New Compliance Requirements Affect Producers’ Eligibility for Federal Crop Insurance Subsidies

In 2014, Congress passed the Agricultural Act of 2014 (the “Act”), more commonly known as the 'Farm Bill,' which included many significant changes. According to the U.S. Department of Agriculture, these new provisions are designed to provide “flexibility, accountability, and adaptability at the local level.” To effectuate that purpose, the Act cons…

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Business & Real Estate Law Newsletter: New Protected Class, Estate Planning & Cottage 1031

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ACA Update: The Look-Back Measurement Method for Large Employers

Determining ACA employer mandate compliance is a two-step process: first, determine if you are a covered “large employer,” then, if you are, determine who you must offer insurance to in order to avoid paying any penalties.  This is because large employers are not required to offer all employees health insurance, only full-time workers.

The formu…

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IRS Publishes Draft Instructions for ACA Employer Mandate Tax Forms

Although compliance delays mean that employers will not be filing such forms until 2016 (for the 2015 tax year), the US Treasury Department and the IRS released draft instructions on August 28th on the reporting requirements for forms 1094-B, Transmittal of Health Coverage Information Returns, and 1095-B, Health Coverage, as well as for forms 109…

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Do Creditors Now Have Carte Blanche Access to Your Inherited IRA To Satisfy Debts?

Many of us are aware that assets held in individual retirement accounts (IRA’s) and similar retirement assets are provided a certain amount of protection from creditors. However, on June 12, 2014 the Supreme Court of the United States issued a unanimous decision in Clarke v Rameker, Trustee, 573 U.S. ___ (2014), that assets in an inherited IRA are …

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