Health care is now a whole lot more complex

The Patient Protection and Affordable Care Act of 2010 and the Health Care and Education Reconciliation Act of 2010 that became law at the end of March include more than $400 billion in revenue raisers and new taxes on employers and individuals. This column focuses on the significant reporting and tax impact these new laws have on businesses, large and small, and on employees, although with the drafting of voluminous regulations yet to be done, more effects may be to come. More

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