What the HRA is going on with HRAs?
On June 13, the Departments of Labor, Treasury and Health and Human Services jointly released final regulations dealing with health reimbursement accounts (“HRAs”). These regulations…
Blog Articles
State Law Fintech Roundup
As fintech and blockchain transactions continue to grow in popularity, they are receiving increased attention at the state level, whether through fintech sandboxes, crypto-friendly legislation,…
Summer Green Card Series
What Employers Should Expect from the Basic PERM Process Part 1
PERM can be one of the most confusing and frustrating portions of the employment-based Green Card process for employers. PERM is driven by numerous regulatory…
Ninth Circuit Finds that the TCPA Debt Collection Exception Violates the First Amendment
Last month, in Duguid v. Facebook, Inc., 17-15320, 2019 WL 2454853 (9th Cir. June 13, 2019), the United States Court of Appeals for the Ninth…
Ding, Dong, the PCORI Fee is Dead!
Insurance carriers and employer sponsors of health plans were not exactly thrilled with the passage of the Affordable Care Act in 2010. You might say,…
Section 199A – The Decision to Aggregate
Under the 2017 Tax Cuts and Jobs Act, Congress enacted the new Section 199A 20% profit deduction for owners of pass-through businesses, and which include…
Walmart FCPA Settlement Shines Light On Corporate Compliance Programs
June 20, 2019 – Walmart (NYSE: WMT) and its subsidiary, WMT Brasilia, agreed to a combined criminal penalty and disgorgement of $282M, together with WMT’s…
Alabama Supreme Court Provides Guidance On Sales Taxation Of Computer Software And Services
The Alabama Supreme Court recently issued an opinion providing guidance on how computer software and related services are taxed by the State of Alabama for…
Cryptocurrency Tax Guidance Expected Soon
The Internal Revenue Service (“IRS”) will be releasing guidance on the tax treatment and reporting requirements of “virtual currencies” (i.e., cryptocurrencies) very soon, according to…
Important South Carolina Decision Finds ATV Sales are Subject to Lower “Maximum Tax”
In South Carolina, a maximum or “capped” sales tax of $500 ($300 for sales on or before June 30, 2017) is imposed on the sale…