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Health Care Alert: ACA Health Insurance Subsidies Called into Question by DC Circuit

Yesterday, a divided three judge panel of the United States Court of Appeals for the DC Circuit struck down the IRS regulation allowing federal premium subsidies for individuals buying health insurance at...more

A Tale of Two Circuits: D.C. Circuit, Fourth Circuit Split on ACA Subsidies

It was the best of times for ACA subsidies, it was the worst of times for ACA subsidies. On Tuesday, the Court of Appeals for the D.C. Circuit (“D.C. Circuit”) and the Court of Appeals for the Fourth Circuit (“Fourth...more

Health Law Blog: Court Strikes Down Tax Credit Provision for Low Income Americans Participating Through Federal and Federal/State...

Yesterday, the United States Court of Appeals for the District of Columbia ruled the IRS’ interpretation of a key ACA provision is invalid. Specifically, the court found that the IRS did not have the authority to interpret...more

Real Property, Financial Services & Title Insurance Case Law Update

Neutral Evaluation/Sinkhole Litigation: trial court erred in sustaining objection to insurer’s notice of stay to invoke neutral evaluation process in lawsuit for breach of contract and damages for sinkhole losses to property...more

The Construction Advantage – Issue 5

In our fifth issue of The Construction Advantage, we discuss some potential federal tax legislation, the time of accrual for a statute of limitation on an indemnity obligation, and a payment bond case recently decided by a...more

No U.S. Excise Taxes On Foreign Retrocessions

Foreign retrocession insurance transactions are beyond the reach of IRS excise taxes based on the plain language of 26 U.S.C. § 4371(3), which aims to tax insurance transactions involving policies issued by foreign insurers...more

District court finds that insurance premium excise tax does not apply to retrocession transactions

On February 5, 2014, the US District Court for the District of Columbia held that the federal excise tax ("the FET") on insurance and reinsurance premiums does not apply to retrocession insurance transactions. Under a plain...more

Victory for the Taxpayer in Validus: District Court Holds that Federal Excise Tax Does Not Apply to Retrocessions

On February 5, the U.S. District Court for the District of Columbia issued its opinion in Validus Reinsurance, Ltd. v. United States, which is the first case to involve a challenge to the IRS’s position on the “cascading”...more

Wealth Management Update - January 2014

January Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The January § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs...more

Challenge to Premium Assistance for Individuals Who Purchase Insurance on Federally Established Exchanges Allowed to Proceed in...

A D.C. district court judge ruled that a case can proceed challenging the IRS rule allowing individuals who purchase insurance on exchanges established by the Federal government (and not by a State) to be eligible for premium...more

Illinois Appellate Court Respects Characterization of Captive Insurance Company

In Wendy’s International, Inc. v. Brian Hamer, decided earlier this week, the Illinois Appellate Court found that Taxpayer had met its burden and proved that its subsidiary insurance company was a bona fide insurance company...more

Second Circuit Disagrees with Claims Court and Denies Deduction for Contingent Dividend Liability

On August 1, 2013, the U.S. Court of Appeals for the Second Circuit held in New York Life Ins. Co. v. U.S., that the taxpayer’s liability for policyholder dividends was contingent, and therefore, was not deductible until the...more

United States v. Susquehanna Bank

Memorandum Opinion

Maryland's federal district court rejected the IRS contention that internal IRS regulations wipe out state recording statutes and the "relation back" principle that gives deeds an effective date prior to actual recording. The...more

Ninth Circuit Holds that Dread of Tax Liability Does Not Trigger Duty to Defend

In Conley v. First Nat’l Ins. Co. of Am., 2012 U.S. App. LEXIS 20281 (9th Cir., Sept. 27, 2012), the U.S. Court of Appeals for the Ninth Circuit considered whether a lawsuit alleging “anxiety” qualified as “bodily injury” for...more

Obamacare: Full Steam Ahead for Implementation of Act

By a 5-4 vote and on the strength of an opinion by Chief Justice John Roberts, the United States Supreme Court upheld the individual mandate in President Obama’s signature Patient Protection and Affordable Care Act. Strictly...more

Affordable Care Act

Yesterday was a historic day as the US Supreme Court ruled 5-4 to uphold the Affordable Care Act. As political pundits and news outlets continue to parse through the opinion and dissents, we wanted to share this link to an...more

U.S. Supreme Court Upholds the Provisions of Obama’s Health Care Reform Act

As analysis of the Supreme Court’s decision continues to trickle in, one point is certain: The need for greater access to quality healthcare services continues to grow. ...more

May 2012: Appellate Litigation Update: Supreme Court to Review Patient Protection and Affordable Care Act

Supreme Court to Review Patient Protection and Affordable Care Act: In one of the most important and closely watched cases in recent memory, the Supreme Court this Term will decide the constitutionality of the Patient...more

Supreme Court Oral Argument Raises Specter That Entire Health Reform Law Could Be Overturned

Last week’s big news was the highly unusual three days of oral arguments held by the Supreme Court on various aspects of the Patient Protection and Affordable Care Act (ACA), including whether the individual mandate,...more

PPACA: A Pandora's Box For The Health Care Industry

Originally published in Law 360 on March 23, 2012 Law360, New York (March 23, 2012, 1:12 PM ET) -- By the end of March 2012, the United States Supreme Court will have heard three rounds of oral argument on the...more

Health Headlines - July 18, 2011

In This Issue: - IRS Releases Community Health Needs Assessment Guidance for Tax-Exempt Hospitals - California Department Of Insurance Issues Order to Show Cause Against Blue Shield of California for Denying Autism...more

Health Headlines - January 18, 2011

In This Issue: - D.C. Circuit Vacates and Remands 2007 and 2008 Rules for Calculating Rural Floor Budget Neutrality Adjustment - CT Scan Payments Much Too Low Under Medicare Outpatient PPS - AHA Files Amicus...more

Discoverability of Insureds' Tax Returns in Disability Actions Venued in California: A Three-Step Analysis to Compel Their...

In state court actions, and diversity actions controlled by California law, discovery into the plaintiff’s financial condition is appropriate under both Fed R Civ P 26(b)(1) and CCP § 2017.010, where the plaintiff’s claims...more

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