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HTMLHospital lab services may not constitute unrelated trade or business: IRS Technical Advice Memorandum
Wakaba Y. Tessier; Husch Blackwell LLP;
Legal Alert/Article
July 28, 2014, previously published on July 25, 2014
On July 11, 2014, the Internal Revenue Service (“IRS”) released a Technical Advice Memorandum (“TAM”) dated March 7, 2008, which concluded that, contrary to the general rule set forth in Revenue Ruling 85-110 (“Rev. Ruling 85-110”), a tax-exempt hospital’s...


HTMLWill There Be Tax Credit Subsidies for Health Coverage Purchased on the Federal
Thora A. Johnson, Elizabeth C. Keenan, Ralph S. Tyler; Venable LLP;
Legal Alert/Article
July 25, 2014, previously published on July 23, 2014
There is no letup in the intensity of the litigation wars surrounding the Affordable Care Act (ACA) or in the significance of the matters at issue. In 2012, the Supreme Court narrowly upheld the ACA in the face of a full-scale attack while invalidating the ACA's Medicaid expansion requirements. A...


HTMLCircuits Split Over Legality of IRS Rule Mandating Tax Credits for Individuals Covered Through Federal Exchanges under the Affordable Care Act
Robert P. Charrow, Danielle F. White; Greenberg Traurig, LLP;
Legal Alert/Article
July 24, 2014, previously published on July 22, 2014
Today, the U.S. Court of Appeals for the D.C. Circuit, in a 2-to-1 decision, written by Judge Griffith, overturned Internal Revenue Service (IRS) regulations issued under the Affordable Care Act (ACA) requiring tax credits be made available to otherwise eligible individuals who purchase health...


HTMLTennessee: Governor Signs Bill Changing Nursing Home Tax
McDonald Hopkins LLC;
Legal Alert/Article
May 21, 2014, previously published on May 8, 2014
On April 30, 2014, Tennessee Governor Bill Haslam signed H.B. 1783, revising the state’s tax on nursing homes. The new law, which will take effect on July 1, 2014, will change how the state taxes nursing homes by moving from a per-bed bases to a percentage of revenue basis. The bill initially...


HTMLA Hidden Trap in Obamacare
Pessin Katz Law P.A.;
Legal Alert/Article
May 6, 2014, previously published on April 25, 2014
Beginning this year, there is a “gotcha” which middle income individuals who might be able to qualify for the Affordable Care Act’s (“Obamacare”) “premium assistance credit” (“PAC”). There are many instances in the Internal Revenue Code in which...


HTMLWisconsin: Newly Enacted Workplace Wellness Program Credit Incentivizes Workplace Wellness Initiatives
David M. Kall, Susan Millradt McGlone, Jeremy J. Schirra; McDonald Hopkins LLC;
Legal Alert/Article
March 28, 2014, previously published on March 20, 2014
If you are a small business owner in Wisconsin who has been mulling over creating a workplace wellness program, recently enacted S.B. 73 may be the incentive you have been seeking. S.B. 73 establishes a credit to any “small business” (i.e., a business that has 50 or fewer employees) for...


HTMLThe Affordable Care Act—Countdown to Compliance for Employers, Week 41: What Employers Need to Know About the Final Rules Issued by the Department of Health and Human Services Relating to Transitional Reinsurance Fees, Public Exchanges, Etc.
Alden J. Bianchi; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
March 18, 2014, previously published on March 17, 2014
The last few weeks have produced a regulatory frenzy under various provisions of the Affordable Care Act affecting employers:


HTMLIRS Grants Partial, Temporary Relief from the Affordable Care Act’s Employer Mandate
Bernstein Shur;
Legal Alert/Article
March 12, 2014, previously published on March 5, 2014
Under the Affordable Care Act’s Employer Mandate, employers with 50 or more full-time equivalent employees are required to offer affordable, minimum value health coverage to at least 95% of their full-time employees (and their dependents), or pay penalties to the IRS.


HTMLTax Reform Proposal Has Significant Impact on Employee Benefit Plans
Peter C. Langdon, Juliana Reno, John E. Schembari, Diane Stewart-Ferro, Michelle M. Ueding; Kutak Rock LLP;
Legal Alert/Article
March 5, 2014, previously published on February 28, 2014
On Wednesday the Chairman of the Ways and Means Committee, Representative Dave Camp (R-MI) released a draft tax reform plan called — the Tax Reform Act of 2014.


Adobe PDFFurther Information Released by the Treasury and IRS on Transition Relief, Safe Harbors and Certain Definitions
Hancock Estabrook LLP;
Legal Alert/Article
February 28, 2014, previously published on February 2014
On February 10, 2014, the U.S. Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations implementing the employer shared responsibility provisions under the Affordable Care Act (ACA) that take effect in 2015. The regulations contain continued transition...


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