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IRS Accepting Applications for Pre-Filing Agreements that Involve Medical Device Excise Tax Issues


On May 16, 2013, the IRS updated its Frequently Asked Questions list related to the medical device excise tax (“MDET”), specifically addressing Pre-Filing Agreements (“PFA”).

On December 7, 2012, the U.S. Treasury Department (“the Treasury”) published Final Regulations and interim guidance under Internal Revenue Code (“IRC”) § 4191 relating to the medical device excise tax that was enacted as part of the Health Care and Education Reconciliation Act of 2010, in conjunction with the Patient Protection and Affordable Care Act (collectively “the Affordable Care Act” or “ACA”). Effective January 1, 2013, IRC § 4191 imposes a 2.3% excise tax on sales of certain medical devices by the manufacturer, producer, or importer of the device.

Download the attached report to review an update of the alert.   

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