On March 10, 2014, the IRS published final regulations on various reporting requirements for employers and health insurance issuers. These reporting requirements, originally set to become effective for 2014 but delayed along with the employer shared responsibility requirements mid-2013, are […]
Independent contractors face unique challenges under the Patient Protection and Affordable Care Act (“ACA”). Most notably, independent contractors (also referred to as “business professionals”) must look at health care reform from both the perspective of their external relationships and their […]
On January 30, 2014, Governor Snyder signed into law Senate Bill No. 337 (the “Act”). The Act, recorded as Public Act 3 of 2014, amends sections MCL 205.201, 205.27a and 205.30 relating to tax clearance procedure, responsible officer liability for […]
Final regulations recently announced by the Obama Administration give two levels of delay to employers who had previously been required to offer insurance coverage to their employees next year. With this second round of delays, comes a second wave of […]
In a major announcement last week, the Obama Administration again delayed the employer-shared responsibility mandate for some large businesses. We invite local businesses and the media to join us, as we partner with Rehmann for a webinar addressing these changes, […]
On February 10, 2014, the United States Department of Treasury issued its final rules concerning the shared responsibility requirements for employers regarding health coverage under the Affordable Care Act. Although these regulations affect numerous aspects of health care reform and […]
The IRS recently issued an official statement extending the deadline for certain taxpayers to make a “portability” election of their deceased spouse’s unused federal estate tax exclusion amount (or DSUE amount). The portability election allows the decedent’s spouse to apply […]
The Affordable Care Act continues to usher in sweeping changes for the public and nonprofit sector. Leaders need answers on how the ACA is going to impact their operations. Multiple regulations and shifting timetables, however, make it difficult to measure – and […]
Deadline Coming Up for Calendar Year Plans to Submit Medicare Part D Notice to CMS Group health plans offering prescription drug coverage are required to disclose to all Part D-eligible individuals who are enrolled in or were seeking to enroll […]
Fraser Trebilcock Attorney Mark E. Kellogg was recently re-elected as the President of the DeWitt Public Schools Board of Education Mr. Kellogg is actively involved in the Lansing area and surrounding communities. In addition to his current service to the […]