2. Affordable Care Act changes for individuals
In addition, federal poverty level guidelines, used to determine if the individual qualifies for subsidy, have increased.
3. ACA provisions impact on businesses
4. New forms to contend with
5. Increase in identity theft
7. Supreme Court ruling on same-sex marriage
8. Trade legislation tax changes
9. Proposed salary threshold for overtime pay
10. New filing deadlines
11. Tangible property regulations
Exceptions: De minimis safe harbor (annual election required); routine maintenance safe harbor; (no election required); per building safe harbor form small businesses (annual election required).