Monthly Archive:: September 2015

Special Session Update

The Alabama Legislature began its second special session of 2015 last Tuesday. Gov. Bentley was forced to call the session because next year’s State General Fund budget, which funds all non-educational expenses, has yet to be enacted. Legislators must pass a budget for fiscal ...Read More

Definition of Minimum Value

By Tom Younger, J. Smith Lanier We reported in a Nov. 4, 2014 Alert that IRS had issued Notice 2014-69 intended to end what we have affectionately referred to as “scrawny cow” plans. Some marketers discovered a loophole in the HHS actuarial value calculator. ...Read More