In late December, 2019, the “Setting Every Community Up for Retirement Enhancement Act,” or the “SECURE Act,” was enacted.

This article outlines states/jurisdictions with upcoming real property tax appeal deadlines.

On December 18, 2019, the U.S. Court of Appeals for the Fifth Circuit held in Texas v. U.S. that the provision in the Affordable Care Act (ACA) that requires individuals to maintain health insurance or pay a “shared responsibility payment” (i.e., the individual mandate) is unconstitutional.

The Tax Cuts and Jobs Act generally eliminated the exception to the $1M deduction cap imposed under Code Section 162(m).

The Vorys Employee Benefits Team has drafted alerts covering an array of regulatory and legislative changes throughout the year.

On December 2, 2019, the IRS published Notice 2019-63, announcing a 31-day extension of the deadline to distribute 2019 Form 1095-Cs to employees.

Adding another tool to intellectual property owners’ arsenal for combatting infringing products, Amazon has launched a pilot program to efficiently identify and resolve third-party patent infringement on the Amazon marketplace.

The Section 7520 rate is used in connection with the valuation of long-term or future property interests, such as annuities, life estates, remainder interests, and reversionary interests.

Vorys Partner Daren Garcia co-authored “The Amazon Playbook for Consumer Electronics Brands” for the eCommerce performance analytics platform Profitero.

The United States District Court for the Eastern District of Pennsylvania recently endorsed a significant expansion to the Government’s ability to dismiss a qui tam relator’s False Claims Act (FCA) case.

Starting January 1, 2020, a new California state law will require employers to notify employees in California of any deadline to withdraw funds from a flexible spending account (FSA) prior to the end of the plan year.

On October 23, 2019, the U.S. Department of Labor (DOL) published proposed regulations on a new safe harbor for electronic disclosures for retirement plans governed by ERISA.

On October 23, 2019, the U.S. Department of Labor (DOL) published proposed regulations on a new safe harbor for electronic disclosures for retirement plans governed by ERISA.

Now that PBMs are able to track copay coupons using copay accumulator programs, additional guidance is needed from the IRS to determine whether plan sponsors are required to implement copay accumulator programs for HSA-compatible HDHPs. 

Connecticut, along with California, Delaware, Illinois, Maine and New York, require workplace sexual harassment training.

On October 10, 2019, the United States Bankruptcy Court for the Southern District of Ohio (OHSB) entered General Order 30-2 implementing Complex Chapter 11 procedures.

On September 23, 2019, the Treasury Department published final regulations affecting hardship distributions for 401(k) and other retirement plans.

One of the “issues du jure” for the bank and thrift industry involves the benefit, or possibly lack thereof, of having a holding company.