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IRS releases final forms and instructions for Affordable Care Act reporting

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 20 2015

In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These

IRS clarifies prior guidance on premium reimbursement arrangements; provides limited relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 23 2015

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17

Reminder: ACA’s out-of-pocket limits differ from HSA-qualified HDHPs starting in 2015

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 9 2014

In April, the IRS released the 2015 inflation adjustments for Health Savings Accounts (HSA) and HSA-qualified high deductible health plans (HDHPs). A

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

Not-for-profit hospital not exempt from property tax says Illinois Supreme Court

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 22 2010

In the long-awaited Provena case, the Illinois Supreme Court recently concluded that a not-for-profit hospital was not exempt from property tax on its health care facilities

Health care tax credit is now available for some tax-exempt organizations

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

Under the recently enacted health care reform legislation, many small businesses and tax-exempt organizations are now eligible for a new federal tax credit

Illinois Supreme Court denies property tax exemption to not-for-profit hospital

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

On March 18, 2010, the Illinois Supreme Court denied property tax exemption to a not-for-profit hospital in the nationally watched Provena case

United States Supreme Court will hear medical resident FICA case

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 2 2010

Many health care and medical education institutions have claims pending with the IRS for refunds of the FICA (Social Security and Medicare) tax paid on wages for employed medical residents

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

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