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Note from the Committee Chair
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April 12, 2010
Saba Ashraf
saba.ashraf@troutmansanders.com
Troutman Sanders LLP
Atlanta, Georgia
Dear Members of the Tax Committee of the Business Law Section,
The recently enacted health care legislation contains a number of tax provisions
that may affect business transactions. In furtherance of the Tax Committee's goal
of keeping its members informed of significant tax developments, attached please find
an article that describes the key business and individual tax provisions contained in
the legislation.
Sincerely,
Saba Ashraf
Chair, Tax Committee of the Business Law Section
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Featured Articles
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Summary of the Key Business and Individual Tax Provisions Included in Health Care Reform Legislation Recently Enacted
Saba Ashraf and Wes Sheumaker, Troutman Sanders LLP
On March 23, 2010, President Obama signed into law H.R. 3590, the Patient Protection and
Affordable Care Act (the "Health Care Act"), which effects a comprehensive overhaul
of the health care system in the United States. H.R. 4872, the Health Care and Education
Reconciliation Act of 2010 (the "Reconciliation Act" and together with the Health
Care Act the "Act"), which was signed into law by President Obama on March 29, 2010,
amends certain provisions of the Health Care Act and includes new laws that were not part of
the earlier legislation. The discussion below is a summary of certain of the key business and
individual tax provisions included in the Act.
More...
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Committee Leaders
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