Recent Developments in Compensation and Benefits
 

Recent Developments in Compensation and Benefits

As the Patient Protection and Affordable Care Act brought more changes this year, the IRS continued to issue guidance to help taxpayers comply with the new rules. This update examines, among other things, final regulations on the employer mandate and the small-employer health insurance premium tax credit that were issued this year, as well as guidance on amendments retirement plans must make to comply with the Supreme Court's Windsor decision. Read more on the Tax Adviser.