ITB 11-24: HMO taxed as an insurance company despite capitated fees to physician networks

Insurance Tax Bulletin

In Technical Advice Memorandum ("TAM") 201117027, the IRS ruled that a health maintenance organization ("HMO") that contracts with various health care provider networks under capitation agreements is taxable as an insurance company for federal income tax purposes.

Return to Tax research and insights
Insurance Tax Bulletin newsletter archive