NLRB Reinstates Prior Joint Employer Standard

Over the course of one afternoon, the National Labor Relations Board (NLRB) recently issued two significant decisions that together overturned several of the Obama aministration’s most polemic legal positions under the National Labor Relations Act (NLRA). This is one.

FURNISHING DEADLINE DELAYED FOR 2017 ACA REPORTING

OVERVIEW On Dec. 22, 2017, the Internal Revenue Service (IRS) issued Notice 2018-06 to: Extend the due date for furnishing forms under Sections 6055 and 6056 for 2017 for 30 days, from Jan. 31, 2018, to March 2, 2018; and Extend good-faith transition relief from penalties related to 2017 information reporting under Sections 6055 and … Continue reading FURNISHING DEADLINE DELAYED FOR 2017 ACA REPORTING

House and Senate Pass Tax Reform Bill

On Dec. 20, 2017, the tax reform bill, called the Tax Cuts and Jobs Act, passed both the U.S. Senate and the U.S. House of Representatives. The bill is now expected to be signed into law by President Trump by the end of the day. This tax reform bill, drafted based on a tax reform … Continue reading House and Senate Pass Tax Reform Bill

Individual Mandate Compliance Policy Reversed

In October, the IRS reversed a recent policy change in how it monitors compliance with the Affordable Care Act’s individual mandate. Individuals should keep the following in mind when filing 2017 tax returns: The IRS‎ will not accept electronically filed tax returns where the taxpayer does not certify whether the individual had health insurance for … Continue reading Individual Mandate Compliance Policy Reversed