New HIPAA Regulations Affect Business Associates and Subcontractors

by Amy M. Gordon, Susan M. Nash and Jamie A. Weyeneth The Health Insurance Portability and Accountability Act omnibus regulations recently released by the U.S. Department of Health and Human Services have...
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UK Employment Alert No 206: How to Terminate Employment and Exercise a Payment in Lieu of Notice Clause

by Sharon Tan and Paul McGrath The UK Supreme Court has provided guidance about two issues of importance for employers wishing to dismiss a UK employee:  What happens when an employer dismisses an...
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IRS Updates Employee Plans Compliance Resolution System

by Lisa K. Loesel, Mary K. Samsa and Kary Crassweller The Internal Revenue Service (IRS) recently updated the Employee Plans Compliance Resolution System (EPCRS), the comprehensive system of correction...
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New ACA Regulations Address Minimum Essential Coverage and Exemptions

by Anne W. Hance and Amy M. Gordon The U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) released on January 30, 2013, two proposed rules and a final rule relating...
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DOL Extends Notification Deadline for Purchase of Medical Benefits on Health Insurance Exchanges

by Amy M. Gordon and Susan M. Nash The U.S. Department of Labor (DOL) pushed back the deadline for employers to notify their workers that they can purchase medical benefits on health insurance exchanges. ...
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Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits

by Maureen O'Brien and Ruth Wimer On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass...
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April 15th Deadline for Filing FICA Refunds for Severance Pay

by Robin Greenhouse, Andrew Liazos and Ruth Wimer Severance pay due to an involuntary separation from employment resulting from a reduction in force, plant shutdown or similar condition may be exempt from...
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New Law Expands “In-Plan” Roth 401(k) Conversions

by Nancy S. Gerrie, Elizabeth A. Savard and Joseph K. Urwitz The American Taxpayer Relief Act of 2012 (the "fiscal cliff" bill) allows employers to amend 401(k), 403(b) and governmental 457(b)...
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McDermott Launches German Employment Law Blog

Focused on companies doing business in Germany, we are please to share McDermott has launched, The McDermott Blog ArbeitsRecht* (McDermott Employment Law Blog).  The blog provides insights and important...
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IRS Guidance Favorably Modifies Voluntary Worker Classification Settlement Program

by Diane M. Morgenthaler, Ruth Wimer and David Diaz One year ago the Internal Revenue Service (IRS) published Announcement 2011-64, which provided a Voluntary Classification Settlement Program (VCSP) for...
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