11/21/2015
				
The U.S. Supreme Court has turned down an appeal brought by the trustee  of a bankrupt payroll service bureau who sought the return of $28  million, which the service bureau collected from its clients as payroll  deposits, but which its principals stole. These clients now have no recovery and may have to pay the IRS again for the taxes the service bureau should have deposited.				
			 
			
11/18/2015
				
Employers with more than 50, but fewer than 100, full-time employees  during 2014 didn’t have to comply with the Affordable Care Act’s play-or-pay provisions this year, although they must still file Forms  1095-C and 1094-C. This transition relief ends Dec. 31, 2015. Beginning  with the 2016 plan year (next month for calendar year plans), these  employers are fully covered under the law. Ensure that these critical  actions have been taken before the end of the month. If you’re missing  an action item, do it now.