Business Insights, Research & Perspectives

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January 15, 2013

The Return of the Research and Development Credit (article)

The passage of the American Taxpayer Relief Act of 2012 ("the Act") not only helped avert the fiscal cliff but also helped companies looking to grow. The Act reinstated and extended the research and development (R&D) credit, allowing for the credit to be generated retroactively for expenses incurred in 2012 as well as for expenses that will occur in the current 2013 calendar year. 

January 15, 2013

Immediate Action Required - Exclusion of IRA Distributions Given to Charity (article)

The American Taxpayer Relief Act of 2012 ("2012 Tax Relief Act") extends through 2013 the provision which allows individuals who are at least 70½ to exclude from gross income qualified charitable distributions up to $100,000 from an IRA. 

January 14, 2013

IRS Releases Remaining Inflation-Adjusted Figures for 2013 (article)

With the passage of the American Taxpayer Relief Act of 2012 ("2012 Tax Relief Act") on January 1, the IRS finally was able to release the income tax brackets and other remaining inflation adjustments for 2013. 

January 9, 2013

HRB 62 - Shared Responsibility Guidance

January 9, 2013 -- On January 2, 2013, the IRS issued proposed regulations, together with a set of Frequently Asked Questions relating to the Affordable Care Act’s shared responsibility requirement.  These proposed regulations follow, in large part, the various sets of guidance issued thus far. The proposed regulations are reliance regulations which means they can be relied upon now.  Any changes to these regulations would be prospective in nature with adequate time given to adjust.

January 8, 2013

Benefit and Compensation Changes Included in Fiscal Cliff Law

The Congress rung in 2013 with several changes important to benefit professionals. Following is a brief summary of provisions from the American Taxpayer Relief Act of 2012 (“ATRA”) specifically impacting benefits and compensation.

January 2, 2013

Congress Rings In New Year with Fiscal Cliff Deal (article)

With all the drama of a Hollywood thriller, Congressional leaders and President Obama finally agreed to a tax deal as the first step in averting the "fiscal cliff" – a combination of large tax increases and steep spending cuts slated to go into effect on January 1. The Senate overwhelmingly approved the American Taxpayer Relief Act of 2012 ("2012 Tax Relief Act" or the "Act") early in the morning of New Year's Day with an 89-8 vote. 

December 27, 2012

Sourcing Goodwill Separately From Other Intangibles (article)

Until 2009, the IRS had consistently taken the position that goodwill and going concern value are not like-kind properties for purposes of the tax free exchange rules. 

December 27, 2012

Recent Developments Concerning TEFRA Partnerships (article)

All partnerships are TEFRA partnerships, except for those whose ownership consists of 10 or fewer individuals or C Corporations (an interest owned by a grantor trust is treated as not owned by an individual for this purpose). 

December 18, 2012

HRB 61 - 1) Premium Stabilization Program Proposals and 2) Chart of Health Plan Fees and Taxes

December 18, 2012 -- On December 7, 2012, the Department of Health and Human Services issued proposed regulations relating to several aspects of the Affordable Care Act (ACA).  These proposals make clarifications to premium stabilization programs and their effect on the minimum loss ratio rules, to standards relating to federally facilitated SHOP exchanges, and to standards relating to advance payments of premium tax credits and cost sharing reductions.  Comments on these regulations must be received by December 31, 2012.  Below are highlights of these proposals:

December 11, 2012

IRS Issues Final Regulations, Interim Guidance, and FAQs on Medical Device Excise Tax (article)

The IRS has issued final regulations that provide guidance on the medical device excise tax imposed by Code Sec. 4191. Under the new tax, starting in 2013, any manufacturer, producer or importer of certain medical devices is subject to the tax, which is equal to 2.3 percent of the price for which the medical device is sold. 
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