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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


Reporting of health insurance coverage - Section 6055 of the Internal Revenue Code as added by Section 1502 of the Patient Protection and Affordable Care Act
  • Bricker & Eckler LLP
  • USA
  • June 14 2010

Every person who provides minimum essential coverage to an individual during a calendar year is required to make a return that contains:


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


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


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


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


Obama Administration continues to work toward charitable deduction cap to help fund health care reform
  • Bricker & Eckler LLP
  • USA
  • June 29 2009

According to a May 27 statement by the Office of Management and Budget, the Obama Administration continues to favor capping the tax deduction for charitable contributions at 28 percent


Hospital community benefit standard potentially to be revised
  • Bricker & Eckler LLP
  • USA
  • June 29 2009

According to the Tax Exempt and Government Entities Division of the IRS, the IRS intends to explore whether its 1969 revenue ruling outlining the tests for hospitals to qualify as tax-exempt remains applicable in current times


Ohio's bed tax
  • Bricker & Eckler LLP
  • USA
  • August 5 2010

A facility's bed tax for state fiscal year July 1, 2010 to June 30, 2011 is applied to the number of licensed nursing home beds, hospital beds that are registered as long-term care beds, and hospital beds that are registered as special skilled nursing at a facility on May 1, 2010


What's new for the week of June 13, 2011
  • Bricker & Eckler LLP
  • USA
  • June 13 2011

June 9, 2011 IRS Announcement 2011-37 making the entire Part V.B of Form 990 optional for the 2010 tax year to give hospitals more time to become familiar with the types of information the IRS will be collecting related to compliance with section 9007