Publications

The SECURE 2.0 Act of 2022 made significant changes to retirement plans, some of which became effective immediately and others that have gradually become effective in recent years.  Two of the changes that recently became effective were the increased catch-up contribution limits for participants ages 60 to 63, and the […]

Since 2016, employers subject to the Employer Shared Responsibility provisions of the Affordable Care Act (the “ACA”) (i.e., “applicable large employers”) have been required to annually report certain information regarding their offers of group health coverage to the IRS and to applicable employees. Each year since, applicable large employers have […]

On February 27, 2025, the Financial Crimes Enforcement Network (FinCEN) announced that it will not impose fines, penalties, or enforcement actions against any companies for failing to file or update beneficial ownership information (BOI) reports required under the Corporate Transparency Act (CTA) by the current deadline of March 21, 2025. […]

A strong compensation package is an important tool for recruiting and retaining top talent, but tax-exempt hospitals are limited in the types of compensation they can offer in light of a number of practical and legal limitations.  These include: Excise taxes for compensation paid in excess of $1,000,000 under Internal […]

A number of anti-discrimination laws, including the Americans with Disabilities Act (the “ADA”) and Section 504 of the Rehabilitation Act of 1973 (“Section 504”), prohibit health care facilities from discriminating against patients who belong to a protected class, such as patients who have disabilities.  Obesity is not explicitly listed as […]