On May 21, the Treasury Department
released Notice 2010-45 (Notice) for guidance on the Qualifying Therapeutic
Discovery Projects credits program under Section 48D. As we described in our
April 6 Client Alert , to
qualify for the credit, taxpayers...
By Mark D. Allison , Christopher S. Rizek and Charles M. Ruchelman Waiting for Guidance As most tax practitioners are aware, the Health Care and Education Reconciliation Act of 2010 added new section 7701(o) of the Internal Revenue Code (the "Code"...
May 12, 2010
An interim final rule implementing the mandatory extension
of health plan coverage to children up to age 26, as passed under the Patient
Protection and Affordable Care Act and the Health Care and Education
managers may be in good shape for 2010 ... although nothing is certain. On March
18, 2010, President Obama signed into law the Hiring Incentives to Restore
Employment (HIRE) Act which, aside from providing businesses tax incentives to