The Patient Protection and Affordable Care Act of 2010 has added a section to the Internal Revenue Code, providing a 50 percent tax credit for eligible taxpayers who invest in qualified therapeutic discovery projects in 2009 and 2010.
LEGAL ALERT May 18, 2010
approach the midway point of 2010, plan sponsors should be aware of amendments
that may be required to be made by the end of the year under the Pension
Protection Act of 2006 (PPA), the Heroes Earnings Assistance and...
Michael A. Kadlec and
Joseph F. Murphy
On January 3, 2012, the Internal Revenue Service issued Notice 2012-9 (available at http://www.irs.gov/pub/irs-drop/n-12-09.pdf ),
which restates and clarifies previously issued guidance on the
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
By William R. Pauls , Carol P. Tello , and Robert S. Chase
On April 14, 2011, the President signed into law H.R. 4, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011 (the Act), which repeals the expanded...
By Carol A. Weiser and Vanessa A. Scott On December 23, 2010, the Internal Revenue Service issued Notice 2011-2, providing long-awaited guidance on the application of Internal Revenue Code (Code) section 162(m)(6) as added by the Patient Protection and...
By Carol A. Weiser and Vanessa A. Scott On December 23, 2010, the IRS issued Notice 2011-1 regarding the application of the nondiscrimination rules under Internal Revenue Code (Code) section 105(h) to non-grandfathered insured group health plans pursuant...