KEEPING YOU INFORMED… The federal Defense of Marriage Act (DOMA) defined marriage as being between a man and a woman. This statute prevented same-sex married couples from receiving many benefits which were available to opposite-sex married couples. On June 26, 2013, in United States v. Windsor,...
On July 2, 2013, the United States Treasury Department announced that the implementation of the Affordable Care Act’s employer shared responsibility requirements will be delayed until 2015. In general, these provisions (commonly referred to as the “pay or play” provisions) impose penalties upon...
KEEPING YOU INFORMED… Over the past few months, many of our clients have expressed concern about the daunting task of implementing the Affordable Care Act's requirements. As we have previously advised, the Affordable Care Act's "pay or play" penalties go into effect on the first day...
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...
