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COBRA Subsidy Extended
- The extension of the COBRA health insurance subsidy, signed into law by President Obama on December 21st after an 88-10 vote by the Senate, will provide additional relief for a record number of unemployed...
IRS Issues FBAR Filing Relief, But Certain Filing Obligations Remain
- The IRS has recently issued several pieces of guidance related to the filing of the Report of Foreign Bank and Financial Accounts, IRS Form TD F 90-22.1 (“FBAR”), by pension plan sponsors....
Federal Courts Conflicted on Climate Change Litigation
- Three recent federal court decisions sharply divide on whether large carbon emitters may be sued under common law theories of nuisance and negligence.Connecticut v. American Electric Power CompanyNative...