(U.S. 4th Cir., Administrative Law, Health Law, Labor & Employment Law) Petition for review of a decision affirming an ALJ's award of benefits and attorney's fees under the Black Lung Benefits Act is affirmed in part, vacated in part, and remanded where: 1) the award of benefits was legally proper and supported by substantial evidence; but 2) the ALJ erred in granting an award of attorney's fees without first determining a prevailing hourly rate for the attorney's work.
(U.S. Fed. Cir., Administrative Law,
Government Law, Labor & Employment Law, Tax Law) In petitioner's claim that it was not obligated to pay tax on its investment income because it had spent that income on member benefits during the year, judgment holding that a voluntary employees' beneficiary association (VEBA) may not avoid the limitation on exempt function income in 26 U.S.C. section 512(a)(3)(E)(i) by allocating investment income to the payment of member benefits is affirmed as the language of the statute is clear and unambiguous in that petitioner's investment income caused its total fund balances to exceed the statutory account limit, and as such, that investment income cannot be classified as exempt function income.
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