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Results: 1-10 of 15

Modification of “use-or-lose” rule for health FSAs
  • Hodgson Russ LLP
  • USA
  • December 20 2013

Internal Revenue Service (IRS) Notice 2013-71 modifies the "use-it-or-lose-it" rule for health flexible spending accounts (health FSAs) set forth


US fiscal cliff resolution
  • Hodgson Russ LLP
  • USA
  • February 25 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act (H.R. 8) effective January 1, 2013. The act was the culmination


Treasury, IRS seek public input and comment on health care reform shared responsibility provisions
  • Hodgson Russ LLP
  • USA
  • July 29 2011

Under health care reform, employers with 50 or more full-time employees that do not offer affordable health coverage to their full-time employees may be required to make a shared responsibility payment


2014 limitations for health savings accounts announced
  • Hodgson Russ LLP
  • USA
  • July 31 2013

The IRS has released the inflation-adjusted limitation amounts for health savings accounts (HSA) for 2014. The limitation on deductions for


The application of the medical device excise tax to foreign manufacturers selling to end-users in the United States
  • Hodgson Russ LLP
  • USA
  • May 6 2013

As of January 1, 2013, the first sale of a taxable medical device in the United States by a manufacturer, producer, or importer has been subject to a


The Trade Adjustment Assistance Extension Act extends Health Coverage Tax Credit
  • Hodgson Russ LLP
  • USA
  • December 21 2011

On October 11, 2011, the Trade Adjustment Assistance Extension Act was signed into law


Full-time medical residents subject to FICA
  • Hodgson Russ LLP
  • USA
  • February 11 2011

The US Supreme Court recently affirmed a decision of the Court of Appeals for Eighth Circuit upholding the IRS's position that remuneration paid to medical residents working full-time is subject to FICA tax


Hospitals get extra time to file their 2010 Form 990s
  • Hodgson Russ LLP
  • USA
  • March 7 2011

Most hospitals have been given an extra three months to file their Form 990 for 2010


IRS issues final regulations regarding Affordable Care Act’s premium tax credit
  • Hodgson Russ LLP
  • USA
  • July 31 2012

On May 18, 2012, the IRS issued final regulations relating to the health insurance premium tax credit enacted as part of the Affordable Care Act


Mandatory W-2 reporting of the cost of medical coverage delayed
  • Hodgson Russ LLP
  • USA
  • October 29 2010

Under the PPACA, employers are required to report the cost of employer-sponsored health coverage on their employees' 2011 Forms W-2 (generally issued in early 2012