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    FICA Taxation of Nonqualified Deferred Compensation Arrangements

    Article With the passage of the Patient Protection and Affordable Care Act, which provided for an increase in the Medicare tax rate for certain high earners who are members of the ERISA "top hat" group, and recent discussions about the...
    Published on October 01, 2014

    Health Care Reform Adds New Taxes

    Article The Patient Protection and Affordable Care Act (the Patient Protection Act) and the Health Care and Education Reconciliation Act of 2010 (the Reconciliation Act) add a number of new taxes and make various other revenue...
    Published on May 01, 2010

    The Qualified Therapeutic Discovery Project Tax Credit and Grant

    Article Included in the 2010 Patient Protection and Affordable Care Act are a few new income tax credits. In particular, there is one that many new startups and growing health care industry enterprises may benefit from—the qualifying therapeutic...
    Published on August 01, 2010

    The Health Insurance Credit for Small Employers

    Article Beginning in 2010, the Patient Protection and Affordable Care Act provides a credit to small employers who contribute to the purchase of health insurance for their employees. This item explains and illustrates the computations
    Published on October 01, 2010

    Health Care Legislation Requires New Planning Strategies

    Article Two areas that practitioners should examine for opportunities to reduce the impact of Medicare tax increases on their clients are the structure of privately owned businesses and holdings in passive investment activities.
    Published on September 01, 2010

    Planning for the New 3.8% Medicare Tax on Unearned Income

    Article Effective in 2013, the Health Care and Education Reconciliation Act of 2010 will subject some individuals to a 3.8% Medicare contribution tax on...
    Published on July 01, 2011

    The New Fee on Health Insurers

    Article This item examines one of the key revenue provisions of the Patient Protection and Affordable Care Act, which provides for the imposition of an annual fee on health insurance providers that are "covered entities
    Published on May 01, 2014

    IRS Announces Simplified Employer Health Care Coverage Reporting

    Article The IRS released final regulations to implement simplified reporting requirements under the Patient Protection and Affordable Care Act
    Published on April 30, 2014

    IRS Guidance on FSA and HSA Reimbursements for OTC Drugs

    Article The IRS has issued guidance implementing the Patient Protection and Affordable Care Act’s prohibition on reimbursement of the cost of over-the-counter drugs by HSAs, HRAs, Archer MSAs, and FSAs, which allows reimbursement for an OTC drug only if...
    Published on January 01, 2011

    Health Coverage Information-Reporting Requirements Guidance Issued

    Article The IRS issued two related proposed regulation projects on health care coverage reporting requirements under the Patient Protection and Affordable Care Act
    Published on December 01, 2013

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