ThomsonReuters

JUNE 15, 2023

The guidance also reminds plans that CMS may pursue enforcement action, including potential imposition of civil money penalties, against non-federal governmental plans that do not comply with MHPAEA requirements. 3 (“Plans Sponsored by Certain Governmental Entities”). Contributing Editors: EBIA Staff.

Equity 96

Equity 96

ThomsonReuters

MAY 26, 2022

A former employee brought an employment discrimination case contending, among other things, that he was terminated in retaliation for his large medical expense claims and anticipated future use of his employer’s self-insured health plan. Money damages are not available to remedy an ERISA § 510 violation.

Compliance 96

Compliance 96

Viking Mergers

FEBRUARY 27, 2023

Meanwhile, we’ve gathered this list of common tax deductions for business owners to ensure you don’t miss any opportunity to write off expenses – that way, you can save money and re-invest it in growing your business. Self-Employed Retirement Plans There is a tax deduction for contributions to a traditional IRA or SEP IRA.

Start-ups 130

Start-ups Banking Marketability Technology 130

ThomsonReuters

FEBRUARY 23, 2023

Medicare Secondary Payer and Certain Civil Money Penalties; Extension of Timeline for Publication of Final Rule, 42 CFR Part 402; 45 CFR Part 102, 88 Fed. For more information, see EBIA’s Group Health Plan Mandates manual at Sections XXIV.J (“MSP Mandatory Reporting Requirement”) and XXIV.K (“Enforcement”). 10868 (Feb. 10868 (Feb.

52

52

ThomsonReuters

MARCH 1, 2024

Self-employment tax relief: S corps that pay out taxable income (as salaries) do not have to pay the 15.3% Federal Insurance Contributions Act (FICA) taxes for Medicare and Social Security, also known as “self-employment taxes”. Rather, FICA is only applied to the salary amount. How can S corporations reduce their taxes?

Start-ups 52

Start-ups Dividends Marketability 52

ThomsonReuters

MARCH 10, 2021

For the self-employed, the number of days for which self-employed individuals can claim the paid family leave credit is increased from 50 to 60 days. For the self-employed, the 10-day reset applies to sick days after January 1, 2021 for self-employed individuals.

Treasury 105

Treasury Start-ups Finance Marketability 105

ThomsonReuters

FEBRUARY 8, 2024

Federal Insurance Contributions Act), or “self-employment” tax. Do LLC members have to pay self-employment tax? LLC members are considered self-employed individuals, and self-employed individuals do not have FICA taxes (e.g., In 2024, the self-employment tax is 15.3%, which includes 12.4%

Start-ups 52

Start-ups Dividends Technology Marketability 52