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    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

    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

    IRS Proposes Changes to Affordable Care Act Lookback and Cafeteria Plan Rules

    Article The IRS issued two notices proposing to change the rules for when a taxpayer can revoke health care coverage in a cafeteria plan and enroll in a plan on the Health Insurance Marketplace exchanges, and how to measure the lookback period for determining who is a full...
    Published on December 01, 2014

    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

    Reform Simplified

    Article There is no shortage of summaries of the new Patient Protection and Affordable Care Act and the Healthcare and Education Reconciliation Act of 2010, together referred to as the Healthcare Bill. The Bill itself is over 2,000 pages of legislation. The one...
    Published on May 27, 2010

    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

    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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