Employers Be Wary of Upcoming Health Plan Fees

Through the passage of the Patient Protection and Affordable Care Act (“Act”), the Patient-Centered Outcomes Research Institute (“Institute”) was created to promote research to advance the quality of evidence-based medicine.  The Institute is funded through the Patient-Centered Outcomes Research Trust Fund, which is financed, in part, by fees paid by plan sponsors of applicable self-insured health plans and issuers of specified health insurance policies.  For the first year of applicability, the fee is $1 per covered life and increases for later years.

The first deadline for payment of the Patient-Centered Outcomes Research Institute (PCORI) fee is this July 31, 2013.

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Type of Business Entity: Corporation versus LLC

As a business and tax attorney I am frequently asked by clients whether a corporation or an LLC is a better entity for their new business. My response is that each entity has certain advantages and a review of the intended use for the new business and the goals of the owners/investors must be made before that question can be definitively answered.

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Majority Shareholder Conduct Can Have Consequences

The Michigan Court of Appeals recently issued a decision related to willfully unfair and oppressive conduct by majority shareholders against minority shareholders in Berger v Katz.

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