Client Alert: Health Care Reform Limits Deduction for Compensation Paid by Insurers

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Attorneys & Professionals

The Patient Protection and Affordable Care Act, the recently enacted health care reform legislation, added subsection (m)(6) to Section 162 of the Internal Revenue Code that denies a deduction to any "covered health insurance provider" for compensation paid to any employee in excess of $500,000.

Click on the link below to download the Client Alert which discusses this limitation.