BOOK OVERVIEW

Explanation of new law contained in the "Reconciliation Act of 2010" in combination with the "Patient Protection and Affordable Care Act." Includes tax provisions affecting individuals, employers and employee benefit plans, and insurance and medical providers.

CONTENT HIGHLIGHTS

• Excise Tax on High Cost Employer-Sponsored Health Coverage
• Inclusion of Cost of Employer-Sponsored Health Coverage on W-2
• Distributions for Medicine Qualified Only for Prescribed Drugs or Insulin
• Increase in Additional Tax on Distributions From HSAs Not Used for Medical Expenses
• Limitation on Health Flexible Spending Arrangements (FSAs)
• Modification of Itemized Deductions for Medical Expenses
• Additional Hospital Insurance Tax on High Income Taxpayers
• Excise Tax on Indoor Tanning Services
• Free Choice Vouchers
• Expansion of the Adoption Credit and Exclusion From Gross Income for Employer-Provided Adoption Assistance
• Adult Dependents
• Unearned Income Medicare Modification