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...
The “Patient Protection and Affordable Care Act,” also known as the “Affordable Care Act” or “the ACA,” includes provisions setting forth an employer’s shared responsibility for health insurance coverage and penalties which may be imposed regarding same. This memorandum addresses the shared responsibility provisions,...
The Patient Protection and Affordable Care Act requires employers which are covered by the Fair Labor Standards Act to provide all new and current employees with a written notice of the availability of the federally mandated health insurance exchanges. An exchange is a government-regulated...
KEEPING YOU INFORMED… This memorandum is to advise you about guidance issued on January 25, 2013 by the United States Department of Education’s Office for Civil Rights, which clarifies existing legal obligations pursuant to Section 504 of the Rehabilitation Act of 1973 with respect to affording...
