SlideShare ist ein Scribd-Unternehmen logo
1 von 34
Small Business Tax Considerations Under the Health Reform and HIRE Acts June 9, 2010 Presented by: Thomas J. Moul, CPA The analysis provided is not intended as or written for use by any taxpayer to avoid penalties. The analysis is not intended as legal advice. Taxpayers should seek advice based on their own particular circumstances from an independent tax advisor.
Federal Health Care Reform ,[object Object]
What It Gives You ,[object Object]
Who Qualifies? ,[object Object],[object Object],[object Object]
Determining FTEs ,[object Object],[object Object],[object Object],[object Object]
Average Compensation Limit ,[object Object],[object Object],[object Object],[object Object]
Aggregation Rules Apply ,[object Object]
Non Elective Contributions ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
How to Claim the Credit ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Credit Availability ,[object Object],[object Object]
Credit Calculation ,[object Object],[object Object],[object Object]
Small Business Benchmark Premium ,[object Object],[object Object],[object Object],[object Object]
Credit Percentage ,[object Object],[object Object],[object Object]
Percentage Reductions ,[object Object],[object Object],[object Object]
Percentage Reductions, cont. ,[object Object],[object Object],[object Object]
Percentage Reductions, cont. ,[object Object],[object Object],[object Object]
Examples of Credits . . Premiums $50,000 $50,000 $50,000 $50,000 FTEs 5 13 5 13 Average Wages $24,000 $24,000 $33,000 $33,000 Applicable % 35% 35% 35% 35% Initial Credit $17,500 $17,500 $17,500 $17,500 FTE Reduction 0% 20% 0% 20% Wage Reduction 0% 0% 32% 32% Credit Reduction $0 $3,500 $5,600 $9,100 Credit $17,500 $14,000 $11,900 $8,400
Reduction of Tax Deduction ,[object Object],[object Object],[object Object]
Tax Exempt Organizations ,[object Object],[object Object],[object Object]
Beware – Many New Taxes! ,[object Object],[object Object]
New Taxes – cont. ,[object Object],[object Object]
New Taxes – cont. ,[object Object],[object Object],[object Object],[object Object]
HIRE Act ,[object Object],[object Object]
Payroll Tax Exemption ,[object Object],[object Object],[object Object],[object Object]
Qualified Hires ,[object Object],[object Object],[object Object],[object Object]
Qualified Hires, cont. ,[object Object],[object Object],[object Object],[object Object]
How to Claim ,[object Object],[object Object]
Employee Impact ,[object Object],[object Object],[object Object]
Retention Credit ,[object Object]
Qualified Employees ,[object Object],[object Object],[object Object],[object Object]
Credit Amount ,[object Object],[object Object]
Credit Calculation ,[object Object],[object Object],[object Object]
Reduction of Tax Deduction ,[object Object],[object Object]
Questions? ,[object Object],[object Object]

Weitere ähnliche Inhalte

Was ist angesagt?

Healthcarereform
HealthcarereformHealthcarereform
Healthcarereformtnollette
 
Tax Implications of the Affordable Care Act
Tax Implications of the Affordable Care ActTax Implications of the Affordable Care Act
Tax Implications of the Affordable Care ActGrimbleby Coleman CPAs
 
Mc neil.saturday
Mc neil.saturdayMc neil.saturday
Mc neil.saturdaynado-web
 
The ICHRA vs. the QSEHRA: Which is right for your business?
The ICHRA vs. the QSEHRA: Which is right for your business?The ICHRA vs. the QSEHRA: Which is right for your business?
The ICHRA vs. the QSEHRA: Which is right for your business?PeopleKeep
 
Affordable Care Act Implementation
Affordable Care Act ImplementationAffordable Care Act Implementation
Affordable Care Act ImplementationPeterson Sullivan
 
Navigating health reform webinar
Navigating health reform webinarNavigating health reform webinar
Navigating health reform webinarmarketingdsdc
 
