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Like Your Health Plan? You Can Keep It (Maybe)

... [T]he 2010 Health Reform Act (Patient Protection and Affordable Care Act, 111 P.L. 148 (March 23, 2010) as amended by the Health Care and Education Affordability Reconciliation Act of 2010... imposes numerous new requirements on employer-provided group health plans, ranging from new prohibitions...

Morrison & Foerster LLP on the Health Reform Law, the Economic Substance Doctrine and Estate Planning

The Health Reform Act of 2010 enacted IRC § 7701(o), entitled "Clarification of economic substance doctrine." This doctrine can be seen in the estate planning field, being a part of various types of transactions. Examples include: when business entities are created and valuation discounts...

Unearned Income Medicare Contribution

by Richard B. Robinson * IRC Section 1411 imposes a new Medicare tax on the net investment income of individual taxpayers. The tax is equal to 3.8 percent of the lesser of: the taxpayer's net investment income or the taxpayer's modified adjustment gross income over the threshold amount...

Unearned Income Medicare Contribution

by Richard B. Robinson * IRC Section 1411 imposes a new Medicare tax on the net investment income of individual taxpayers. The tax is equal to 3.8 percent of the lesser of: the taxpayer's net investment income or the taxpayer's modified adjustment gross income over the threshold amount...

ObamaCare Tax Management Challenges Emerging

The Patient Protection and Affordable Care Act of 2010 (111 P.L. 148) and the Health Care and Education Reconciliation Act of 2010 (111 P.L. 152) , together commonly referred to as “ObamaCare,” along with the ongoing emergence of related regulations will, in due course, impact the behavior...