Bankruptcy Court, Middle District of Florida, Tampa Division.Bankruptcy -- Dismissal -- Chapter 7 -- Abuse -- Considering totality of circumstances, granting relief to debtor would constitute substantial abuse of bankruptcy process as set forth in 11 U.S.C. section 707(b)(3) where debtor has sufficient disposable income to pay her unsecured creditors in full within sixty months -- Debtor is not entitled to Chapter 7 relief -- Deductions for voluntary 401(k) contributions and repayment of 401(k)… [read post]

Appeals -- Preservation of issue -- Appeal alleging that circuit court had no procedural basis to enter final order -- Where nothing in plaintiff's appendix suggests he raised his procedural argument to the circuit court, and plaintiff has not provided a transcript of the hearing which led to the final order, the appellate court is forced to conclude that the plaintiff has not preserved his procedural argument -- Based on circuit court's factual findings, it cannot be concluded that the… [read post]

Mahmoud v De Moss Owners Ass'n Inc., No. 15-20618 (5th Cir. [read post]

This guidance closely tracks IRS Notice 2018-88 and provides that an ICHRA offers “affordable” coverage if the difference between the amount of the reimbursement available through the ICHRA and the cost of self-only coverage for the lowest cost silver plan available to the employee on the ACA Exchange (in other words, an employee’s out-of-pocket cost for coverage on the ACA Exchange after reimbursement from the ICHRA, if the employee purchases the lowest cost silver plan) does not… [read post]