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Results: 11-20 of 35

What's new for the week of May 2, 2011

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 2 2011

IRS May 3, 2011 solicitation of written comments regarding what additional guidance, if any, is needed for tax-exempt organizations participating in a Medicare shared savings program through an ACO

Limitation on excessive remuneration paid by certain health insurance providers: Section 9014 of the Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 18 2011

In a disqualified tax year, applicable individual remuneration for services performed is not deductible above $500,000

IRS provides guidance to exempt organizations on claiming the Small Business Health Care Tax Credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • January 11 2011

Under the Patient Protection and Affordable Care Act, the Small Business Health Care Tax Credit (the "Tax Credit") is available to small businesses and exempt organizations as an incentive to provide health insurance coverage for their employees

Supreme Court of Ohio: clinic that does not provide free charitable care cannot receive property tax exemption; however, no threshold amount or percentage of free care is required

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 8 2010

On October 26, 2010, the Supreme Court of Ohio affirmed the decision of the Board of Tax Appeals ("BTA") to deny a property tax exemption application that a non-profit organization filed as to one of the dialysis clinics ("the Clinic") that it operated

Ohio's bed tax

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • August 5 2010

A facility's bed tax for state fiscal year July 1, 2010 to June 30, 2011 is applied to the number of licensed nursing home beds, hospital beds that are registered as long-term care beds, and hospital beds that are registered as special skilled nursing at a facility on May 1, 2010

Health care reform: seven things employers need to know now

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 14 2010

The program covers “early retirees” who are (a) age 55 or older but not yet eligible for Medicare; and (b) not active employees of an employer currently contributing to an employer-based plan

Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:

New small business health care tax credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 27 2010

Congress created a new small business health care tax credit in Section 1421 of the Patient Protection and Affordable Care Act, which added Section 45R to the Internal Revenue Code

Community benefit standard in the wake of recent health care reform

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 20 2010

On March 23, 2010, President Obama signed into law the Patient Protection and Affordable Care Act (the Act), imposing under new IRC Section 501(r) requirements hospitals must meet in order to maintain their tax exemption, and increasing the amount of information tax-exempt hospitals will have to provide to the IRS and Congress

Nonprofits eligible for new small business health care tax credit

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • May 7 2010

The IRS is sending postcards to millions of small business and tax-exempt employers to notify them of the new Small Business Health Care Tax Credit and eligibility information