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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 05, 2010

    Health Care Insurance Mandate Held Unconstitutional

    Article A federal district court has held that the health care reform legislation’s mandate that individuals obtain health insurance is unconstitutional. In so holding, however, the court severed that mandate from the rest of the health care reform legislation and refused to enjoin enforcement, pending appeal of the...
    Published on February 01, 2011

    Small Employers Health Insurance Premium Tax Credit Rules Proposed

    Article The IRS issued proposed regulations governing the Sec. 45R credit for small employers that offer health insurance coverage for employees
    Published on October 31, 2013

    Life and Health Insurance Entities

    Publication A description of publications available on life and health insurance entities
    Published on October 23, 2013

    Draft Form for Small Business Health Insurance Credit Released

    Article The IRS has issued a draft form (Credit for Small Employer Health Insurance Premiums) for businesses to use in figuring and claiming the new small business health insurance credit, starting this year
    Published on January 28, 2011

    How the New Healthcare Law Affects Your Accounting Firm

    Article ...Mitchell Langbert The debate concerning health reform and national health insurance began after Worl
    Published on January 28, 2011

    IRS Offers Opportunity for 2% Shareholders of S Corp.

    Article The IRS recently offered an opportunity for 2% shareholders of an S corporation to receive a deduction for health insurance premiums under Sec. 162(l
    Published on June 01, 2010

    Proposed Rules Address Minimum Value of Health Coverage for Premium Tax Credits

    Article The IRS issued proposed regulations for determining whether an eligible employer-sponsored health plan provides minimum value for purposes of the Sec. 36B health insurance premium tax credit
    Published on June 30, 2013

    Current Developments in Employee Benefits and Pensions (Part II)

    Article This two-part article covers significant developments in late 2009 and 2010 in employee benefits, including executive compensation, health and welfare benefits, qualified plans, and employment taxes. Part II focuses on guidance released and changes to the rules for executive compensation and qualified plans
    Published on January 28, 2011

    Current Developments in Employee Benefits and Pensions (Part I)

    Article employee benefits. Part I discusses employment taxes, including the Hiring Incentives to Restore Employment Act and medical resident FICA refund claims, and provides an overview of the new health care reform legislation, focusing on guidance released and provisions that require immediate
    Published on November 02, 2010

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