- The IRS provides transition relief for one-year delay in enforcing the employer health insurance mandate.
- The American Institute of Certified Public Accountants (AICPA) issued a financial reporting framework that will greatly simply the financial reporting process for private companies.
- The Supreme Court ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional, so what are the tax implications for married same-sex couples.
- The Governmental Accounting Standards Board (GASB) created the financial reporting categories of deferred outflows of resources and deferred inflows of resources with GASB Concepts Statement No. 4. GASB Statement No. 63 introduced these categories into the financial reporting model with very limited use.
- As part of the Patient Protection and Affordable Care Act (ACA or Affordable Care Act), employers and plan sponsors are required to pay a new annual fee, due on or before July 31, 2013.
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