The United States Supreme Court upheld the constitutionality of the Health Care and Education Reconciliation Act of 2010 (commonly referred to as ObamaCare) in a decision released June 28, 2012. A copy of the decision National Federation of Independent Business v. Sebelius is available by clicking here (see alert for link).
As a result of the Supreme Court’s decision, ObamaCare’s individual mandate and tax provisions remain in place. This client alert focuses on the ramifications of three provisions for expatriate United States individuals who are partners in investment funds: the individual mandate, the 0.9 percent “hospital tax”, and the 3.8 percent Medicare contribution tax.
Please see full alert below for more information.
Firefox recommends the PDF Plugin for Mac OS X for viewing PDF documents in your browser.
We can also show you Legal Updates using the Google Viewer; however, you will need to be logged into Google Docs to view them.
Please choose one of the above to proceed!
LOADING PDF: If there are any problems, click here to download the file.