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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


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


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


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


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


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


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


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


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