BACKGROUND: COBRA HEALTH INSURANCE CONTINUATION COVERAGE When an employee separates from service, whether voluntarily or involuntarily, or has work hours reduced to the extent that the employee no longer qualifies for participation in the employer’s group health plan, the Consolidated … Read more

How many taxpayers have asked you this question: “Can I get a partial refund on my property taxes if I sell the property in the middle of the year?”  The short answer is normally, “No, we don’t prorate property taxes.”  … Read more

On May 18, 2021, the Internal Revenue Service published Notice 2021-31, Premium Assistance for COBRA Benefits. This 41-page document makes clear that in the case of fully-insured health plans, the IRS will treat the employer as the entity providing the … Read more

Update: On January 6, 2022, the U.S. Department of the Treasury issued the Final Rule, which governs the eligible uses of Coronavirus State and Local Fiscal Recovery Funds (“SLFRF”) under the American Rescue Plan Act (“ARPA”). The Final Rule makes several … Read more