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Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape

July 15, 2022 By Alston & Bird Tax Team

After the U.S. Supreme Court’s Dobbs ruling overturning Roe, employer health plans and insurers are left with the task of determining which state laws are applicable and whether federal preemption (under ERISA or otherwise) changes the analysis. Our Employee Benefits & Executive Compensation Group breaks down the key issues under ERISA and the Internal Revenue Code for covering medical travel benefits for legal abortion-related services. Does the Pregnancy Discrimination Act or ERISA preempt state law? What are the tax implications for offering medical travel? How will telehealth [...]Read more

Filed Under: Employee Benefits Tagged With: Dobbs v. Jackson Women’s Health Organization, ERISA, Internal Revenue Code, Planned Parenthood v. Casey, Pregnancy Discrimination Act, Roe v. Wade, Telehealth, US Supreme Court

Back to School: FBAR Penalties and a Lesson in Statutory Construction

August 15, 2018 By Edward Tanenbaum and Stefanie Kavanagh

There is a disconnect between the statute and the regulation that impose penalties for violating FBAR filing requirements. Our International Tax Group covers the bases of the three court cases that have the IRS batting just 1 for 3. The 2004 statute can impose a penalty greater than $100,000 The regulation, which wasn’t updated, limits penalties to $100,000 Two courts favor the regulation; one the statute Read the full advisory here.   [...]Read more

Filed Under: International Tax Advisory Tagged With: FBAR, FinCen 114, Internal Revenue Code, IRS

Federal Tax ADVISORY: A Niche Tax: The Firearms Taxes

March 1, 2017 By Jasper L. (Jack) Cummings, Jr.

Our Federal Tax Group offers a rundown of the sometimes confusing laws governing firearms taxes not administered by the IRS.

  • Manufacturers excise tax
  • National Firearms Act taxes
  • Gun Control Act fees

Read the full advisory by clicking here.

Filed Under: Federal Tax Advisory Tagged With: Alcohol, Alcohol and Tobacco Tax and Trade Bureau, ATF, CFR Title 27, Code of Federal Regulations, excise tax, Firearms taxes, Gun Control Act of 1968, Internal Revenue Code, IRS, Manufacturerse excise tax, National Firearms Act Taxes, National Firemarms Act of 1934, NFA, Title 26, Treasury, TTB

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Recent Posts

  • PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions
  • Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape
  • Litigate, Legislate and Repeat: The Delaware Escheat Law Spin Cycle
  • Looking Back at Georgia’s 2022 Legislative Session
  • Diving into IRS’s Annual Report on Advance Pricing Agreements: Can APMA Overcome Its Sisyphean Task?

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