The Patient Protection and Affordable Care Act added IRC Section 501(r) , which imposes detailed conditions on a hospital organization seeking exemption under IRC Section 501(c)(3) . In addition to satisfying the requirements of IRC Section 501(c)(3)... Read More
Included as part of the Patient Protection and Affordable Care Act (PPACA) (signed into law by President Obama on March 23, 2010) was new IRC Section 6051(a)(14) . A very small change to a preexisting code section and subsection, the one line addition... Read More
Update on "Obamacare" and the Individual Health Insurance Mandates Judicial challenges to the Patient Protection and Affordable Health Care Act of 2010, P.L. 111-148 have been plentiful pretty much since its enactment and I discussed this... Read More
In the Supreme Court's decision in National Federation of Independent Business v. Sebelius, 132 S. Ct. 2566 (June 28, 2012) , the Court determined the constitutionality of the most controversial provision of the Patient Protection and Affordable Health... Read More
By 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 requirement... Read More
According to Supreme Court barrister Robert A. Long it may well be. Our beloved world of tax litigation had its 15 minutes of fame this morning as the first argument challenging President Obama's health care law involved the applicability of the... Read More
The Patient Protection and Affordable Care Act, P.L. 111-148 (March 23, 2010) enacted new IRC Section 501(r) , which provides specific requirements for hospitals that wish to receive or maintain tax-exempt status under IRC Section 501(c)(3) . [ See Notice... Read More
Editor's Note : The following is an excerpt from Tax Planning for Partners, Partnerships and LLCs § 15.03[3] (Matthew Bender). ... The Patient Protection and Affordable Care Act, P.L. 111-148 (March 23, 2010) enacted new IRC Section 501... Read More
In July 2003, my father was diagnosed with renal cell carcinoma (kidney cancer). The disease would end his life in less than a year. Shortly after he died, news broke regarding a drug that was showing promise for advanced stage kidney cancer patients... Read More
House passage of H.R. 2, the Repealing the Job-Killing Health Care Law Act, starts the bidding in what is certain to take years to resolve the health care crisis. Attention to health care reform excise taxes will only intensify as judicial and legislative... Read More