Business Owner Eligibility Under a QSEHRA
Business Owner Eligibility Under a QSEHRABusiness Owner Eligibility Under a QSEHRA
Business Owner Eligibility Under a QSEHRAPeopleKeep
 
What healthcare reform means for dealers
What healthcare reform means for dealersWhat healthcare reform means for dealers
What healthcare reform means for dealersKPADealerWebinars
 
What's up in Washington: HRA regulatory update
What's up in Washington: HRA regulatory updateWhat's up in Washington: HRA regulatory update
What's up in Washington: HRA regulatory updatePeopleKeep
 
Concepts of taxation
Concepts of taxation Concepts of taxation
Concepts of taxation sarahobaidee
 
Health Care Reform - Compliance Challenges & Opportunities
Health Care Reform - Compliance Challenges & Opportunities Health Care Reform - Compliance Challenges & Opportunities
Health Care Reform - Compliance Challenges & Opportunities Findley Davies, Inc.
 
Understanding Health Care Reform: A Dose of Accounting Medecine
Understanding Health Care Reform: A Dose of Accounting MedecineUnderstanding Health Care Reform: A Dose of Accounting Medecine
Understanding Health Care Reform: A Dose of Accounting MedecineJames Moore & Co
 
Expo 2013 John Betson: Healthcare Reform
Expo 2013 John Betson: Healthcare ReformExpo 2013 John Betson: Healthcare Reform
Expo 2013 John Betson: Healthcare Reformlhagan
 
Payroll Webinar: The Essentials for Third Party Sick Pay in 2020
Payroll Webinar: The Essentials for Third Party Sick Pay in 2020Payroll Webinar: The Essentials for Third Party Sick Pay in 2020
Payroll Webinar: The Essentials for Third Party Sick Pay in 2020Ascentis
 
Affordable Health Care Act Presentation to NAPA Car Care Owners
Affordable Health Care Act Presentation to NAPA Car Care OwnersAffordable Health Care Act Presentation to NAPA Car Care Owners
Affordable Health Care Act Presentation to NAPA Car Care OwnersThe Virtual HR Director, LLC
 
Work-Related Forms & Laws
Work-Related Forms & LawsWork-Related Forms & Laws
Work-Related Forms & LawsDebbie Block
 
Tax Reform: The impact on Your Business
Tax Reform: The impact on Your BusinessTax Reform: The impact on Your Business
Tax Reform: The impact on Your BusinessNancy-jo Manney
 
Comparing pay slips of 2 industries , HRM
Comparing pay slips of  2 industries , HRM Comparing pay slips of  2 industries , HRM
Comparing pay slips of 2 industries , HRM Akhilesh Krishnan
 

Was ist angesagt? (20)

Healthcarereform
HealthcarereformHealthcarereform
Healthcarereform
 
Tax Implications of the Affordable Care Act
Tax Implications of the Affordable Care ActTax Implications of the Affordable Care Act
Tax Implications of the Affordable Care Act
 
Mc neil.saturday
Mc neil.saturdayMc neil.saturday
Mc neil.saturday
 
The ICHRA vs. the QSEHRA: Which is right for your business?
The ICHRA vs. the QSEHRA: Which is right for your business?The ICHRA vs. the QSEHRA: Which is right for your business?
The ICHRA vs. the QSEHRA: Which is right for your business?
 
Affordable Care Act- Healthcare Act for Large Businesses
Affordable Care Act- Healthcare Act for Large BusinessesAffordable Care Act- Healthcare Act for Large Businesses
Affordable Care Act- Healthcare Act for Large Businesses
 
Affordable Care Act Implementation
Affordable Care Act ImplementationAffordable Care Act Implementation
Affordable Care Act Implementation
 
Navigating health reform webinar
Navigating health reform webinarNavigating health reform webinar
Navigating health reform webinar
 
Business Owner Eligibility Under a QSEHRA
Business Owner Eligibility Under a QSEHRABusiness Owner Eligibility Under a QSEHRA
Business Owner Eligibility Under a QSEHRA
 
