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Attorney Spotlight

How did Brianna Powell's work as a law clerk prepare her for practicing law? Read more>

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Experience Spotlight

The M&A Advisor Winner 2017The M&A Advisor announced the winners of the 16th Annual M&A Advisor Awards on Monday, November 13 at the 2017 M&A Advisor Awards. Bass, Berry & Sims was named a winner in the two categories related to the following deals:

M&A Deal of the Year (from $1B-$5B) – Acquisition of CLARCOR Inc. by Parker Hannifin Corporation

Corporate/Strategic Deal of the Year (over $1B) – Acquisition of BNC Bancorp by Pinnacle Financial Partners

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Thought Leadership

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Thought Leadership Spotlight

Regulation A+

It seems that lately there has been a noticeable uptick in Regulation A+ activity, including several recent Reg A+ securities offerings where the stock now successfully trades on national exchanges. In light of this activity, we have published a set of FAQs about Regulation A+ securities offerings to help companies better understand this "mini-IPO" offering process, as well as pros and cons compared to a traditional underwritten IPO.

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Deep Dive into the Play or Pay Penalty Components

Events

February 7, 2013

As a follow-up to Bass, Berry & Sims' Play or Pay 101 webinar, the firm's Employee Benefits attorneys will take a deeper dive into the Affordable Care Act's play or pay mandate. This webinar will focus on several components of the penalty formula, including determining which employees are full-time employees for purposes of the mandate. The Affordable Care Act technically requires an employer to determine whether an individual is a full-time employee on a month-by-month basis in real time. Recognizing the administrative burden on employers in making such a month-to-month determination, the recently-issued regulations provide for a safe harbor that allows employers to measure employees' hours over a "measurement period" and then lock in their full-time/part-time status over a subsequent "stability period." To take advantage of the safe harbor, employers will need to begin recordkeeping efforts in 2013. Topics are scheduled to include:

  • Identifying Full-Time Employees for the Coverage Mandate
  • The Measurement/Stability Period Safe Harbor:
    • Ongoing Employees
    • New Employees
    • Seasonal Employees
    • Employees with Variable Hour Schedules
  • Significance of Substantial Compliance
  • Avoiding the Penalty Altogether:
    • Minimum Value
    • Affordability of Coverage

To view these webinars, please visit our YouTube page.


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