ThomsonReuters

MAY 13, 2021

IRS Notice 2021-26 (May 10, 2021). Available at [link]. The IRS has provided guidance regarding the federal tax treatment of DCAP benefits that continue to be available in taxable years ending in 2021 or 2022 because of an extended claims period or carryover offered pursuant to the COVID-19 relief provisions of the Consolidated Appropriations Act, 2021 (CAA, 2021) (see our Checkpoint article ).

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Quantive

MAY 13, 2021

In the context of operational restructuring, reorganization, and globalization, mergers, and acquisitions […]

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Appraisal Rights

MAY 11, 2021

. Cannalaw Conference Wrap-up: What’s Next for Marijuana? The conference closed with a look ahead to the future of the cannabis industry, patent issues, and emerging psychedelic market. What will we see with regards to patent enforcement? Only two cannabis related lawsuits have been filed to date, one that died. However, there is speculation that as the industry grows and federal regulation is introduced, there will be a rise in patent lawsuits.

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Musings on Markets

MAY 11, 2021

In my last post, I looked at the Biden Administration's proposal to increase corporate taxes, to provide funding for an infrastructure bill, and concluded that while there is room for raising corporate taxes, it would be more efficient and fairer to do so by reducing the tax credits and deductions in the code, than by raising the tax rate. In the weeks since, the administration has come up with its follow-up proposal, this one funded by increases in individual taxes, primarily on the wealthy.

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Speaker: Susan Spencer, Principal of Spencer Communications

Intent signal data can go a long way toward shortening sales cycles and closing more deals. The challenge is deciding which is the best type of intent data to help your company meet its sales and marketing goals. In this webinar, Susan Spencer, fractional CMO and principal of Spencer Communications, will unpack the differences between contact-level and company-level intent signals.

Marketability

ThomsonReuters

MAY 13, 2021

Rev. Proc. 2021-25 (May 10, 2021). Available at [link]. The IRS has released the 2022 cost-of-living adjusted limits for health savings accounts (HSAs), high-deductible health plans (HDHPs), and excepted benefit health reimbursement arrangements (EBHRAs). Here are the details: HSA Contribution Limits. The 2022 annual HSA contribution limit is $3,650 for individuals with self-only HDHP coverage (up from $3,600 in 2021), and $7,300 for individuals with family HDHP coverage (up from $7,200 in 202

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ThomsonReuters

MAY 13, 2021

Independent Contractor Status Under the Fair Labor Standards Act, 29 CFR Parts 780, 788, and 795, 86 Fed. Reg. 24303 (May 6, 2021). Withdrawal. News Release. The DOL has withdrawn regulations on determining whether a worker is an independent contractor for purposes of the Fair Labor Standards Act (FLSA), referred to as the “independent contractor rule.

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ThomsonReuters

MAY 13, 2021

HHS Notification of Interpretation and Enforcement of Section 1557 of the Affordable Care Act and Title IX of the Education Amendments of 1972 (May 10, 2021). Notice. News Release. HHS has announced that it will interpret and enforce Affordable Care Act (ACA) Section 1557’s prohibition on discrimination “on the basis of sex” to include discrimination on the basis of sexual orientation and gender identity.

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