Health Tax

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New ACA, et. al. FAQs Cover Items From “Top” to “Bottom”

On April 20, the “Big Three” agencies (DOL, Treasury/IRS, and HHS) released another set of FAQs (the 31st, for those of you counting at home). Consistent with earlier FAQs, the new FAQs cover a broad range of items under the...more

IRS Denies Tax Exemption to Commercial ACO

On April 8, 2016, the IRS released a final adverse exemption determination with respect to an accountable care organization (ACO) formed by an unnamed nonprofit health care system. The adverse determination confirms and...more

Changes to IRS Partnership and LLC Audit Rules

Recent history has seen a proliferation of health care organizations—including tax-exempt organizations, for-profit companies, and physician practice groups—that have joined together to take advantage of different synergies...more

North Carolina 2016 Pre-Session Legislative Update

Gaveling in the 2016 Session - Lawmakers will return to Raleigh next week for the 2016 short session of the North Carolina General Assembly, which will gavel in at 7:00 PM on Monday, April 25th. Following a nine-month...more

Three Key Takeaways from NAFOA's 34th Annual Conference

The Native American Finance Officers Association (NAFOA) held its 34th annual conference on April 17-20, 2016, at the Gila River Indian Community's Sheraton Wild Horse Pass Resort in Phoenix. NAFOA is a national non-profit...more

Reminder to Charitable Hospitals: Final Section 501(r) Regulations Effective

Section 501(r) of the Internal Revenue Code was added by the Affordable Care Act (ACA) and imposes significant new requirements on charitable hospitals. At a very summary level, this section requires charitable hospitals...more

Compliance Issues Associated with Section 125 Plans [Video]

Nexsen Pruet tax and employment benefits attorney Sue Odom looks a compliance ’soft spot’ for companies. In this new video, Sue discusses what are known as Section 125 Plans, Cafeteria Plans and Premium Conversion...more

Affordable Care Act Traps For The Unwary (And Not) Employer: Tips To Comply And What To Avoid

Hopefully, most employers that are applicable large employers (“ALEs”), i.e., employers that averaged 50 or more full-time employees (including full-time equivalents) in the prior calendar year, now have their game plan in...more

So I Made This Little 1095-C Mistake. Big Deal?

The 2015 Instructions for Forms 1094-C and 1095-C tell Applicable Large Employers how to furnish and file corrections to incorrectly filed Forms 1095-C. ...more

Georgia’s Rural Hospital Tax Credit Bill Passes, Awaits Governor’s Signature

On On March 24, 2016, the Georgia General Assembly passed S.B. 258, a bill aimed at throwing a lifeline to Georgia’s struggling rural hospitals through rural hospital tax credit provisions. ...more

Recent Government-Issued FAQs Clarify ACA Employer Mandate, Market Reforms

Notice 2015-87 (the Notice) provides recent government guidance on the Affordable Care Act (ACA) employer mandate and market reforms. The Notice contains 26 frequently asked questions (FAQs) from the Internal Revenue Service...more

News from Second and State

Weekly Wrap: - After all the budget buzz last week, it was a very quiet week in the capitol city (and that’s no April Fool’s joke!) So without further ado, let’s turn our attention to what’s on the horizon for next...more

Energy & Commerce Committee Advances Medicaid/CHIP Legislation with Lower Provider Tax Limit

The House Energy & Commerce Committee has voted to approve H.R. 4725, Common Sense Savings Act of 2016, which includes a number of Medicaid and Children’s Health Insurance Program (CHIP) reforms. Among other things, the bill...more

Double Check Your Work: IRS to Step Up Section 501(r) Hospital Examinations

Tax-exempt hospitals will likely be targets of stepped up compliance checks and examinations in the coming months. Referencing the in-depth review of tax-exempt hospitals required by the Affordable Care Act (ACA), Donna...more

ACA Reporting: IRS Deadline of March 31 Looms for Applicable Large Employers

Applicable large employers have new reporting requirements under the Affordable Care Act (ACA). Whether an employer is an applicable large employer is determined each calendar year by looking at the employer's workforce...more

The Latest Legal Developments Involving Wellness Programs [Video]

Nexsen Pruet tax and employee benefits attorney Sue Odom has produced a new video looking at the latest legal developments involving wellness programs. This includes several challenges to company programs by the Equal...more

News from the Vermont State House - An analysis from DRM's Government & Public Affairs Team

Tax-writing House Committee Proposes $48 Million Hike - The House Ways and Means Committee has approved a package of revenue measures totaling more than $48 million. The package includes a transportation funding bill...more

North Carolina Legislative Report

Lawmakers will return to Raleigh for the short session April 25, 2016. The MVA Public Affairs Legislative Report on North Carolina will be distributed on a bi-weekly basis during the interim to keep you up to date on the...more

Shocking News: Congressional Debate on Obamacare Gets Partisan

In one of the more unexpected developments in recent Congressional history, a House Ways & Means Committee vote relating to the Affordable Care Act (ACA) turned partisan. Astonishingly, all the Republicans voted one way; all...more

Manatt on Health Reform: Weekly Highlights - March 2016 #2

The IRS releases guidance on resolving Form 1095 conflicts; New Hampshire's Medicaid expansion renewal clears a hurdle in the State; and New York providers get $1.5 billion in long-awaited DSRIP capital and infrastructure...more

The Intersection of Bankruptcy and Health Savings Accounts: Are HSA Accounts Exempt From Bankruptcy Estate?

In 2003, Congress passed the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (the "Act"). The Act authorized states to create health savings accounts ("HSAs") with tax-preferred treatment to encourage...more

SC Public Policy Update - March 2016

What's New - SENATE - Extended debate on the South Carolina Infrastructure Finance Reform and Tax Relief Act (H. 3579) ended this week in the Senate when lawmakers passed the highly contested bill by a vote of...more

New Jersey Township Files Challenge to Nonprofit Hospital’s Tax Exemption

On February 19, 2016, the Township of North Bergen in New Jersey filed a complaint challenging the constitutionality of a nonprofit hospital’s – Palisades Medical Center – property tax exemption. The complaint alleges that...more

ERISA Litigation Lessons [Video]

Since the first of the New Year, Nexsen Pruet tax and employee benefits attorney Sue Odom has been producing videos about various legal issues that impact her law practice. In her new video, Sue looks at litigation lessons...more

Don’t Get Phished! Hackers Pose as CEOs to Steal Tax Information from HR and Payroll Professionals at Healthcare Organizations

Every tax season is plagued with scams to defraud individuals and companies for money from tax returns. However, this year has started off with a bang and this means that the healthcare industry has another reason to worry....more

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