Is Employer-Provided Work Clothing a Taxable Benefit?
QUESTION: Our company is going to require some customer-facing employees to wear a uniform, which the company will provide without …
EBIA Checkpoint News Staff
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Does an Employee’s Prior Consent to Electronic Furnishing of Form W-2 Also Apply to Receiving Form 1095-C Electronically?
QUESTION: Our company is an applicable large employer (ALE) and would like to distribute Form 1095-C electronically to employees. If …
U.S. Supreme Court Upholds Challenged Portions of ACA Preventive Services Mandate
Kennedy v. Braidwood Mgmt., Inc., 2025 WL 1773628 (U.S. 2025) Available at https://www.supremecourt.gov/opinions/24pdf/24-316_869d.pdf The U.S. Supreme Court has ruled on …
Final Regulations Address ACA Exchange Integrity; Revise 2026 Annual Limitation on Cost-Sharing
Final Rule: PPACA; Marketplace Integrity and Affordability, 45 CFR Parts 147, 155, and 156, 90 Fed. Reg. 27074 (June 25, …
Must We Provide Notice Before Discontinuing Matching Contributions Under Our 401(k) Plan?
QUESTION: Our company sponsors a 401(k) plan and currently matches participants’ elective deferrals. Due to financial difficulties, however, management has …
Can Our Company Require a Third-Party EAP Vendor to Provide Us With Reports on Employees Undergoing Mandatory Drug Counseling?
QUESTION: Our company’s policy dictates that an employee whose drug test is positive must complete mandatory drug counseling under a …
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IRS Releases 2024 Draft of Small Employers’ Annual Tax Return Instructions
The IRS issued a September 17, 2024, draft version of the Form 944, Employer’s Annual Federal Tax Return instructions used by small employers …
Expanded Premium Tax Credit Driving Affordable Care Act Enrollment, Treasury Data Shows
Broadened eligibility for the Premium Tax Credit (PTC) first included in a COVID-19 relief package and extended the following year …
Vermont Enacts Omnibus Tax Legislation
By David Engel On May 21, 2025, Governor Phil Scott signed into law omnibus tax legislation that updates Vermont’s conformity …