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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 15

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


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


New year, new medical device tax: key questions answered
  • Hodgson Russ LLP
  • USA
  • January 30 2013

On January 1, 2013 an excise tax of 2.3 percent on total revenues from manufacturers of medical devices in the U.S. took effect, impacting not just


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


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


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