The Michigan Court of Appeals has ruled that individuals who are state-approved medical marijuana users under the Michigan Medical Marihuana Act (MMMA) should remain eligible to receive unemployment benefits under the Michigan Employment Security Act. The appeals court based its decision in Braska v. Challenge Manufacturing Co. on the fact that the provision of unemployment benefits constitutes state action.
The IRS has released the final instructions to Forms 1094-C and 1095-C and Forms 1094-B and 1095-B. Employers are required to complete and file the forms with the IRS to report on their employee health care coverage, as required by the Affordable Care Act (ACA) and Internal Revenue Code § 6055 and § 6056.
The Supreme Court has ruled unanimously that a group of retired employees are not necessarily entitled to permanent, contribution-free health care benefits. Writing for the Court, Justice Clarence Thomas said, "Employers or other plan sponsors are generally free under ERISA at any time to adopt, modify or terminate welfare plans."
In Notice 2015-2, the IRS has provided much anticipated special administrative procedures applicable to fourth-quarter 2014 Form 941, Employer's Quarterly Tax Return, and 2014 Form W-2, Wage and Tax Statement, for employers that allowed employees to defer more than $130 a month for mass transit benefits in 2014.
The Departments of Health and Human Services, Labor and Treasury have released proposed regulations regarding the summary of benefits and coverage (SBC) and the uniform glossary for group health plans and health insurance coverage in the group and individual markets.
On December 19, President Obama signed into law the Tax Increase Prevention Act of 2014 (TIPA) retroactively reinstating to January 1, 2014 more than 50 different tax benefits that expired on December 31, 2013. Among these is the parity for mass transit (including transit passes and vanpools) and parking benefits.
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