Tag Archives: Tax
IRS, Treasury Department Issue Proposed Rules Governing Minimum Value, Affordability, and Wellness Programs
A key policy goal of the Patient Protection and Affordable Care Act (the “Act”) is the expansion of health insurance coverage to all Americans. The concepts of “minimum value” and its correlate “actuarial value” speak to the generosity of that coverage. What constitutes minimum value is important both for employers that sponsor group health plans …
Top Five Traps for the Unwary in Spin-Offs
A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single business tend to outperform their more diversified peers. A primary vehicle for these breakups has been the spin-off transaction, in which a publicly traded …
National Law Forum
