Category Archives: Tax Regulations

The Impact of Obergefell on Employee Benefits in Delaware

On June 26, 2015, the landmark U.S. Supreme Court case Obergefell legalized same-sex marriage, but the impact of the decision on businesses and employee benefits has yet to be fully understood. In a blog post written for the Delaware Journal of Corporate Law, 3L Liz Miosi analyzes the implications of Obergefell on two Delaware businesses and how the decision will likely impact their employee benefits plans.

Read more at http://www.djcl.org/blog.

Affordable Care Act Creates Incentives for Small Businesses to Provide Health Benefits

In a blog post for the Delaware Journal of Corporate Law, DJCL Staff Member Samantha Darrow Osborne discusses how the Affordable Care Act’s recent substantial increase in individual penalties has created an incentive for small businesses to partake in offering health benefits to their employees.  She argues that small businesses that offer coverage will receive tax advantages and a generous tax credit, and will attract and retain more qualified employees.

Read more at http://www.djcl.org/blog.

Considerations in Implementing Country-by-Country Reporting

The OECD’s final BEPS report proposes country-by-country reporting to increase transparency with transfer pricing.  In a blog post for the Delaware Journal of Corporate Law, DJCL Staff Member John Brady explains that country-by-country reporting leaves some unanswered questions about how these reports will be exchanged with foreign jurisdictions while maintaining adequate protections to safeguard this information.  He argues that the U.S. should implement an objective privacy standard with specific safeguards prior to implementing information exchanges.

Read more at http://www.djcl.org/blog.