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Results: 1-10 of 36

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

“Pay-or-play” & contingent workers: final regulations provide clarity but not complete relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 17 2014

As previously reported, on February 10, 2014, the IRS issued final regulations on the Affordable Care Act's (ACA) employer shared responsibility

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 guidance on Form W-2 informational reporting requirement

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 4 2011

On March 29, 2011, the Internal Revenue Service ("IRS") released Notice 2011-28, which provides guidance to employers on the requirement under the Affordable Care Act (the "Act") to report the cost of employer-sponsored health coverage on employees' annual Forms W-2

District court upholds validity of IRS rule authorizing Premium Tax Credits to individuals who enroll in health-care coverage through Federally-Facilitated Exchanges

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • January 27 2014

A district court in the District of Columbia recently held that the Internal Revenue Service's ("IRS") rule authorizing premium tax credits to

ACA shared responsibility penalties am I subject to (b) or not to (b)? That is the $3,000 question!

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 17 2014

As previously reported, on Monday, February 10, 2014, the IRS released final regulations on the Affordable Care Act's (ACA) employer "shared

IRS to honor certain medical resident FICA refund claims

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 11 2010

Since the 1990s, many academic medical centers have filed claims with the IRS seeking refunds of FICA (social security and Medicare) taxes paid on medical resident salaries on the basis that the residents are students and exempt from FICA

The future of domestic partner health benefits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 3 2013

If the U.S. Supreme Court rules that the federal Defense of Marriage Act ("DOMA") is unconstitutional in Windsor v. U.S., which is expected to be

Official confirms IRS review of community benefit compliance by 3,377 hospitals

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • October 18 2012

An IRS official confirmed, while speaking at an American Health Lawyers Association conference on October 16th, that the IRS has identified 3,377 tax-exempt hospitals that are being reviewed for compliance with the tax exemption community benefit standard

Coverage of dependents: final “pay-or-play” regulations exclude stepchildren and others; extend prior transitional relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 21 2014

As previously reported, the IRS recently released final regulations on the Affordable Care Act's (ACA) employer "shared responsibility" provisions