Issue: Winter 2019

As We Go To E-Press: A Few Items from the Editors of the EBC Newsletter

As is the custom, the editors have identified a few recent items worthy of mention but perhaps not extensive discourse.  That does not mean these developments are unimportant but rather that they are, to a large degree, self-explanatory or both too important and too new to address fully.  It is also the case for those in, “Well, what about . . . .?” mode that our criteria for inclusion are relatively loose and we make no effort to track every development across the spectrum of concerns covered by the JCEB in real time.  We are, however, very interested in what interests you so please let us know what we left out and whether you know someone who might be interested in developing the omitted item for later article treatment.  In that spirit, we offer the following for consideration:

  • Annual IRS Procedures Update.  IRS has released its 2019 revenue procedures informing us how to obtain letter rulings and employee plan determination letters.  (Rev. Proc. 2019-2, 2019-1 I.R.B. 106; Rev. Proc. 2019-4, 2019-1 I.R.B. 146; Rev. Proc. 2019-5, 2019-1 I.R.B. 230.)
  • Contraception and the Affordable Care Act.   The Ninth Circuit has partially upheld a preliminary injunction that barred enforcement of interim final regulations that provided an expanded accommodation from the Affordable Care Act's contraceptive mandate. State of California v. Alex M. Azar II, 2018 WL 6566752 (9th Cir. 2018).