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Tax Talk -- Volume 6, No. 3 -- October 2013

In This Issue: A Primer on the Medical Device Excise Tax; FATCA Registration Begins; In re Downey Financial Corp. (U.S. Bankr. Court Dist. of Delaware 10/8/2013); In re NetBank (11th Cir. 9/10/2013); and In re...more

Affordable Care Act Shared Responsibility Penalty Delayed Until 2015

Employers welcome a one-year delay in the Shared Responsibility excise tax. On July 2, the U.S. Department of the Treasury (Treasury) made a surprise announcement—in an unusual place—that implementation of the employer...more

Temporary and Contract Workers: Who Is a “Variable Hour” Employee under the Affordable Care Act?

The Affordable Care Act’s employer shared responsibility rules will require large employers (50 or more full-time and full-time equivalent employees) to make an offer of minimum essential coverage to at least 95% of their...more

Affordable Care Act: Shared Responsibility for Applicable Large Employers

An employer who employed an average of 50 or more full-time employees during the previous calendar year is an “Applicable Large Employer” under the Shared Responsibility provisions of the Affordable Care Act (ACA). The Shared...more

IRS Issues Proposed Regulations on the New Community Health Needs Assessments Required for Charitable Hospitals

On April 5, 2013, the Internal Revenue Service published proposed regulations (Proposed Regulations) in the Federal Register that provide guidance to charitable hospital organizations on the community health needs assessment...more

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

Healthcare Sector Under Scrutiny: Congressional Oversight of the Affordable Care Act by Daniel F. Donovan and William Clarkson

"I've long maintained that there are three possible routes to repeal of ObamaCare: the courts, the presidential election, and our constitutional responsibility for oversight. With two of them having come up short, the third...more

Health Reform + Related Health Policy News Update - December 19, 2012

In This Issue: - President Opposes Medical Device Tax Repeal or Replace - Senators Call for Extension of Comment Period on ACA Proposed Rules - AHA Urges U.S. District Court to Expedite Case Involving CMS' Payment...more

IRS Releases Final Rule on Medical Device Tax

Last week, the IRS and the Treasury Department published final regulations regarding the medical device excise tax under § 4191 of the Internal Revenue Code (IRC). IRC § 4191, which was enacted by the Health Care and...more

IRS Issues Final Regulations Implementing the Affordable Care Act’s Medical Device Excise Tax

On December 5, 2012, the Internal Revenue Service (IRS) published final regulations regarding the implementation of the excise tax applicable to the sale of certain medical devices, enacted by the Patient Protection and...more

Final Rules Issued for Health Care Reform Tax on Medical Devices, Effective January 1, 2013

The Internal Revenue Service (IRS) released final regulations and other guidance on the excise tax applicable to the sale of certain medical devices under the Affordable Care Act. Beginning January 1, 2013, a tax of 2.3...more

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