Washington, DC, November 6, 2020 – Miller & Chevalier Chartered today announced that the firm has received numerous top-tier national and metropolitan rankings across all of it
- Launched a successful coalition of large companies from a wide range of industries for the purpose of urging IRS and Treasury to develop simpler rules applicable to substantiating the business use of cellular telephones, BlackBerry smartphones, and similar telecommunications. This initiative was ultimately instrumental in raising awareness of ongoing payroll tax controversies with the IRS, resulting in proposed legislation to remove cell phones from the category of "listed property" under IRS rules.
- Provide Washington, DC representation for an insurance company during the health reform debate, including monitoring and analyzing proposed legislation, drafting materials for Capitol Hill briefings, and representing client’s interests in meetings with members of Congress and their staffs.
- Represented clients in successful lobbying efforts to narrow the scope and limit the effective date of Code Section 409A and persuaded Congressional staffers to adopt favorable rules in applying proposed $1 million cap on deferred compensation to supplemental executive retirement plan (SERP) benefits.
- Represented Fortune 100 company at a meeting with U.S. Department of the Treasury regarding the taxation of wellness programs.
- Analyzed legislative proposals in various states that would affect a health plan client and helped develop a response strategy, as well as draft legislative amendments.
- Obtained closing agreement with IRS for prototype plan provider approving correction for 375 plans.
- Obtained private ruling exempting foreign private issuer from Section 162(m).
- Formed and led the HSA Working Group coalition of more than 175 employers, health plans, and their trade associations and represented member interests before Congress, the White House, and the Department of the Treasury as the legislation and agency guidance were being developed.
- Obtained private ruling approving employee stock purchase plan under Section 423 for high tech company (PLR 200547007).
- Obtained private ruling applying net unrealized appreciation to participant directed investments for agricultural company (PLR 200509032).
- Represented employer interests while providing assistance to the Centers for Medicare and Medicaid Services (CMS) as the agency developed guidance to implement the Medicare Part D Retiree Drug Subsidy provisions of the Medicare Modernization Act of 2003 (MMA). Assisted employers to redesign retiree health programs to take advantage of the provisions in the MMA.
- Obtained private letter ruling for multinational corporation exempting distributions from stock bonus plan to German participants under U.S.-German Treaty (PLR 200406007).
- Obtained IRS approval for financial institutions to act as non-bank custodians for retirement plans.
- Successfully pursued through the Congressional Joint Committee on Taxation review of refund claims involving deductions for employee benefit payments related to major corporate acquisition.
- Prepared extensive written comments, and testified before the IRS and Treasury Department, regarding the numerous challenges that insurers and employers face in soliciting and reporting SSNs/TINs of covered individuals.