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Major Changes Proposed to HIPAA Privacy Rules

Posted on December 15, 2020 by

Late last week, the United States Department of Health and Human Services (HHS), Office for Civil Rights issued a Notice of Proposed Rulemaking (NPR) to make significant revisions to the Health Insurance Portability and Accountability Act of 1996, commonly known as HIPAA.  HIPAA was first enacted in the late 1990s and the health care system […]

Holiday Giving: Will My Gifts Have Tax Consequences?

Posted on December 14, 2020 by

The holiday season is a time of giving! With Christmas arriving next week, you might be rushing to find last minute gifts for the special people in your life. Have you considered potential tax consequences of those gifts? The annual gift exclusion for 2020 is $15,000. This means that an individual donor may gift $15,000 […]

New Guidance on COVID-19 Quarantine Duration

Posted on December 7, 2020 by

On December 2, the CDC updated its guidance for quarantining after exposure to COVID-19. The CDC still recommends a 14-day quarantine as the safest option, however, it has provided two acceptable alternatives to shorten the quarantine period depending on local circumstances and resources. Quarantine can end after 10 days without testing if no symptoms have […]

OSHA Citing for COVID-19 Infractions in the Workplace

Posted on November 30, 2020 by

As Autumn began to descend upon us, the Occupational Safety and Health Administration (OSHA) demonstrated that it will indeed use the General Duty Clause (GDC) to cite employers for health and safety conditions related to COVID-19.  This is a good time to revisit employers’ obligations under the GDC and how a lack of compliance can […]

CMS Releases Key Medicare Figures for 2021

Posted on November 23, 2020 by

The Centers for Medicare and Medicaid Services (“CMS”) recently released key Medicare figures for 2021 that will affect all elderly and disabled individuals who receive program benefits.  This notice summarizes the changes and their impact on various benefits. As is normally the case, Medicare deductibles and premiums have  increased for 2021.  Many deductibles and co-pays […]

IRS Re-Affirms PPP Expenses are Not Tax Deductible

Posted on November 19, 2020 by and

Through the release of a Revenue Ruling and a Revenue Procedure, the IRS re-affirmed its stance that taxpayers may not deduct payments for otherwise deductible business expenses (i.e., payroll, rent, covered utility payments, etc.) if those payments are made using Paycheck Protection Program (PPP) funds and the company “reasonably expects” to have their PPP loan […]

Evers Issues New COVID-19 Order for Wisconsin

Posted on November 11, 2020 by

Last night, after his primetime address, Governor Evers issued Executive Order #94 which advises residents to stay home and take precautions if they have to leave their home.  It also encourages businesses to take additional steps to protect workers, customers, and the surrounding community. While the document is entitled as an “Order” there is no […]

What Kinds of Citations has OSHA Been Issuing During the Pandemic?

Posted on November 10, 2020 by

OSHA’s enforcement activity has been accelerating as the number of COVID-19 cases has increased.  Now OSHA has issued a guidance designed to give employers an understanding of the most commonly cited violations arising from OSHA COVID-19-related inspections.  They are: Not providing a medical evaluation before a worker is fit-tested for or uses a respirator. Not […]

OSHA Issues New Guidance on Respiratory Protection in Long-Term Care Facilities

Posted on November 9, 2020 by

The Occupational Safety and Health Administration (OSHA) has issued a respiratory protection guidance for nursing homes, assisted living, and other long-term care facilities (LTCF) during the COVID-19 pandemic.  This guidance recommends that everyone use “source control measures” at all times while in an LTCF, even if the wearer does not have symptoms of the virus.  […]

2021 Qualified Plan Cost of Living Increases, 2021 Social Security Taxable Wage Base

Posted on October 26, 2020 by

On October 26, 2020 the Internal Revenue Service announced the cost-of-living adjustments for the various qualified retirement plan limits. Some of the limits shown below have increased from last year while others remained unchanged.   Qualified Plan Limit Cost-of-Living Adjustments 401(k) and 403(b) elective deferral limit 2020 – $19,500 2021 – $19,500 $200,000 compensation limit […]