When tax-exempt or non-U.S. taxpayers invest in U.S. businesses, unwanted and unintended U.S. tax obligations can follow without careful planning. Blocker corporations have become a common strategy employed...
Obtaining a Phase I environmental site assessment (ESA) is essential to conducting environmental due diligence for commercial real estate transactions. The goal of a Phase I ESA is to evaluate readily...
Artificial intelligence (AI) tools and resources are inundating the news, social media, professional seminars, and inboxes. AI is part of every conversation across industries and professional services...
Do you need guidance in defending against claims brought under the recently overhauled California's Private Attorneys General Act (PAGA)? Read Private Attorneys General Act in California: Defending...
Confidently present your case in chief to the Trademark Trial and Appeal Board (TTAB) with this opening trial brief that an opposer/petitioner (plaintiff) may use in an opposition or cancellation proceeding...
Open enrollment is a time each year when, outside of special enrollments like marriage or the birth of a child, individuals can enroll in or change their employer-based health insurance and other welfare benefit plan options. It’s a time when employers unveil new health care premiums/cost sharing and new or revised benefit plans, and allow employees to choose and change benefits and coverage options, usually both for themselves and their covered family members. While open enrollments were fairly common prior to the Affordable Care Act (ACA), the ACA requires “applicable large employers” (generally, employers of 50 or more full-time employees and equivalents) to provide an annual enrollment, and can be subject to penalties for not offering it (at least for employees). It’s also a good time to deliver annual notifications. The resources below describe those requirements and offer additional open enrollment ideas.
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