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Documents on Taxation, Health Care
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|Choice of Entity Decisions in Light of Medicare and Other Tax Law Changes|
Sonya S. Jindal, Lourdes E. Perrino; Taft Stettinius & Hollister LLP;
April 23, 2015, previously published on April 16, 2015In light of the Patient Protection and Affordable Care Act1 and the Health Care and Education Reconciliation Act of 2010,2 small and family owned businesses have been reevaluating choice of entity considerations. This article summarizes the most common business entity forms and some of the major...
|Protecting the Hospital Tax Exemption Part III: The Financial Assistance Policy|
Julie C. LaVille, Gary J. McRay; Foster, Swift, Collins & Smith, P.C.;
April 21, 2015, previously published on March 31, 2015On December 31, 2014, the Internal Revenue Service (“IRS”) published final regulations providing guidance on how a hospital keeps its tax exemption by complying with Section 501(r) of the Internal Revenue Code. Section 501(r), which was added by the Patient Protection and Affordable...
|ACA Cadillac Tax Proposed Regs: What Treasury and IRS Are Considering|
Stephanie O. Zorn; Jackson Lewis P.C.;
March 31, 2015, previously published on March 10, 2015The Affordable Care Act (“ACA”) added section 4980I to the Internal Revenue Code (“Code”). Code section 4980I applies to tax years after December 31, 2017, and provides a tax on high cost employer-sponsored health coverage - if the aggregate cost of employer-sponsored...
|IRS Ruling Permits Inclusion of “Friendly PCs” in Consolidated Federal Income Tax Returns|
Theresa C. Carnegie, Ryan J. Cuthbertson, Carrie A. Roll, Jonathan R. Talansky; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
March 30, 2015, previously published on February 13, 2015On December 19, 2014, the Internal Revenue Service (“IRS”) issued a private letter ruling (the “Ruling”) allowing corporations that manage physician practices through a so-called “friendly physician” arrangement to treat the physician practices as members of the...
|Protecting Your Hospital's Tax-Exempt Status: Compliance with the Affordable Care Act and Final IRS Section 501(r) Regulations|
Gerald M. Griffith, Catherine E. Livingston; Jones Day;
March 30, 2015, previously published on March 2015The Patient Protection and Affordable Care Act (the "Affordable Care Act") imposes four new requirements that Section 501(c)(3) "hospital organizations" operating "hospital facilities" must meet to keep their tax-exempt status.
|Health Care E-lert - The Supreme Court Appears Closely Divided on the Fate of Tax Credits Under the Affordable Care Act|
March 24, 2015, previously published on March 4, 2015The US Supreme Court heard oral arguments on Wednesday, March 4, 2015 in King v. Burwell to determine the interpretation of a six-word phrase in the Affordable Care Act (“ACA”). The six-word phrase states the federal government can offer tax credits in the form of subsidies to help...
|Administration Touts Tax, Healthcare, and Education Proposals|
Michael Caputo, Rebecca M. Kuhns, Aaron M. Ockerman, Todd A. Snitchler; McDonald Hopkins LLC;
March 18, 2015, previously published on February 13, 2015The House Finance Committee continued hearings on Gov. Kasich's budget proposal this week. House Bill 64, a nearly 3,000 page bill, includes details on the governor’s spending proposal for fiscal years 2016 and 2017.
|Real Estate Tax Exemption Issue Muddied Again|
Philip H. Lebowitz; Duane Morris LLP;
March 13, 2015, previously published on January 10, 2015On December 23, 2014, the Commonwealth Court of Pennsylvania logged another frustrating mile down the confused and confusing road of property tax exemption for purely public charities. In Fayette Resources, Inc. v. Fayette County Board of Assessment Appeals, the Court overturned a lower court...
|The Affordable Care Act—Countdown to Compliance for Employers, Week 13: IRS Notice 2014-49 Offers Useful Guidance on Changes in Measurement Periods or Changes in Testing Methods|
Alden J. Bianchi; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
October 6, 2014, previously published on September 29, 2014For purposes of complying with the Affordable Care Act’s employer shared responsibility rules (which are codified in Internal Revenue Code § 4980H), employers must identify their “full-time employees.” Final regulations issued under Code § 4980H provide two principle...
|The Affordable Care Act: Focus on Adjunct Faculty|
Patricia A. Moran; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
October 6, 2014, previously published on October 1, 2014The concepts of “hours of service” and “full time” loom large in the Affordable Care Act’s “employer shared responsibility” mandate (also known as the “employer mandate” or “pay or play mandate” and which we discussed in various...