HHS Guidance Clarifies that Insurance Companies Must Make Available Health Insurance Coverage for Same-Sex Spouses

On March 14, 2014, the Department of Health and Human Services (HHS) Centers for Medicare & Medicaid Services (CMS) released guidance clarifying the final regulations implementing Section 2702...
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Supreme Court Decides in Favor of IRS in Quality Stores: FICA Generally Applies to Severance Payments

The Supreme Court of the United States has decided in favor of the Internal Revenue Service in United States v. Quality Stores, Inc., holding that severance payments made pursuant to plans that did not...
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In Germany, the Burden of Proof Is on Employees if an Employee Wants to be Compensated for Requested Overtime

If a German employee claims special payment for overtime he has performed, it is the employee who has the burden of proof regarding the following requirements: the fact that he actually worked overtime;...
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Proposed Regulations on Excepted Benefits Provide Guidelines, but Employers Should Watch for Final Rules

On December 24, 2013, the Departments of Labor, Health and Human Services, and the Treasury issued highly anticipated proposed regulations that would amend the definition of limited excepted benefits. ...
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Camp Tax Reform Proposal Could Impact Executive Compensation

On February 26, 2014, U.S. House of Representatives Committee on Ways and Means Chairman Dave Camp (R-MI) released the proposed Tax Reform Act of 2014 (the Camp Proposal), which would simplify the Internal...
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Increase in UK Employment Protection Awards

The compensation limits on Employment Tribunal awards and certain other amounts payable under UK employment legislation will increase as of 6 April 2014. The key changes are set out below. What Does...
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Final Regulations Issued Regarding Employer Shared Responsibility Under the ACA

Recently issued final regulations on the employer pay-or-play rules under the Affordable Care Act (ACA) clarify the requirement that employers provide health coverage to full-time employees and their dependents,...
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IRS Issues Final Regulations Clarifying Substantial Risk of Forfeiture Under Section 83 of the Internal Revenue Code

The Internal Revenue Service (IRS) recently released new final regulations under Section 83 of the Internal Revenue Code (the Code) that confirm  several positions  that it has successfully taken in...
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Sixth Circuit to Revisit Unprecedented Expansion of ERISA Wrongful Denial of Benefits Remedies

On December 6, 2013, in Rochow v. Life Insurance Company of North America, 737 F.3d 415 (6th Cir. 2013), the Sixth Circuit affirmed a district court ruling that an insurance company that improperly denied...
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Worldwide Employee Benefits Network Program – New Developments for Roth 401(k)

Wednesday, March 26, 2014 Chicago, Illinois Studies show that over 40% of large employers now include a Roth 401(k) feature in their defined contribution plan. New legislation in early 2013, and new IRS...
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