What healthcare reform means for dealers
What healthcare reform means for dealersWhat healthcare reform means for dealers
What healthcare reform means for dealers
 
What's up in Washington: HRA regulatory update
What's up in Washington: HRA regulatory updateWhat's up in Washington: HRA regulatory update
What's up in Washington: HRA regulatory update
 
Concepts of taxation
Concepts of taxation Concepts of taxation
Concepts of taxation
 
Health Care Reform - Compliance Challenges & Opportunities
Health Care Reform - Compliance Challenges & Opportunities Health Care Reform - Compliance Challenges & Opportunities
Health Care Reform - Compliance Challenges & Opportunities
 
Understanding Health Care Reform: A Dose of Accounting Medecine
Understanding Health Care Reform: A Dose of Accounting MedecineUnderstanding Health Care Reform: A Dose of Accounting Medecine
Understanding Health Care Reform: A Dose of Accounting Medecine
 
Expo 2013 John Betson: Healthcare Reform
Expo 2013 John Betson: Healthcare ReformExpo 2013 John Betson: Healthcare Reform
Expo 2013 John Betson: Healthcare Reform
 
Payroll Webinar: The Essentials for Third Party Sick Pay in 2020
Payroll Webinar: The Essentials for Third Party Sick Pay in 2020Payroll Webinar: The Essentials for Third Party Sick Pay in 2020
Payroll Webinar: The Essentials for Third Party Sick Pay in 2020
 
Affordable Health Care Act Presentation to NAPA Car Care Owners
Affordable Health Care Act Presentation to NAPA Car Care OwnersAffordable Health Care Act Presentation to NAPA Car Care Owners
Affordable Health Care Act Presentation to NAPA Car Care Owners
 
Ducen - Taxation15-16
Ducen - Taxation15-16Ducen - Taxation15-16
Ducen - Taxation15-16
 
Work-Related Forms & Laws
Work-Related Forms & LawsWork-Related Forms & Laws
Work-Related Forms & Laws
 
Tax Reform: The impact on Your Business
Tax Reform: The impact on Your BusinessTax Reform: The impact on Your Business
Tax Reform: The impact on Your Business
 
Comparing pay slips of 2 industries , HRM
Comparing pay slips of  2 industries , HRM Comparing pay slips of  2 industries , HRM
Comparing pay slips of 2 industries , HRM
 

Ähnlich wie Small Business Tax Considerations Under the Health Reform and HIRE Acts

Healthcare Reform Timeline
Healthcare Reform TimelineHealthcare Reform Timeline
Healthcare Reform TimelineNFIB
 
Overview of Tax Provisions of Health Care Act and HIRE Act
Overview of Tax Provisions of Health Care Act and HIRE ActOverview of Tax Provisions of Health Care Act and HIRE Act
Overview of Tax Provisions of Health Care Act and HIRE ActLil Serviss
 
Healthcare Act Presentation
Healthcare Act PresentationHealthcare Act Presentation
Healthcare Act Presentationskfa1982
 
Economic alliance health care reform update march 5-2013
Economic alliance   health care reform update march 5-2013Economic alliance   health care reform update march 5-2013
Economic alliance health care reform update march 5-2013Michelle Hundley
 
Pandemic relief 2021
Pandemic relief 2021Pandemic relief 2021
Pandemic relief 2021FinnKevin
 
US Chamber Small Business ELA Loan Guide
US Chamber Small Business ELA Loan GuideUS Chamber Small Business ELA Loan Guide
US Chamber Small Business ELA Loan GuidePaula Carr
 
Health Care Reform Tax Update
Health Care Reform Tax UpdateHealth Care Reform Tax Update
Health Care Reform Tax UpdateDecosimoCPAs
 
COVID-19 - How Staffing Companies Can Navigate the Crisis
COVID-19 - How Staffing Companies Can Navigate the CrisisCOVID-19 - How Staffing Companies Can Navigate the Crisis
COVID-19 - How Staffing Companies Can Navigate the CrisisCitrin Cooperman
 
