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September 6, 2012
Massachusetts: Legislative Changes to Fair Share Provisions
In 2006, the Commonwealth of Massachusetts enacted a universal health care coverage law. This law consists of an individual mandate which requires all Massachusetts residents aged 18 and over to obtain and maintain health coverage, or lose their personal tax exemption.
San Francisco HCSO Expenditure Rates for 2013
Covered employers who are subject to San Francisco’s Ordinance are required to make health care expenditures (HCE) to, or on behalf of, their covered employees. These expenditure amounts are adjusted annually, in accordance with the San Francisco Ordinance. Nonprofit entities with fewer than 50 employees, and small employers (those with fewer than 20 employees) are exempt from these provisions.
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).
September 5, 2012
Nonrefundable Fee Was Not Success-Based; IRS Bars Safe Harbor Deduction Election (article)
September 4, 2012
HRB 55 - Guidance Issued Relating to 90-day Waiting Period and Defining Full-time Employee
September 3, 2012
Outsourced Accounting Services: Is It Right for Your Organization? (article)
August 25, 2012
Missing Foreign Filings May Subject Entire Tax Return to Extended Statute of Limitations (article)
Educational Funding in Difficult Times (article)
August 23, 2012
Tax Enforcement: IRS Focus on Tax-Exempt Bonds (article)
August 22, 2012
Tax Court Sustains Recharacterization of Income as Nonpassive (article)