The healthcare field is the subject of a host of federal statutes, regulations, guidelines, interpretive information, and model guidance. Beginning in the 2013 taxable year, the Reconciliation Act imposes a 3.8 percent “unearned income Medicare contribution” tax on the lesser of the taxpayer’s net investment income or modified adjusted gross income (“AGI”) in excess of $200,000 for singles and $250,000 for joint filers.

There is a need to combat the root causes of discrimination within our healthcare system. Pursuant to the Health Care Reform Package most individuals who fail to maintain essential minimum universal coverage are liable for penalties. Although … Read More..