Navigating Health Care Reform: Guidance for Small Businesses & Individuals
Navigating Health Care Reform: Guidance for Small Businesses & IndividualsNavigating Health Care Reform: Guidance for Small Businesses & Individuals
Navigating Health Care Reform: Guidance for Small Businesses & IndividualsFraser Trebilcock Lawyers
 
Incorporation for Physicians in British Columbia Canada
Incorporation for Physicians in British Columbia CanadaIncorporation for Physicians in British Columbia Canada
Incorporation for Physicians in British Columbia CanadaJohn Moore
 
FY2021 Super Planning
FY2021 Super PlanningFY2021 Super Planning
FY2021 Super PlanningSimonAllsop3
 
HR Bonus, HR Courses In pune, HR Training
HR Bonus, HR Courses In pune, HR TrainingHR Bonus, HR Courses In pune, HR Training
HR Bonus, HR Courses In pune, HR Trainingvishakha1229
 
SBAM Supreme Court Webstream
SBAM Supreme Court WebstreamSBAM Supreme Court Webstream
SBAM Supreme Court WebstreamMatthew Penniman
 
2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...
2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...
2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...CMP
 
Employee cost savings
Employee cost savingsEmployee cost savings
Employee cost savingsted215
 
PPACA Presentation.pdf
PPACA Presentation.pdfPPACA Presentation.pdf
PPACA Presentation.pdfchristine0824
 
Year-End Tax and Financial Planning by myStockOptions.com
Year-End Tax and Financial Planning by myStockOptions.comYear-End Tax and Financial Planning by myStockOptions.com
Year-End Tax and Financial Planning by myStockOptions.comBruce Brumberg
 

Ähnlich wie Small Business Tax Considerations Under the Health Reform and HIRE Acts (20)

Healthcare Reform Timeline
Healthcare Reform TimelineHealthcare Reform Timeline
Healthcare Reform Timeline
 
Overview of Tax Provisions of Health Care Act and HIRE Act
Overview of Tax Provisions of Health Care Act and HIRE ActOverview of Tax Provisions of Health Care Act and HIRE Act
Overview of Tax Provisions of Health Care Act and HIRE Act
 
Healthcare Act Presentation
Healthcare Act PresentationHealthcare Act Presentation
Healthcare Act Presentation
 
Economic alliance health care reform update march 5-2013
Economic alliance   health care reform update march 5-2013Economic alliance   health care reform update march 5-2013
Economic alliance health care reform update march 5-2013
 
Healthcare reform seminar 1042012
Healthcare reform seminar 1042012Healthcare reform seminar 1042012
Healthcare reform seminar 1042012
 
Pandemic relief 2021
Pandemic relief 2021Pandemic relief 2021
Pandemic relief 2021
 
US Chamber Small Business ELA Loan Guide
US Chamber Small Business ELA Loan GuideUS Chamber Small Business ELA Loan Guide
US Chamber Small Business ELA Loan Guide
 
Health Care Updates
Health Care UpdatesHealth Care Updates
Health Care Updates
 
Health Care Reform Tax Update
Health Care Reform Tax UpdateHealth Care Reform Tax Update
Health Care Reform Tax Update
 
COVID-19 - How Staffing Companies Can Navigate the Crisis
COVID-19 - How Staffing Companies Can Navigate the CrisisCOVID-19 - How Staffing Companies Can Navigate the Crisis
COVID-19 - How Staffing Companies Can Navigate the Crisis
 
Navigating Health Care Reform: Guidance for Small Businesses & Individuals
Navigating Health Care Reform: Guidance for Small Businesses & IndividualsNavigating Health Care Reform: Guidance for Small Businesses & Individuals
Navigating Health Care Reform: Guidance for Small Businesses & Individuals
 
Refunds slide share for uploading
Refunds slide share for uploadingRefunds slide share for uploading
Refunds slide share for uploading
 
