The Department of Labor, Health and Human Services, and Treasury Provide Further Guidance on COVID-19 Legislation Since the enactment of the Families First Coronavirus Response
In June, 2020, the Internal Revenue Service (IRS) issued Notice 2020-29 to provide increased flexibility under section 125 of the Internal Revenue Code (Code) in
On March 18, 2020, President Trump signed into law the Family First Coronavirus Response Act (the “Act”). The Act contains a number of provisions to
On March 15, 2018, in a group of consolidated cases known as Chamber of Commerce of the United States of America, et al v. United
On August 21, 2017, the Tax Court released its eagerly-awaited opinion in the consolidated cases, Benyamin Avrahami and Orna Avrahami v. Commissioner and Feedback Insurance
On May 22, 2017, the Department of Labor (DOL) issued Field Assistance Bulletin No. 2017-02 (FAB 2017-02) to announce a temporary enforcement policy with respect
On December 29, 2016, the Internal Revenue Service (IRS) released Notice 2017-08, which extends the deadline for filing Form 8886 and Form 8918 in connection
The Department of the Treasury and the IRS recently issued Notice 2016-66, identifying a certain type of captive insurance company as a “transaction of interest”.
The Protecting Americans from Tax Hikes Act of 2015 (or “PATH Act”) is set to take effect on January 1, 2017. Make sure you are
Incorporated Cell Captives have been taking the captive industry by storm. RMC’s Technical Memorandum: Incorporated Cell Captives is a must read for anyone interested in this advanced
