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The U.S. Department of Homeland Security (DHS) on January 8, published the final rules instituting a wagebased selection system for registered, cap-subject H-1B cases. The DHS intended to replace the existing lottery system for H-1B registration with the new rules on March 9. The DHS now announces that it will delay the implementation of the new system until December 31.
A Tax Alert prepared by EY Law LLP, and attached below, provides additional details.