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Although the Patient Protection and Affordable Care Act (ACA) was enacted nearly six years ago, large employers now must for the first time report to the Internal Revenue Service.
As of this year, companies with 50 or more employees must file a report with the IRS proving that they offer minimum essential coverage that is affordable to all full-time employees or equivalents. Large employers have until March 31, a deadline extended from Feb. 29, to deliver forms to their employees and until June 30, extended from March 31, to file reports to the IRS or face a penalty.
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The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.