May 11, 2010 - The Affects of Health Care Reform on Employers and Executives
The passage of the long-debated Health Care Reform package created many new challenges and opportunities for insured and self-funded employer health care plans, employee benefit consultants and individuals, especially executives. The time to start planning for these changes is now.

While this is not an examination of every detail in the Health Care Reform bill, the following charts will help you identify the changes of greatest importance to your business and develop a game plan for addressing them. Note: Effective dates for union plans will not be earlier than the expiration of the bargaining agreement in effect on March 23, 2010. To read the entire article, click on the title above.

April 27, 2010 - Considerations - Traditional IRA to Roth IRA Conversion
In 2010, an important Roth IRA rule change went into effect as part of the Tax Increase Prevention and Reconciliation Act signed by President George W. Bush in 2006. In the past, individuals could not convert their traditional IRA to a Roth IRA if their income exceeded $100,000 and those who were married filing separately could not convert regardless of what they earned. Effective January 1, 2010, traditional IRA holders are able to convert to a Roth IRA with no income limit. Also, as a one-time offer for 2010 only, the law allows the taxes on the entire conversion amount either to be reported in full for 2010, or spread out equally over the next two tax years (2011 and 2012 only). The married-filing–separately restriction was also repealed. Please click the title to read more.

April 15, 2010 - Health Care Reform Tax Changes: Who Wins and Who Pays?
The ‘Patient Protection and Affordable Care Act’ (a/k/a “Health Care Reform”) became law on March 23, 2010, with certain “fixes” contained in the ‘Health Care and Education Reconciliation Act of 2010’ being signed into law one week later on March 30, 2010. The combined legislation contains numerous tax provisions. This On Point Position Paper will take a look at how it will affect the federal tax picture and includes a timetable and brief description of the key changes. To read the entire Position Paper, click on the title.