Realizing Tax Preferences Under the ACA Becomes More Difficult

, New York Law Journal

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In a Taxation article, James E. Kellett and Seth T. Perretta of Crowell & Moring discuss recent guidance that will limit today an employer's and employee's ability to utilize the current federal income and payroll tax advantages for employer-paid health care, and provide a brief overview of these new rules and their implications to common employer-sponsored arrangements.

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