DMJ’s e-Blast January 2017

21st Century Cures Act Allows Small Employers to Reimburse Health Insurance. On December 13, 2016, President Obama signed into law the 21st Century Cures Act. An important provision of this law allows small employers to maintain health reimbursement arrangements...

SPECIAL TAX BLAST Friday, January 6, 2017

IRS Defines Chassis and Body for Excise Tax on Heavy Trucks and Trailers The IRS provided interim guidance (Notice 2016-81) on the definitions of chassis and body for IRC Sec. 4051(a)(1), which imposes a 12% excise tax on the first retail sale of automobile truck...