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PPACA $500,000 Compensation Deduction Limit on Health Insurers May Have Broader Reach (PDF)
Groom Law Group 
[Guidance Overview] Apr. 21, 2010 Excerpt: The scope of the deduction restriction is broad ? generally, any companies that are in the same 'controlled group' as a health insurer (as broadly defined in PPACA) may be subject to the $500,000 limitation. And the provision will impact the deductibility of compensation forservices performed beginning in 2010. Thus, any company with a 'health insurer' in its controlled group should quickly become familiar with this new rule. This memorandum will outline how the new restriction operates. MORE >> |
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