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1. Restorative benefits and equity-based performance plans for highly compensated executives  

BY Geoffrey M. Rhines, CPA/PFS, CGMA, and W. Andrew Douglass, J.D.
As the U.S. economy continues to work its way back from the recession and the jobs market gradually improves, companies should review their executive compensation arrangements, both in recruiting new hires and in keeping key executives from being lured to competitors. In addition, the loss of financial security experienced by many Americans from the recession may affect an employee’s decision to retire or to work significantly longer to shore up retirement savings.

2. Restorative benefits and equity-based performance plans for highly compensated executives  

BY Geoffrey M. Rhines, CPA/PFS, CGMA, and W. Andrew Douglass, J.D.
As the U.S. economy continues to work its way back from the recession and the jobs market gradually improves, companies should review their executive compensation arrangements, both in recruiting new hires and in keeping key executives from being lured to competitors. In addition, the loss of financial security experienced by many Americans from the recession may affect an employee’s decision to retire or to work significantly longer to shore up retirement savings.

3. Restorative benefits and equity-based performance plans for highly compensated executives  

BY Geoffrey M. Rhines, CPA/PFS, CGMA, and W. Andrew Douglass, J.D.
As the U.S. economy continues to work its way back from the recession and the jobs market gradually improves, companies should review their executive compensation arrangements, both in recruiting new hires and in keeping key executives from being lured to competitors. In addition, the loss of financial security experienced by many Americans from the recession may affect an employee’s decision to retire or to work significantly longer to shore up retirement savings.

4. Supreme Court upholds health care law  

BY Sally P. Schreiber, J.D. and Alistair M. Nevius, J.D.
In a much-anticipated decision, the U.S. Supreme Court declared the mandate in IRC Sec. 5000A, requiring U.S. citizens and legal residents to maintain minimum essential health coverage, to be a permissible exercise of Congress’s taxing powers under the Constitution (National Federation of Independent Business v. Sebelius, Sup. Ct.

5. Supreme Court upholds health care law  

BY Sally P. Schreiber, J.D. and Alistair M. Nevius, J.D.
In a much-anticipated decision, the U.S. Supreme Court declared the mandate in IRC Sec. 5000A, requiring U.S. citizens and legal residents to maintain minimum essential health coverage, to be a permissible exercise of Congress’s taxing powers under the Constitution (National Federation of Independent Business v. Sebelius, Sup. Ct.

6. Supreme Court upholds health care law  

BY Sally P. Schreiber, J.D. and Alistair M. Nevius, J.D.
In a much-anticipated decision, the U.S. Supreme Court declared the mandate in IRC Sec. 5000A, requiring U.S. citizens and legal residents to maintain minimum essential health coverage, to be a permissible exercise of Congress’s taxing powers under the Constitution (National Federation of Independent Business v. Sebelius, Sup. Ct.

7. First Circuit strikes down Defense of Marriage Act but stays tax remedies  

The First Circuit Court of Appeals on May 31 declared part of the federal Defense of Marriage Act unconstitutional, upholding a Massachusetts federal district court decision. The appeals court held that the act’s denial of federal benefits to lawfully married same-sex couples violates the Equal Protection Clause of the U.S.

8. First Circuit strikes down Defense of Marriage Act but stays tax remedies  

The First Circuit Court of Appeals on May 31 declared part of the federal Defense of Marriage Act unconstitutional, upholding a Massachusetts federal district court decision. The appeals court held that the act’s denial of federal benefits to lawfully married same-sex couples violates the Equal Protection Clause of the U.S.

9. First Circuit strikes down Defense of Marriage Act but stays tax remedies  

The First Circuit Court of Appeals on May 31 declared part of the federal Defense of Marriage Act unconstitutional, upholding a Massachusetts federal district court decision. The appeals court held that the act’s denial of federal benefits to lawfully married same-sex couples violates the Equal Protection Clause of the U.S.

10. Employer health coverage questions addressed   WebExclusive

BY Paul Bonner
The IRS and Treasury Department, along with two other federal departments, on Thursday further described planned guidance on provisions for employer-sponsored health coverage mandated by the Patient Protection and Affordable Care Act (PPACA), P.L. 111-148, scheduled to take effect in 2014. Treasury and the IRS issued Notice 2012-17 covering frequently asked questions (FAQs) by employers.
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