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Results: 1-10 of 32

Favorable temporary ACA exemption for expatriate health plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • May 2 2013

Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care

IRS capitalized legal fees incurred by pharmaceutical company

  • McDermott Will & Emery
  • -
  • USA
  • -
  • April 15 2013

In a recently released Field Attorney Advice, the Internal Revenue Service (IRS) Office of Chief Counsel concluded that a pharmaceutical company must

New ACA regulations address minimum essential coverage and exemptions

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 31 2013

The U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) released on January 30, 2013, two proposed rules and a

The American Taxpayer Relief Act of 2012 and anticipated Medicare and Medicaid payment reforms

  • McDermott Will & Emery
  • -
  • USA
  • -
  • January 8 2013

On January 1, 2013, the U.S. Congress approved the American Taxpayer Relief Act of 2012 (the Act), concluding a protracted debate on how to prevent the

Proposed ACA regulations on transitional reinsurance program premiums and potential effects for employer-sponsored group health plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • December 6 2012

As part of the Patient Protection and Affordable Care Act (ACA), the U.S. Department of Health and Human Services (HHS) recently released proposed regulations regarding the estimated amount of annual contributions that are required to be paid to HHS from employer-sponsored group health plans to finance state transitional reinsurance programs

CCRC fees a primer on the tax treatment of entrance and monthly fees

  • McDermott Will & Emery
  • -
  • USA
  • -
  • December 5 2012

Continuing care retirement communities are professionally managed retirement communities, many of which also function as long-term skilled nursing care facilities

Medicare and Medicaid reforms coming in a second Obama administration

  • McDermott Will & Emery
  • -
  • USA
  • -
  • November 7 2012

While Mitt Romney and Paul Ryan campaigned on the promise to repeal the U.S. Patient Protection and Affordable Care Act, and to reform Medicare and Medicaid, their defeat does not mean the health industry should expect no change in 2013

New guidance on Form 8889 for Health Savings Accounts

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 16 2012

The Internal Revenue Service (IRS) has released the 2012 version of Form 8889 (Health Savings Accounts HSA) and its Instructions

2012 Life Sciences Tax Incentive Program is open in Massachusetts

  • McDermott Will & Emery
  • -
  • USA
  • -
  • August 14 2012

Applications for the Massachusetts 2012 Life Sciences Tax Incentive (LSTI) Program are due on October 25, 2012, by noon

Groundbreaking legislation on property tax and sales tax exemptions for Illinois hospitals

  • McDermott Will & Emery
  • -
  • USA
  • -
  • June 14 2012

Illinois Governor Patrick Quinn just signed into law a comprehensive and groundbreaking legislative package that significantly changes the criteria for establishing and maintaining property tax exemptions and sales tax exemptions for Illinois not-for-profit hospitals and their affiliates