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An unfortunate fact of life in todays digital world is that no one, be it an individual consumer of technology or a Fortune 100 business leader, can count on complete protection against becoming the next victim of cybercrime.

A strong real estate market in Northern California has led property owners, businesses and developers to look more closely than ever at environmentally contaminated properties.

On September 17, 2015, the IRS issued Notice 2015-68 which includes new guidance making it clear that employers who offer an HRA integrated with a regular health plan will not be required to provide any additional reporting specific to the HRA. This is good news for large and small employers who sponsor HRAs.

The Internal Revenue Service (IRS) has released two separate notices this year requesting comments on how to administer the excise tax on high-cost health coverage (also known as the Cadillac tax) set to go into effect for the 2018 tax year. The notices described potential approaches to various aspects of the excise tax and requested public comment on a number of issues. These notices provide some indication of which way the IRS is leaning regarding the administration of the tax, but we will know more once proposed regulations are released later this year or early next year.

Corporate directors and officers are required to make decisions every day that help shape the future of the companies they lead. When circumstances force these leaders to make choices that are painful, the emotions of the people affected can run high.

Not only did the State of California implement its new paid sick leave law as of July 1, 2015, it also amended it on July 13, 2015, retroactively effective July 1, 2015! This Alert discusses how the new state paid sick leave law works with other state and federal leave laws whether paid or unpaid.

In most countries, D&O insurance is not compulsory. So why are an increasing number of companies choosing to add locally admitted insurance to their D&O programs instead of merely relying on a worldwide policy?

In the recent draft instructions released by the IRS in regards to employer reporting on Forms 1094 and 1095, the IRS indicates that reporting is required for health reimbursement accounts (HRAs) integrated with fully-insured plans. This comes as a bit of a surprise to many who assumed that HRAs integrated with a major medical plan, regardless of funding method, would be considered “supplemental coverage” and not require any reporting. This guidance affects reporting requirements for both small employers and applicable large employers offering HRAs integrated with a fully-insured medical plan.