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Mintz - Tax Viewpoints

New Electronic Filing Option for Section 83(b) Elections

Mintz - Tax Viewpoints on

On November 7, 2024, the Internal Revenue Service (IRS) released Form 15620, Section 83(b) Election (“Form 15620”), standardizing the requirements to make an election pursuant to Section 83(b) (“Section 83(b) Election”), with...more

Bradley Arant Boult Cummings LLP

SECURE 2.0 Changes Effective in 2025: What You Need to Know

Although the SECURE 2.0 Act of 2022 (SECURE 2.0) was enacted nearly two years ago, and many of its changes have already been implemented, some SECURE 2.0 provisions have yet to take effect. This article provides an overview...more

Bradley Arant Boult Cummings LLP

The End of the COVID-19 Public Health Emergency: New Deadlines for Group Health Plans

With the COVID-19 Public Health Emergency (PHE) set to end on May 11, 2023, federal agencies have published FAQs explaining how the end of the PHE will affect previously extended deadlines relating to COBRA, HIPAA special...more

Sheppard Mullin Richter & Hampton LLP

California Likely to Soon Implement COVID-19 Supplemental Paid Sick Leave, Retroactive to January 1, 2022

On January 25, 2022, Governor Gavin Newson announced a “framework” for an agreement to reactivate California’s COVID-19 Supplemental Paid Sick Leave (“COVID PSL”) law for the period from January 1, 2022 to September 30, 2022....more

Verrill

2021 Year End Employee Benefit Plan Amendments

Verrill on

Health and Welfare Plans - Employers that made available COVID-19 relief and benefit enhancements in 2020 – such as the increased carry over limit and extended grace period for health flexible spending accounts – need to...more

Bradley Arant Boult Cummings LLP

IRS Proposes Regulations on ACA Reporting: Good News and Bad News for Employers

The Internal Revenue Service (IRS) has published proposed regulations that, if finalized, will ease some of the requirements imposed on employers reporting offers of minimum essential health coverage, including a permanent...more

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