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US fiscal cliff resolution

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 25 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act (H.R. 8) effective January 1, 2013. The act was the culmination

More health care reform FAQs issued

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 4 2011

Over the past several months DOL, HHS, and the IRS (collectively, the Agencies) have issued a series of frequently asked questions (FAQs) regarding the implementation of the Affordable Care Act

Small business tax credit for employer health insurance contributions

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 28 2010

The Internal Revenue Service (IRS) recently issued guidance on a tax credit made available through the Patient Protection and Affordable Care Act that benefits certain small employers who help defray the cost of their employees' health insurance premiums

2014 limitations for health savings accounts announced

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 31 2013

The IRS has released the inflation-adjusted limitation amounts for health savings accounts (HSA) for 2014. The limitation on deductions for

The application of the medical device excise tax to foreign manufacturers selling to end-users in the United States

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • May 6 2013

As of January 1, 2013, the first sale of a taxable medical device in the United States by a manufacturer, producer, or importer has been subject to a

The medical device excise tax is here to stay

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 3 2013

Given its key role in financing U.S. health care reform to the tune of $10 billion over 10 years, it seems safe to assume that unless the government

Full-time medical residents subject to FICA

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • February 11 2011

The US Supreme Court recently affirmed a decision of the Court of Appeals for Eighth Circuit upholding the IRS's position that remuneration paid to medical residents working full-time is subject to FICA tax

The Trade Adjustment Assistance Extension Act extends Health Coverage Tax Credit

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • December 21 2011

On October 11, 2011, the Trade Adjustment Assistance Extension Act was signed into law

New year, new medical device tax: key questions answered

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • January 30 2013

On January 1, 2013 an excise tax of 2.3 percent on total revenues from manufacturers of medical devices in the U.S. took effect, impacting not just

Treasury, IRS seek public input and comment on health care reform shared responsibility provisions

  • Hodgson Russ LLP
  • -
  • USA
  • -
  • July 29 2011

Under health care reform, employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees may be required to make a shared responsibility payment