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Results: 1-8 of 8

Details on therapeutic discovery tax credit for small employers released

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 9 2010

The Affordable Care Act (the "Act") enacted a "qualified therapeutic discovery tax credit" for small employers

Important IRS guidance on tax treatment of health coverage for children under age 27

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 28 2010

On April 27, 2010, the Internal Revenue Service (the "IRS") issued Notice 2010-38 (the "Notice"), which provides important guidance regarding the tax treatment of employer-provided health coverage to employees' adult children

Small employer health insurance expense tax credit official IRS guidance

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 19 2010

On May 17, 2010, the IRS issued Notice 2010-44 (the Notice), its first official guidance interpreting Section 45R of the Internal Revenue Code, which was added by the Affordable Care Act

IRS defers application of nondiscrimination rules for insured group health plans

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 23 2010

On December 22, 2010, the Internal Revenue Service ("IRS") released Notice 2011-1, which defers application of certain nondiscrimination requirements applicable to insured group health plans under the Affordable Care Act (the "Act"

State tax issues under the Affordable Care Act

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 14 2011

In general, coverage under a group health plan for an employee, spouse, and other "eligible tax dependents" is excludable from the employee's gross income for federal tax purposes

IRS releases guidance for employers and others on the 2013 Medicare taxes under the Affordable Care Act

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • December 10 2012

On November 30, 2012, the Internal Revenue Service released proposed regulations and two sets of frequently asked questions implementing two new Medicare taxes under the Patient Protection and Affordable Care Act that are effective starting in 2013

IRS releases proposed regulations on the Affordable Care Act's play or pay mandate

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 28 2013

On January 2, 2013, the Department of Treasury and Internal Revenue Service (collectively "IRS") published proposed regulations ("Proposed

Health Reform Act includes additional tax exemption requirements: what tax-exempt hospitals need to do now

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 7 2010

The Affordable Care Act (the "Act") establishes, for the first time, specific statutory requirements that hospitals must meet to qualify as organizations described in Section 501(c)(3) of the Internal Revenue Code and exempt from federal income tax

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