Organization: Moss Adams. For tax years beginning in 2005, the Domestic Production Activity Deduction (DPAD) is available to contractors who perform qualifying construction services related to residential and commercial buildings as well as inherently permanent land improvements. Engineering and architectural services can be eligible as well.
They are located on military bases and posts around the world. Military hospitals and clinics are also referred to as Direct CareDirect care refers to military hospitals and clinics, also known as âmilitary treatment facilitiesâ and âMTFs.âdirect care, military treatment facilities or MTFs. 1  Find a military hospital or clinic. 2  Types of military hospitals and clinics.
A. POLICY â COVERAGE UNDER TRICARE. TRICARE (formerly known as CHAMPUS) is the Department of Defense's health care program for retired members of the uniformed services, as well as the spouses and children of active duty, retired and deceased service members. TRICARE is considered a group health plan for SEP and premium surcharge rollback purposes. However, these provisions apply only to beneficiaries whose coverage under TRICARE is based on active duty military status.