23rd, President Barack Obama signed into law the nation's most sweeping social
legislation in decades. After over a year of gruelling debate in Congress,
American consumers can now try and figure out how they will be affected by the
Patient Protection and Affordable Care Act ("the...
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
hire and keep workers on the books, expands the types of...
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
Reconciliation Act (together, the Affordable Care Act), has...
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 must receive a certification from the IRS
In the months since the Patient Protection and Affordable Care Act was enacted, hospital and health system senior management have been inundated with advisories, articles, and seminars summarizing the provisions of the health care reform law and its cadre of new requirements. But until now, very little...
Welcome! We've designed this resource center to help you locate materials on health care reform, here on the LexisNexis Emerging Issues Law Community, the Internet, and lexis.com. Please be sure to check back often for new updates to the Spotlight on Health Care Reform Resource Center.
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"). This provision codified the judicial doctrine...