Incorporation for Physicians in British Columbia Canada
Incorporation for Physicians in British Columbia CanadaIncorporation for Physicians in British Columbia Canada
Incorporation for Physicians in British Columbia Canada
 
FY2021 Super Planning
FY2021 Super PlanningFY2021 Super Planning
FY2021 Super Planning
 
HR Bonus, HR Courses In pune, HR Training
HR Bonus, HR Courses In pune, HR TrainingHR Bonus, HR Courses In pune, HR Training
HR Bonus, HR Courses In pune, HR Training
 
SBAM Supreme Court Webstream
SBAM Supreme Court WebstreamSBAM Supreme Court Webstream
SBAM Supreme Court Webstream
 
2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...
2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...
2020 Emergency Relief For Employers Called “Paycheck Protection Plan” Created...
 
Employee cost savings
Employee cost savingsEmployee cost savings
Employee cost savings
 
PPACA Presentation.pdf
PPACA Presentation.pdfPPACA Presentation.pdf
PPACA Presentation.pdf
 
Year-End Tax and Financial Planning by myStockOptions.com
Year-End Tax and Financial Planning by myStockOptions.comYear-End Tax and Financial Planning by myStockOptions.com
Year-End Tax and Financial Planning by myStockOptions.com
 

Mehr von Stambaugh Ness, PC

International Tax Tips And Traps
International Tax Tips And TrapsInternational Tax Tips And Traps
International Tax Tips And TrapsStambaugh Ness, PC
 
Tax Benefits For Engineers And Architects Msh
Tax Benefits For Engineers And Architects MshTax Benefits For Engineers And Architects Msh
Tax Benefits For Engineers And Architects MshStambaugh Ness, PC
 
Brighten Your Future, with Tax Tips and Retirement Planning
Brighten Your Future, with Tax Tips and Retirement PlanningBrighten Your Future, with Tax Tips and Retirement Planning
Brighten Your Future, with Tax Tips and Retirement PlanningStambaugh Ness, PC
 
Tax Planning Tips Businesses 2009
Tax Planning Tips Businesses   2009Tax Planning Tips Businesses   2009
Tax Planning Tips Businesses 2009Stambaugh Ness, PC
 
Tax Planning Tips Individuals 2009
Tax Planning Tips Individuals   2009Tax Planning Tips Individuals   2009
Tax Planning Tips Individuals 2009Stambaugh Ness, PC
 
Stambaugh Ness Payroll Manual 2009 2010
Stambaugh Ness Payroll Manual 2009 2010Stambaugh Ness Payroll Manual 2009 2010
Stambaugh Ness Payroll Manual 2009 2010Stambaugh Ness, PC
 
Year End Tax Planning Tips Individuals 2009
Year End Tax Planning Tips Individuals 2009Year End Tax Planning Tips Individuals 2009
Year End Tax Planning Tips Individuals 2009Stambaugh Ness, PC
 

Mehr von Stambaugh Ness, PC (9)

International Tax Tips And Traps
International Tax Tips And TrapsInternational Tax Tips And Traps
International Tax Tips And Traps
 
Tax Benefits For Engineers And Architects Msh
Tax Benefits For Engineers And Architects MshTax Benefits For Engineers And Architects Msh
Tax Benefits For Engineers And Architects Msh
 
Brighten Your Future, with Tax Tips and Retirement Planning
Brighten Your Future, with Tax Tips and Retirement PlanningBrighten Your Future, with Tax Tips and Retirement Planning
Brighten Your Future, with Tax Tips and Retirement Planning
 
2009 AASHTO Audit Guide
2009 AASHTO Audit Guide2009 AASHTO Audit Guide
2009 AASHTO Audit Guide
 
Tax Planning Tips Businesses 2009
Tax Planning Tips Businesses   2009Tax Planning Tips Businesses   2009
Tax Planning Tips Businesses 2009
 
Tax Planning Tips Individuals 2009
Tax Planning Tips Individuals   2009Tax Planning Tips Individuals   2009
Tax Planning Tips Individuals 2009
 
