Tax Law

Recent Posts

Estates and Trusts and the Proposed Regulations for the Net Investment Income Tax Under IRC Section 1411
Posted on 2 Jan 2013 by Diane L. Mutolo

by Diane L. Mutolo * ... On Jan. 1, 2013, a 3.8% net investment income tax on individuals and estates & trusts, enacted as part of the Health Care and Education Reconciliation Act of 2010 (Pub L No 112-152, 111th Cong, 2d Sess (March 30, 2010... Read More

Economic Substance Codification and Multinational Cross-Border Transactions
Posted on 23 Jun 2010 by Robert Jennings and Elizabeth Sweigart

U.S. multinationals need to focus on the codification of the Economic Substance Doctrine in the recently enacted Health Care and Education Reconciliation Act of 2010, P.L. 111-152 (H.R. 4872) ... U.S. multinationals with contemplated or pending transactions... Read More

The Tax Treatment of Health Coverage for Children Up to Age 26
Posted on 17 May 2010 by Jayne Zanglein

The Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 include provisions that require health plans to extend coverage to children of employees up to age 26, regardless of whether the child... Read More

Health Care Reform's Impact on Employers and Employee Benefit Plans
Posted on 19 Apr 2010 by Brian Kopp, Eric Paley, David Bacon, David Foster

[T]he Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act... (collectively, the "PPACA" or the "Act")... will provide... new mandates on what needs to be included in health plans, new reporting... Read More