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Annual Health Insurer Fee

IRS explains how to figure maximum HSA contribution in first Medicare year

IRS explains how to figure maximum HSA contribution in first Medicare year

Information Letter 2016-0003; Information Letter 2016-0004 IRS has issued two information letters that explain how to compute the maximum permissible health savings account (HSA) contribution in the first year an individual is enrolled in Medicare. Background. Eligible individuals may, subject to statutory limits, make deductible contributions to a health savings account (HSA). (Code Sec. 223) Distributions […]

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IRS Issues Revised 2014 and 2015 Calculation of Health Insurer Fee for Expatriate Plans

IRS Issues Revised 2014 and 2015 Calculation of Health Insurer Fee for Expatriate Plans

Notice 2015-29, 2015-15 IRB   In a Notice, IRS has provided a special rule for computing the annual health insurer fee imposed by § 9010 of the Affordable Care Act for the 2014 and 2015 fee years, so as to reflect a rule for expatriate health plans contained in 2014 legislation. The Notice is effective […]

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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