, after rehearing the case of Gillette Co. et al v. Franchise Tax Board (Cal. Ct. App., Dkt. No. A130803, 10/2/2012), the California Court of Appeal held that multistate taxpayers may elect to use the Multistate Tax Compact's ("MTC" or the "Compact") evenly-weighted three-factor formula ("MTC formula") to apportion income for California corporation franchise (income) tax purposes for the tax years at issue. 

September 25, 2012

Protecting your Partnership Expense Deduction (article)

It is common in partnerships for a partner to incur related business expenses for which the partnership does not reimburse him, especially in professional service partnerships. 

September 25, 2012

The Corporate Alternative Minimum Tax – It May Apply More Often than You Think (article)

Congress enacted the alternative minimum tax (AMT) in the Tax Reform Act of 1986 as a replacement to the then existing add-on minimum tax. 

September 20, 2012

Cause Marketing Can Boost Your Charity’s Fundraising and Public Awareness (article)

Cause marketing, or cause-related marketing, refers to the collaboration between a corporation and a nonprofit organization for the purpose of promoting the interests of each entity. 

September 20, 2012

Preventing Fraud: Tips for Nonprofit Organizations (article)

Employee fraud – theft, embezzlement, cash skimming and other offenses – is a greater problem now for non-profit organizations than at any time in recent memory. 

September 19, 2012

Court of Appeals Agrees that Severance Payments Are Not Subject to FICA (article)

The Sixth Circuit Court of Appeals has affirmed a district court decision that severance payments made to employees pursuant to an involuntary separation from employment due to a reduction in workforce are not subject to FICA taxes. Employers that have been forced to downsize their workforce in the current economy should consider filing protective refund claims to recover these taxes.

September 12, 2012

Metropolitan Commuter Transportation Mobility Tax (MCTMT) Ruled Unconstitutional, Remains in Effect (article)

A New York court has ruled that the metropolitan commuter transportation mobility tax (MCTMT) was unconstitutionally passed by the New York Legislature. The tax, which is also referred to as the Metropolitan Transportation Authority (MTA) payroll tax, applies to certain employers and self-employed individuals engaging in business within the Metropolitan Commuter Transportation District (MCTD). (Mangano v. Silver, Supreme Court, 10th Judicial District (New York), No. 14444/10, August 22, 2012)

September 12, 2012

“Go-Shop” Provision Does Not Change Bright-Line Date for Capitalization of Merger Costs (article)

IRS Chief Counsel has concluded that a "go-shop" provision allowing a merger candidate to continue to look for another acquirer was just another term of the merger and did not change the "bright-line date" (CCA 201234026). Thus, certain merger costs paid or incurred after a March 31, 2012 bright-line date must be treated as facilitating the merger and must be capitalized.

September 6, 2012

Reminder: Distribute Medicare Part D Notices by October 15th

The annual Medicare Part D open enrollment period for the 2013 year begins October 15, 2012 and runs through December 7th.  The Medicare Part D Notice of Creditable or Non-creditable Coverage must be provided to Medicare-eligible individuals at least annually, prior to the Medicare Part D open enrollment period.  This means that all Medicare Part D notices of creditable or non-creditable coverage must be provided prior to October 15, 2012. Below are links to the CMS model notices:

September 6, 2012

DOL Issues Revised Medicaid/CHIPRA Notice

A few years ago, two additional HIPAA special enrollment events were added to the law by the Children’s Health Insurance Program Reauthorization Act of 2009 (CHIPRA).  These special enrollment events relate specifically to Medicaid.  One special enrollment event arises if an individual loses eligibility for Medicaid.  The other arises when an individual becomes eligible for premium assistance through Medicaid.  “Premium assistance” means that a State’s Medicaid or Children’s Health Insurance Program (CHIP) will pay all or a portion of the employer-provided coverage.  Employers sponsoring health plans are obligated to annually provide a premium assistance notice to their workforce.  This notification can be accomplished by using a model notice provided by the Department of Labor (DOL).  

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