Proskauer Rose LLP Document Search Results (74)
Show: results per page
|More Post-Windsor Guidance from the IRS Relating to Benefits for Same-Sex Spouses: Cafeteria Plan Changes, Flexible Spending Accounts and Health Savings Accounts|
Roberta K. Chevlowe, Bali Kumar; Proskauer Rose LLP;
January 31, 2014, previously published on January 2014Prior to the U.S. Supreme Court's Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes. In the immediate aftermath of Windsor, the Internal Revenue Service (IRS) issued Revenue...
|IRS Issues Temporary Non-Discrimination Testing Relief for Closed Defined Benefit Plans and Request for Comments|
Paul M. Hamburger, Lisa Berkowitz Herrnson; Proskauer Rose LLP;
January 31, 2014, previously published on January 2014On December 13, 2013, the IRS issued Notice 2014-5 which provides temporary relief for satisfying the nondiscrimination requirements under Section 401(a)(4) of the Internal Revenue Code (the "Code") for plan sponsors that maintain defined benefit plans which have been closed to new hires.
|Supreme Court to Resolve Circuit Split in Health Care Reform Cases|
Peter J. Marathas, Brian Neulander, Robert W. Rachal; Proskauer Rose LLP;
January 31, 2014, previously published on January 2014The Supreme Court will review two of the numerous lawsuits challenging the Affordable Care Act's (ACA) requirement that group health plans and insurers cover, without cost-sharing, contraceptives and/or abortifacients (the "Contraceptive Mandate"). The plaintiffs in these suits are...
|IRS Introduces New Procedures for Reinstatement of Tax-Exempt Status|
Amy Zelcer; Proskauer Rose LLP;
January 31, 2014, previously published on January 27, 2014Tax-exempt organizations that have had their tax-exempt status automatically revoked because of failure to file required annual returns for three consecutive years can follow new procedures for seeking reinstatement of their tax exemptions. The IRS released these procedures in Revenue Procedure...
|Federal District Court (In Its Capacity As An Employer) Must Reimburse Employee for the Cost of Health Benefits for her Same-Sex Domestic Partner|
Roberta K. Chevlowe, Tulio D. Chirinos; Proskauer Rose LLP;
January 31, 2014, previously published on January 2014The Ninth Circuit Judicial Council, an administrative body that reviews decisions of the court's chief judge, recently weighed in on an issue involving same-sex domestic partner health benefits in the post-Windsor world. The decision is interesting insofar as it relies at least partially on the...
|OFCCP Announces Settlement Regarding Hiring Discrimination|
Daniel J. Davis; Proskauer Rose LLP;
January 31, 2014, previously published on January 28, 2014The Department of Labor’s Office of Federal Contract Compliance Programs (“OFCCP”) recently announced that it reached a settlement with Cargill Meat Solutions (“Cargill”) regarding claims of hiring discrimination based on race and gender.
|Deadlines Approaching for Employer Return Requirements for ISOs and ESPPs - Reporting Requirements for 2014|
Ira G. Bogner, Andrea S. Rattner; Proskauer Rose LLP;
January 27, 2014, previously published on January 22, 2014Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), requires corporations to furnish information statements to their employees (including former employees) and to the Internal Revenue Service ("IRS") with respect to (i) the exercise of an incentive stock...
|Federal Trade Commission Announces 2014 Threshold Revisions for HSR Act and for Clayton Act Section 8 Prohibition on Interlocking Directorates|
Proskauer Rose LLP;
January 27, 2014, previously published on January 21, 2014The Hart-Scott-Rodino Antitrust Improvements Act of 1976, commonly known as the HSR Act, requires parties to certain corporate transactions to notify the Federal Trade Commission and Department of Justice, and to observe a waiting period prior to consummation. The HSR Act enables antitrust...
|District Court Denies Summary Judgment On Internal Audit/SOX Administrator’s Whistleblower Claim|
Rachel Fischer, Steven J. Pearlman; Proskauer Rose LLP;
January 23, 2014, previously published on January 17, 2014In denying a bank’s bid for summary judgment on an Internal Audit and SOX Administrator’s SOX whistleblower claim, the U.S. District Court for the Western District of Washington highlighted the present conflict on the standard governing protected activity under Section 806 of...
|Recent Guidance on Wellness Programs Clarifies Premium Surcharges for Tobacco Use|
Stacy H. Barrow; Proskauer Rose LLP;
January 23, 2014, previously published on January 17, 2014As previously reported, the federal agencies responsible for drafting the rules implementing the Affordable Care Act (ACA) (the U.S. Labor Department, the U.S. Department of Health and Human Services and the U.S. Treasury Department (together, the “Departments”)) on January 9, 2014...