A recent United States Court of Appeals for the Eighth Circuit decision against UnitedHealth Group (“United”) regarding a health plan overpayment recovery practice known as “cross-plan offsetting” has generated concerns for employers with self-insured group health plans. 

In the waning days of 2018, the IRS released final regulations on the new partnership audit rules under the Bipartisan Budget Act of 2015 (BBA). While these rules are typically thought of in the for-profit context, they can have a significant impact on exempt organizations whose investment portfolios include alternatives.

The IRS has issued preliminary guidance on an unexpected and controversial provision of the Tax Cuts and Jobs Act (the “Act”): a new UBIT tax on non-profit employee parking.

In 2016, New York State Department of Labor adopted a schedule of increases to both the minimum wage rate for hourly workers and the minimum salary level for exempt executive and administrative employees.  The increases are scheduled to take effect each year on New Year ’s Eve and are specific to the employer’s geographic location and size.

Earlier this month, the New York Attorney General issued a new guidance document regarding the sale of non-profit nursing homes to for-profit buyers.