In order to contribute to a health savings account (HSA), an employee must be enrolled in a high deductible health plan (HDHP) and not have disqualifying health coverage.
In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Case No. 18-457, 588 U.S. __ (2019), the Supreme Court held that states may not impose a tax on trust income based solely on the residency of an in-state beneficiary.
Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation. This time frame varies by state and by local jurisdiction and in many cases begins to run upon mailing of a new value notice.
Since the last edition of The Evaluator, there have been several notable decisions from courts and tax boards; and legislative developments in jurisdictions across the country.
On June 12, 2019, the Senate unanimously approved Senate Bill 95. The bill, sponsored by State Senators Bob Peterson and Stephanie Kunze, has been sent to the House for further consideration.
Nevada is one of nine states to have “legalized” recreational marijuana use and one of 33 states to have “legalized” medical marijuana (marijuana use for any purpose remains illegal under federal law).
State laws vary on whether employers must provide current and former employees with access to their personnel records and, if so, what information is included within those records.
The new regulations (published June 13, 2019) preserve preceding exceptions from the ACA prohibition on annual dollar limits and create two more: (1) an excepted benefit HRA and (2) an individual coverage HRA.
Oregon recently enacted the Workplace Protection Act (WPA) to restrict the use of nondisclosure agreements in circumstances alleging employment discrimination and mandating the employers adopt written anti-discrimination policies.
For those clients with foreign national workers who may have plans to travel abroad this summer, this brief advisory provides some basic guidance and reminders for international travel.
Texas House Bill 4390 tightens the notification requirements related to a breach of sensitive personal information, requires notification to the Texas Attorney General in certain breaches, and creates an advisory council related to privacy issues.
Tom McDonald, a partner in the Vorys Washington, D.C. office, authored an article for Corporate Counsel titled "Five Tips for Conducting Business in an Emerging Market."
Daren Garcia, a partner and co-chair of the Vorys eControl group, authored an article for Digital Commerce 360 titled “How to Ensure MAP Compliance Across Online Marketplaces.”
On May 30, 2019, JPMorgan Chase agreed to pay $5 million to settle a class action lawsuit brought by male employees who requested paternity leave under company policy and were granted less leave than their female counterparts.
Last week Nevada amended its law that governs online privacy policy disclosures to now give Nevada residents the right to opt out of the sale of certain personal information.
Ohio’s health care industry will soon take on significant new obligations with respect to the management of hazardous pharmaceutical waste, pursuant to a federal rule being implemented by Ohio Environmental Protection Agency (EPA).
Whether you’re planning early for your child’s future or contemplating how your youngest grandchild’s education will be covered after you’re gone, there are several tax-favorable mechanisms for funding growing education expenses.
Earlier this month, New Jersey joined a growing list of states which require companies to provide notification under their respective data breach laws where non-traditional personal informational is compromised.
Rosemary Welsh, of counsel in the Vorys Cincinnati office, authored an article titled, “Ohio Implements Standard Authorization Form for Medical Records” for the May-June edition of the Cincinnati Bar Report.
Nicholas M.J. Ray
Karen H. Bauernschmidt
Kenneth R. West
David M. Aldous
Lauren M. Johnson
Andrew E. DeBord
Lindsay Doss Spillman
Hilary J. Houston
Steven L. Smiseck
Megan Savage Knox
Anthony L. Ehler
David A. Froling
Scott J. Ziance
Tom McDonald
Daren S. Garcia
Victor J. Ferguson
John F. Furniss III
David A. Groenke
Emily S. Pan
Michael G. Schwartz
David A. Swift
Mark E. Vannatta
Suzanne R. Galyardt
Karen M. Moore
Michelle L. Clemons
Colleen B. Laux
Bailey R. Drexler
Rosemary D. Welsh