Paley Rothman shares this library of resources with clients and friends of the firm to help them stay ahead of legal and business developments and trends. Here, you will find helpful tips and tools written by our attorneys. The information in the blogs and articles is not a substitute for legal advice and should not be relied on as such. Should you have any questions or want legal advice, please contact the attorney who wrote the blog or article.
Each year the IRS makes cost of living adjustments to many of the limits on benefits from — and contributions to — qualified and non-qualified retirement plans. Here are the new limits for 2015:
Read More
Companies, particularly start ups, often issue stock options to incentivize and reward select employees. Properly structured stock options can be a great recruiting tool but a poorly structured stock option can have a nasty tax surprise for the employee.
Read More
On October 31, 2013 in Notice 2013-71 the IRS announced a modification to the “use or lose” rule for Health Flexible Spending Arrangements (Health FSAs). Health FSAs permit employers to reimburse employees for health care expenses, such as deductibles and co-pays. In general, these plans are funded by employees through salary reduction agreements.
Read More
On July 2, 2013, the Obama administration announced that it will be delaying the implementation of the Affordable Care Act’s mandate that “large” employers either provide health coverage for their employees or pay penalties (commonly known as “the employer mandate”). These requirements, which are a central part of the ACA and which were previously scheduled to go into effect on January 1, 2014, will now be delayed until 2015.
Read More
With the increasing national focus on preventable heath problems, there is growing interest among employers to find ways to promote healthy behavior among their employees as a means of increasing productivity and cutting health costs.
Read More