Debra B. Hoffman

New FATCA Reporting Obligations Applicable to Compensation—Action Required for 2011 Tax Returns
Debra B. Hoffman,Ryan J. Liebl, April 3, 2012
The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010. One of the purposes of the new law was to strengthen enforcement of those US tax rules that provide for taxation of worldwide income (including income relating to another country's compensation programs) in response to the...

IRS Issues Revised Guidance on Form W-2 Reporting Requirements for Costs of Employer Group Health Coverage
Debra B. Hoffman,Christine S. Matott, January 24, 2012
The Patient Protection and Affordable Care Act of 2010 (PPACA) requires employers to report the aggregate cost of “applicable employer-sponsored group health care coverage” (referred to herein as “Reportable Coverage”) on employees’ Forms W-2 in Box 12 using code DD....