News & Analysis

On September 29, 2014, the Puerto Rico Treasury issued Tax Policy Circular Letter No. 14-02 (“CL

President Obama recently signed into law the Highway and Transportation Funding Act of 2014 (“HATFA”),

On August 28, the Internal Revenue Service (IRS) released draft instructions for completing health insurance

The EEOC has filed its first lawsuit directly challenging the operation of a wellness program. In EEOC

On August 27, 2014, new interim final regulations were published by several administrative agencies entitled

Under the Patient Protection and Affordable Care Act (ACA), a “waiting period” is defined as the

The Department of Labor (DOL) recently issued a new Field Assistance Bulletin (FAB 2014-01) that provides

The Affordable Care Act ("ACA") and its regulations have been incorporated into the Puerto Rico Health

On July 24, 2014, the Internal Revenue Service (IRS) released draft forms that employers will use to

Two federal appeals courts have issued opposing decisions regarding whether the IRS has the authority