Daniel Cooper

Daniel Cooper

Armstrong Teasdale LLP

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Federal Tax Treatment of Married Same-Sex Couples

On August 29, 2013, the Internal Revenue Service ruled that married same-sex couples will be treated the same as married heterosexual couples for all federal tax purposes, including income and gift and estate taxes. Revenue...more

9/6/2013 - DOMA Earned Income Tax Employee Benefits IRA IRS Marriage Same-Sex Marriage SCOTUS Tax Benefits U.S. Treasury US v Windsor

Sales of Certain Medical Devices Now Subject To The Medical Device Excise Tax

Effective January 1, 2013, manufacturers, importers and producers of certain medical devices are subject to an excise tax equal to 2.3 percent of the price at which the medical device is sold. You should note that this excise...more

2/11/2013 - Affordable Care Act Excise Tax Importers Manufacturers Medical Devices

New IRS Rules for Employer Shared Responsibility Provisions under Health Care Reform

From an employer’s perspective, one of the most important components of the Affordable Care Act (ACA) is the employer shared responsibility provisions. The Internal Revenue Service (IRS) just issued proposed regulations...more

1/8/2013 - Affordable Care Act Employer Group Health Plans Full-Time Employees IRS Shared Responsibility Rule

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