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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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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.

September 6, 2012

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. 

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).  

September 5, 2012

Nonrefundable Fee Was Not Success-Based; IRS Bars Safe Harbor Deduction Election (article)

IRS Chief Counsel has concluded that $2 million in nonrefundable milestone fees paid for services to facilitate a merger were not success-based fees and, therefore, did not qualify for the safe harbor deduction election under Rev. Proc. 2011-29 (CCA 201234027). Even if creditable to a success-based fee, such payments would not themselves be success-based fees. 

September 4, 2012

HRB 55 - Guidance Issued Relating to 90-day Waiting Period and Defining Full-time Employee

September 4, 2012 -- On the eve of the Labor Day holiday, the Agencies issued some health care reform guidance specifically relating to the 90-day waiting period and the definition of full-time employee for purposes of the shared responsibility provision. This guidance, while not in the form of final regulation, can be relied upon through 2014.  The guidance makes it clear that plans are not obligated but may rely on this guidance, and any future guidance will be prospective in nature. 

September 3, 2012

Outsourced Accounting Services: Is It Right for Your Organization? (article)

How large should you accounting department be?

August 25, 2012

Missing Foreign Filings May Subject Entire Tax Return to Extended Statute of Limitations (article)

In March of 2012, the IRS issued a memorandum for its examination executives advising of amendments to section 6501 of the Internal Revenue Code, which provides the statute of limitations on the rights of the IRS to assess or collect taxes. 

August 25, 2012

Educational Funding in Difficult Times (article)

For many years, parents assumed they would be in a position to fund the costs of their children's college education through their increasing home equity and investment portfolios. 

August 23, 2012

Tax Enforcement: IRS Focus on Tax-Exempt Bonds (article)

IRS audits of tax-exempt bonds are on the rise. In recent years, the IRS has sharpened its focus to address many aspects of post-issuance tax compliance of tax-exempt bonds through compliance check questionnaires, IRS Form 990 Schedule K reporting, and the new IRS Form 8038 (an information return filed in connection with a tax-exempt bond issue). 

August 22, 2012

Tax Court Sustains Recharacterization of Income as Nonpassive (article)

The Tax Court has upheld the IRS's determination that a taxpayer could not offset one company's losses from truck rentals against another company's income from truck rentals (Veriha, 139 TC No. 3). 
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