Category Archives: Tax

Massachusetts Governor Signs New Law Increasing Minimum Wage and Reforming Unemployment Insurance System

This morning Governor Deval Patrick signed a bill, previously discussed here, into law that will raise the minimum wage in Massachusetts gradually from $8 per hour to $11 per hour by 2017 and will make changes designed to stabilize unemployment … Continue reading

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IRS Announces Change to FSA Rule

A cafeteria plan is a written plan maintained by an employer under which all participants are employees, and all participants may choose among two or more benefits consisting of cash and qualified benefits.  A qualified benefit is any benefit which … Continue reading

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Same-Sex Marriages Recognized for Federal Tax Purposes

One way the U.S. Supreme Court’s decision in United States v. Windsor, which invalidated the Defense of Marriage Act (DOMA) (which excluded same-sex couples from the definition of spouse), impacts employers relates to taxes.  The Treasury Department and Internal Revenue … Continue reading

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New Definition of “Full-Time Employees”

The IRS has issued new proposals regarding how it defines a “full-time employee.” This is important for employers because an employer’s obligation to provide health insurance coverage is tied to the number of full-time employees. To the IRS, a full-time … Continue reading

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