Christopher Swift

Christopher Swift

BakerHostetler

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IRS Interim Guidance Creates New Category of Permissible Arrangements - Public Comments Due January 22, 2015

On October 24, 2014, the IRS issued Announcement 2014-67, which “amplifies” Rev. Proc. 97-13 regarding certain management contracts that do not result in private business use. Prior to this Announcement, Rev. Proc. 97-13...more

1/23/2015 - Healthcare Interim Guidance IRS Medicare Shared Savings Program Public Comment

IRS Issues Final Regulations on Requirements for Charitable Hospital Organizations

On December 29, 2014, Final Regulations providing guidance regarding the requirements for charitable hospital organizations were issued by the Internal Revenue Service (IRS). The ACA, enacted March 23, 2010, added new...more

1/22/2015 - 501(c)(3) Affordable Care Act Charitable Organizations Final Rules Hospitals IRS New Regulations Non-Profits

IRS Interim Guidance Creates New Category of Permissible Arrangements

On October 24, 2014, the IRS issued Announcement 2014-67, which “amplifies” Rev. Proc. 97-13 regarding certain management contracts that do not result in private business use. Prior to this Announcement, Rev. Proc. 97-13...more

1/19/2015 - Healthcare Interim Guidance IRS Medicare Shared Savings Program

Ohio Budget Bill Introduced

On February 12, 2013, the text of the Governor's budget proposal for the 2014-2015 biennium, announced on February 4, 2013, was made public as House Bill 59 ("HB 59"). The new HB 59 includes a state income tax deduction for...more

2/20/2013 - Local Taxes Pass-Through Entities Sales & Use Tax Severance Tax State Budgets State Taxes Tax Deductions Tax Rates

Sixth Circuit Denies Government Motion for Rehearing in Quality Stores Employment Tax Challenge

The Sixth Circuit has unanimously and summarily denied a Government request for en banc rehearing of a taxpayer-favorable ruling in United States v. Quality Stores, Inc., 693 F.3d 605 (6th Cir. Sept. 7, 2012)....more

2/1/2013 - FICA Taxes IRS Quality Stores Refunds Statute of Limitations SUB Wages

President Obama Signs "Fiscal Cliff" Legislation into Law

As you likely have heard, the President signed the American Taxpayer Relief Act (H.R. 8) (the "Act") on January 2, 2013. The Act, popularly known as the "fiscal cliff" legislation, permanently extends the Bush era tax cuts...more

1/4/2013 - 3.8% Medicare Tax Alternative Minimum Tax American Taxpayer Relief Act Bush-Era Tax Cuts Business Taxes Capital Gains Estate Tax Fiscal Cliff Generation-Skipping Transfer Gift-Tax Exemption Income Taxes Payroll Taxes Production Tax Credit Tax Extensions

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