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Regulations

IRS announces ACA premium credit and individual mandate indexing adjustments

IRS announces ACA premium credit and individual mandate indexing adjustments

Rev Proc 2016-24, 2016-16 IRB In a Revenue Procedure, IRS has provided indexing adjustments that are to be used in applying various Affordable Care Act (ACA) provisions under Code Sec. 36B (the premium tax credit) and Code Sec. 5000A (the individual mandate) for 2017. Included in the adjustments are: the 2017 Applicable Percentage Table in […]

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Blue Book, IRS website shed light on complex employer shared responsibility rules

Blue Book, IRS website shed light on complex employer shared responsibility rules

IRS webpage titled “Determining if an Employer is an Applicable Large Employer.” General Explanation of Tax Legislation Enacted in 2015,” prepared by the Staff of the Joint Committee on Taxation” (JCS-1-16, March 2016). This year, employers generally are subject to the full force of the Affordable Care Act (ACA)’s employer shared responsibility (ESR) provisions, as […]

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Health Care Law: Tax Considerations for Employers with fewer than 50 Employees

Health Care Law: Tax Considerations for Employers with fewer than 50 Employees

Some of the tax provisions of the Affordable Care Act apply only to employers with fewer than 50 full-time or full-time equivalent employees. Employers with fewer than 50 employees should take note of these tax considerations: More than 95 percent of employers have fewer than 50 full-time employees or equivalents and are not subject to the employer shared […]

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Affordable Care Act final regs finalize an array of issues covered in previous guidance

Affordable Care Act final regs finalize an array of issues covered in previous guidance

T.D. 9744, 11/13/2015, Reg. § 54.9815-1251, Reg. § 54.9815-2704, Reg. § 54.9815-2711 , Reg. § 54.9815-2712, Reg. § 54.9815-2714, Reg. § 54.9815-2719 , Reg. § 54.9815-2719A IRS, the Department of Labor (DOL), and the Department of Health and Human Services (HHS) — collectively, the Departments — have issued final regs on grandfathered health plans, preexisting […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney