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IRS issues proposed regulations applicable to employer shared responsibility regarding health coverage
  • Bricker & Eckler LLP
  • USA
  • January 29 2013

The Department of Treasury published proposed regulations on the employer shared responsibility provisions of the Affordable Care Act (ACA) on


Community health needs assessment requirements spelled out by IRS, Treasury Department
  • Bricker & Eckler LLP
  • USA
  • April 18 2013

On April 5, 2013, the Internal Revenue Service (IRS) and the Treasury Department provided additional guidance for 501(c)(3) hospitals conducting


Community benefit standard in the wake of recent health care reform
  • Bricker & Eckler LLP
  • USA
  • May 20 2010

On March 23, 2010, President Obama signed into law the Patient Protection and Affordable Care Act (the Act), imposing under new IRC Section 501(r) requirements hospitals must meet in order to maintain their tax exemption, and increasing the amount of information tax-exempt hospitals will have to provide to the IRS and Congress


New small business health care tax credit
  • Bricker & Eckler LLP
  • USA
  • May 27 2010

Congress created a new small business health care tax credit in Section 1421 of the Patient Protection and Affordable Care Act, which added Section 45R to the Internal Revenue Code


Nonprofits eligible for new small business health care tax credit
  • Bricker & Eckler LLP
  • USA
  • May 7 2010

The IRS is sending postcards to millions of small business and tax-exempt employers to notify them of the new Small Business Health Care Tax Credit and eligibility information


Limitation on excessive remuneration paid by certain health insurance providers: Section 9014 of the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • February 18 2011

In a disqualified tax year, applicable individual remuneration for services performed is not deductible above $500,000


New requirements for tax-exempt hospitals under the Patient Protection and Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • March 30 2010

Under the recently enacted Patient Protection and Affordable Care Act (the "Act"), tax-exempt hospitals are subject to new requirements to maintain their 501(c)(3) tax-exempt status


Additional requirements for tax-exempt hospitals under the ACA
  • Bricker & Eckler LLP
  • USA
  • April 11 2014

The Affordable Care Act (ACA), enacted into law on March 23, 2010, added Section 501(r) requirements to the Internal Revenue Code that a 501(c)(3


Reducing employee hours to avoid the Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • March 18 2014

The Affordable Care Act subjects large employers to tax penalties if they do not offer group health plan coverage to part-time employees who average


Most tax-exempt hospitals facing IRS “stealth review”
  • Bricker & Eckler LLP
  • USA
  • October 26 2012

The Internal Revenue Service is reviewing the community benefit activities of 3,377 tax-exempt hospitals to determine if they are in compliance with the requirements for tax-exempt status