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New informal guidance issued on various health reform mandates
  • Proskauer Rose LLP
  • USA
  • September 24 2010

On September 20, 2010, new important guidance relating to the Patient Protection and Affordable Care Act ("PPACA") was issued by the U.S. Department of Labor (“DOL”) and the Internal Revenue Service (“IRS”).


Details on therapeutic discovery tax credit for small employers released
  • Proskauer Rose LLP
  • USA
  • June 9 2010

The Affordable Care Act (the "Act") enacted a "qualified therapeutic discovery tax credit" for small employers.


Health Reform Act includes additional tax exemption requirements: what tax-exempt hospitals need to do now
  • Proskauer Rose LLP
  • USA
  • June 7 2010

The Affordable Care Act (the "Act") establishes, for the first time, specific statutory requirements that hospitals must meet to qualify as organizations described in Section 501(c)(3) of the Internal Revenue Code and exempt from federal income tax.


Small employer health insurance expense tax credit official IRS guidance
  • Proskauer Rose LLP
  • USA
  • May 19 2010

On May 17, 2010, the IRS issued Notice 2010-44 (the Notice), its first official guidance interpreting Section 45R of the Internal Revenue Code, which was added by the Affordable Care Act.


Health coverage for children to age 26: interim final regulations
  • Proskauer Rose LLP
  • USA
  • May 11 2010

On May 10, 2010, the Departments of Labor and Health and Human Services published interim final regulations (the "Regulations") implementing the requirements regarding dependent coverage of children who have not attained age 26 for group health plans and health insurance issuers under the provisions of the Affordable Care Act (the "Act").


Important IRS guidance on tax treatment of health coverage for children under age 27
  • Proskauer Rose LLP
  • USA
  • April 28 2010

On April 27, 2010, the Internal Revenue Service (the "IRS") issued Notice 2010-38 (the "Notice"), which provides important guidance regarding the tax treatment of employer-provided health coverage to employees' adult children.



Rory Judd Albert
  • Proskauer Rose LLP