October 1, 2013 Deadline Approaches for ACA Marketplace Notification

Despite continuing uncertainty surrounding how and when state and federal-run health insurance exchanges will be functioning, the United States Department of Labor (DOL) has not pushed back its original October 1, 2013 deadline for the required employer marketplace notice.

Required Marketplace Notice

The Patient Protection and Affordable Care …

Implementation Delayed for the Employers Mandate Provisions of the Affordable Care Act

The IRS and the Obama Administration have officially delayed implementation of the employer mandate provisions of the Patient Protection and Affordable Care Act (“ACA”) to January 1, 2015. Meanwhile, Congress continues to grapple with the remaining prospective provisions of the ACA, such as the individual mandate, with new legislation being propose…

IRS Provides More Flexibility to Inherited Tax-Sheltered Annuities

In a recent private letter ruling1 , the IRS permitted an owner to exchange a tax-sheltered annuity for an annuity that was more aligned with the owner’s goals, through what is known as a “1035 exchange.” Although private letter rulings are not law, they tend to be good indicators for how the IRS would respond to the actions described in the letter…

Michigan Supreme Court’s Ruling Determines PLLC Member Rights and Valuation Calculations

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Business & Real Estate Newsletter, July 2013

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