We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-4 of 4

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

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

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