Stambaugh Ness Payroll Manual 2009 2010
Stambaugh Ness Payroll Manual 2009 2010Stambaugh Ness Payroll Manual 2009 2010
Stambaugh Ness Payroll Manual 2009 2010
 
Cost Segregation
Cost SegregationCost Segregation
Cost Segregation
 
Year End Tax Planning Tips Individuals 2009
Year End Tax Planning Tips Individuals 2009Year End Tax Planning Tips Individuals 2009
Year End Tax Planning Tips Individuals 2009
 

Kürzlich hochgeladen

Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home DeliveryPooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home DeliveryPooja Nehwal
 
Quarter 4- Module 3 Principles of Marketing
Quarter 4- Module 3 Principles of MarketingQuarter 4- Module 3 Principles of Marketing
Quarter 4- Module 3 Principles of MarketingMaristelaRamos12
 
00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptx00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptxFinTech Belgium
 
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptxOAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptxhiddenlevers
 
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptxFinTech Belgium
 
Instant Issue Debit Cards - School Designs
Instant Issue Debit Cards - School DesignsInstant Issue Debit Cards - School Designs
Instant Issue Debit Cards - School Designsegoetzinger
 
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...ranjana rawat
 
High Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur Escorts
High Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur EscortsHigh Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur Escorts
High Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur Escortsranjana rawat
 
The Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdfThe Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdfGale Pooley
 
Instant Issue Debit Cards - High School Spirit
Instant Issue Debit Cards - High School SpiritInstant Issue Debit Cards - High School Spirit
Instant Issue Debit Cards - High School Spiritegoetzinger
 
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdfFinTech Belgium
 
Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...
Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...
Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...Pooja Nehwal
 
Call Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur Escorts
Call Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur EscortsCall Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur Escorts
Call Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur Escortsranjana rawat
 
VIP Kolkata Call Girl Jodhpur Park 👉 8250192130 Available With Room
VIP Kolkata Call Girl Jodhpur Park 👉 8250192130  Available With RoomVIP Kolkata Call Girl Jodhpur Park 👉 8250192130  Available With Room
VIP Kolkata Call Girl Jodhpur Park 👉 8250192130 Available With Roomdivyansh0kumar0
 
Dividend Policy and Dividend Decision Theories.pptx
Dividend Policy and Dividend Decision Theories.pptxDividend Policy and Dividend Decision Theories.pptx
Dividend Policy and Dividend Decision Theories.pptxanshikagoel52
 
Malad Call Girl in Services 9892124323 | ₹,4500 With Room Free Delivery
Malad Call Girl in Services  9892124323 | ₹,4500 With Room Free DeliveryMalad Call Girl in Services  9892124323 | ₹,4500 With Room Free Delivery
Malad Call Girl in Services 9892124323 | ₹,4500 With Room Free DeliveryPooja Nehwal
 
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...ssifa0344
 
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130Suhani Kapoor
 

Kürzlich hochgeladen (20)

Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home DeliveryPooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
Pooja 9892124323 : Call Girl in Juhu Escorts Service Free Home Delivery
 
Quarter 4- Module 3 Principles of Marketing
Quarter 4- Module 3 Principles of MarketingQuarter 4- Module 3 Principles of Marketing
Quarter 4- Module 3 Principles of Marketing
 
Veritas Interim Report 1 January–31 March 2024
Veritas Interim Report 1 January–31 March 2024Veritas Interim Report 1 January–31 March 2024
Veritas Interim Report 1 January–31 March 2024
 
00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptx00_Main ppt_MeetupDORA&CyberSecurity.pptx
00_Main ppt_MeetupDORA&CyberSecurity.pptx
 
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptxOAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
OAT_RI_Ep19 WeighingTheRisks_Apr24_TheYellowMetal.pptx
 
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
02_Fabio Colombo_Accenture_MeetupDora&Cybersecurity.pptx
 
Instant Issue Debit Cards - School Designs
Instant Issue Debit Cards - School DesignsInstant Issue Debit Cards - School Designs
Instant Issue Debit Cards - School Designs
 
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
(DIYA) Bhumkar Chowk Call Girls Just Call 7001035870 [ Cash on Delivery ] Pun...
 
High Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur Escorts
High Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur EscortsHigh Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur Escorts
High Class Call Girls Nagpur Grishma Call 7001035870 Meet With Nagpur Escorts
 
The Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdfThe Economic History of the U.S. Lecture 20.pdf
The Economic History of the U.S. Lecture 20.pdf
 
Instant Issue Debit Cards - High School Spirit
Instant Issue Debit Cards - High School SpiritInstant Issue Debit Cards - High School Spirit
Instant Issue Debit Cards - High School Spirit
 
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
06_Joeri Van Speybroek_Dell_MeetupDora&Cybersecurity.pdf
 
Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...
Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...
Dharavi Russian callg Girls, { 09892124323 } || Call Girl In Mumbai ...
 
Commercial Bank Economic Capsule - April 2024
Commercial Bank Economic Capsule - April 2024Commercial Bank Economic Capsule - April 2024
Commercial Bank Economic Capsule - April 2024
 
Call Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur Escorts
Call Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur EscortsCall Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur Escorts
Call Girls Service Nagpur Maya Call 7001035870 Meet With Nagpur Escorts
 
VIP Kolkata Call Girl Jodhpur Park 👉 8250192130 Available With Room
VIP Kolkata Call Girl Jodhpur Park 👉 8250192130  Available With RoomVIP Kolkata Call Girl Jodhpur Park 👉 8250192130  Available With Room
VIP Kolkata Call Girl Jodhpur Park 👉 8250192130 Available With Room
 
Dividend Policy and Dividend Decision Theories.pptx
Dividend Policy and Dividend Decision Theories.pptxDividend Policy and Dividend Decision Theories.pptx
Dividend Policy and Dividend Decision Theories.pptx
 
Malad Call Girl in Services 9892124323 | ₹,4500 With Room Free Delivery
Malad Call Girl in Services  9892124323 | ₹,4500 With Room Free DeliveryMalad Call Girl in Services  9892124323 | ₹,4500 With Room Free Delivery
Malad Call Girl in Services 9892124323 | ₹,4500 With Room Free Delivery
 
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
Solution Manual for Principles of Corporate Finance 14th Edition by Richard B...
 
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
VIP Call Girls Service Dilsukhnagar Hyderabad Call +91-8250192130
 

Small Business Tax Considerations Under the Health Reform and HIRE Acts

  • 1. Small Business Tax Considerations Under the Health Reform and HIRE Acts June 9, 2010 Presented by: Thomas J. Moul, CPA The analysis provided is not intended as or written for use by any taxpayer to avoid penalties. The analysis is not intended as legal advice. Taxpayers should seek advice based on their own particular circumstances from an independent tax advisor.
  • 2.
  • 3.
  • 4.
  • 5.
  • 6.
  • 7.
  • 8.
  • 9.
  • 10.
  • 11.
  • 12.
  • 13.
  • 14.
  • 15.
  • 16.
  • 17. Examples of Credits . . Premiums $50,000 $50,000 $50,000 $50,000 FTEs 5 13 5 13 Average Wages $24,000 $24,000 $33,000 $33,000 Applicable % 35% 35% 35% 35% Initial Credit $17,500 $17,500 $17,500 $17,500 FTE Reduction 0% 20% 0% 20% Wage Reduction 0% 0% 32% 32% Credit Reduction $0 $3,500 $5,600 $9,100 Credit $17,500 $14,000 $11,900 $8,400
  • 18.
  • 19.
  • 20.
  • 21.
  • 22.
  • 23.
  • 24.
  • 25.
  • 26.
  • 27.
  • 28.
  • 29.
  • 30.
  • 31.
  • 32.
  • 33.
  • 34.