We have recently received several inquiries regarding the non-discrimination provisions of the Affordable Care Act. In general, these provisions prohibit employers from favoring highly paid employees with regard to health insurance benefits....
KEEPING YOU INFORMED… The Affordable Care Act requires, among other things, the creation of healthcare exchanges or marketplaces through which individual health insurance policies may be purchased. Each employer is required to issue to its employees a notice of the availability of health care exchanges. As...
In the wake of the recent media coverage about Bold Systems Election Management System, we are taking this opportunity to remind you of the various issues with regard to the dissemination of budget and election information to voters. Bold Systems published statements on its...
KEEPING YOU INFORMED… In our April 8, 2013 memorandum, we provided you with a detailed description of the Affordable Care Act’s (ACA) look-back measurement method set forth in the Internal Revenue Service’s (IRS) proposed regulations. To assist with your further understanding of this method, this memo...
As we have advised in our previous client memos, the Affordable Care Act (“the ACA”) imposes two types of penalties upon employers with regard to the health insurance coverage provided to its employees. In general, the Section 4980H(a) and (b) penalties kick in if:...
In our memorandum of March 11, 2013, we explored the legal effects of the Appellate Division, Second Department’s decision annulling, as unconstitutional, Nassau County’s attempt to repeal the County Guarantee through its enactment of Local Law 18, as well as its budgetary implications for the...
KEEPING YOU INFORMED… We would like to make you aware that the United States Citizenship and Immigration Services recently announced a revised Employment Eligibility Verification form (“Form I-9”). The newly revised Form I-9, dated March 8, 2013, is now available for use and should be utilized...
New York State law generally requires that a party contemplating suit against a municipal entity must, as a prerequisite, serve a notice of claim. This notice is intended to afford the entity an early opportunity to investigate and, if appropriate, settle the claim. ...
On February 27, 2013, the Appellate Division, Second Department handed down a decision annulling, as unconstitutional, Nassau County’s attempt to repeal the County Guarantee through its enactment of Local Law 18. That Law became effective with the Tax Rolls certified by Nassau County on...
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act (the “Act”). The Act does not contain any sunset provisions, so there is finally a degree of certainty regarding the federal transfer tax system. For the first time in...
