The Health Insurance Credit for Small Employers
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 05, 2010
The Qualified Therapeutic Discovery Project Tax Credit and Grant
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 July 13, 2012
FICA Taxation of Nonqualified Deferred Compensation Arrangements
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 September 30, 2014
Health Care Reform Adds New Taxes
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 January 28, 2011
Planning for the New 3.8% Medicare Tax on Unearned Income
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 June 30, 2011
Health Care Legislation Requires New Planning Strategies
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
IRS Announces Simplified Employer Health Care Coverage Reporting
The IRS released final regulations to implement simplified reporting requirements under the Patient Protection and Affordable Care Act
Published on April 30, 2014
The New Fee on Health Insurers
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 April 30, 2014
Temp. Regs. Explain New Health Plan Requirement to Provide Preventive Services Without Cost Sharing
This item details the cost-sharing requirements relating to coverage of preventive health services mandated by the Patient Protection and Affordable Care Act
Published on November 02, 2010
Compensation and Benefits Update Implementing the New Health Plan Laws
This article focuses on guidance released and changes to the rules for group health plans as a result of the Patient Protection and Affordable Care Act
Published on September 24, 2014