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Health Care Reform: Federal Tax Law Changes

May 3, 2010

Authors: Alan E. Lieberman, Louis B. Schatz, Raymond J. Casella

On March 23, 2010 (the “Enactment Date”), President Obama signed into law the Patient Protection and Affordable Care Act, which was later amended on March 25, 2010, by the Health Care and Education Reconciliation Act of 2010 (as so amended, the “PPACA”). In prior alerts, Shipman & Goodwin LLP outlined (i) PPACA initiatives relating to health care law compliance, and (ii) changes to federal pension and employee benefit law that will be effective in 2010 and 2011. Future alerts will focus on additional health care law and employee benefit law changes, including mandatory coverage requirements and the associated tax incentives and penalties enacted in connection with those requirements. In this alert, we focus on some of the more significant non-employee-benefit federal tax law changes enacted as part of PPACA. We caution that many of the details of the tax law changes summarized below still need to be determined as part of regulations to be issued by the Department of the Treasury and/or as part of guidance to be published by the Internal Revenue Service. As part of our Health Care Reform Informational Series, we will disseminate additional updates when such regulations and guidance are published.

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