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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


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


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 medical device excise tax is here to stay
  • Hodgson Russ LLP
  • USA
  • July 3 2013

Given its key role in financing U.S. health care reform to the tune of $10 billion over 10 years, it seems safe to assume that unless the government


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


More health care reform FAQs issued
  • Hodgson Russ LLP
  • USA
  • January 4 2011

Over the past several months DOL, HHS, and the IRS (collectively, the Agencies) have issued a series of frequently asked questions (FAQs) regarding the implementation of the Affordable Care Act


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


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


IRS now accepting applications for $1 billion therapeutic discovery credit program window closes July 21, 2010
  • Hodgson Russ LLP
  • USA
  • June 23 2010

The IRS is now accepting applications for the $1 billion pool of funds earmarked by the health care reform bill (the Patient Protection and Affordable Care Act of 2010) for small and mid-size biotechnology companies to provide needed funding to support critical research and development programs under the qualifying therapeutic discovery tax credit program


Small business tax credit for employer health insurance contributions
  • Hodgson Russ LLP
  • USA
  • May 28 2010

The Internal Revenue Service (IRS) recently issued guidance on a tax credit made available through the Patient Protection and Affordable Care Act that benefits certain small employers who help defray the cost of their employees' health insurance premiums