Read Tax Law news, alerts, and legal commentary from leading lawyers and law firms:
Hot Topics for Waste-to-Energy Investors and Developers
Monitor Thy Drink: Alcohol Import Regulations Under the TTB (Alcohol and Tobacco Tax and Trade Bureau)
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
Will The Debt Ceiling Standoff End Up In Court?
What Individuals and Businesses Need to Know About the American Taxpayer Relief Act
Corporate Law Report - Office Party Holiday Risks, Human Trafficking, the Fiscal Cliff, More
Micah Green on U.S. Fiscal Policy
Corporate Law Report: Obamacare Deadlines, $13M for Exotic Dancer Misclassification, 2013 Medicare Taxes, More...
Tax Questions to Ask Yourself with the End of 2012 and the Fiscal Cliff Approaching
How Do We Pay For Lower Corp Tax Rates?
Polsinelli Shughart Election Analysis and Legal Insight
Why choose Bennett Jones for your Canadian Cross-Border Income Trust (CBIT)?
What are the tax benefits of a Canadian Cross-Border Income Trust (CBIT)?
Why choose Canada for a Cross-Border Income Trust (CBIT)?
What is a Canadian Cross-Border Income Trust (CBIT)?
Bill on Bankruptcy: Solyndra, Lehman, MF Global, ATP Oil, LSP Energy, Want Ads
Should you Opt-Out of the Voluntary Disclosure Program?
Weekly Brief: CFPB, Legal Fees & Hashtag Hijackers
Cost of Voluntry Asset Disclosure Program
A host of regulatory and finance reforms have ushered in significant changes for health care entities, and likewise, for the boards that guide them. How can general counsel broach these changes with their boards and steer...more
In This Issue: - DIGGING DEEPER: A Guide to Health Care Regulatory Due Diligence in Private Equity Deals 1 - Policy Spotlight: Affordable Care Act 6 - Case Spotlight: Best Practices in Down-Round Financings &...more
On April 5, 2013, the Internal Revenue Service published proposed regulations (Proposed Regulations) in the Federal Register that provide guidance to charitable hospital organizations on the community health needs assessment...more
On April 5, the Treasury Department released proposed regulations that provide guidance on the community health needs assessment (“CHNA”) and other requirements for tax-exempt hospitals under section 501(r) of the Internal...more
2012 was a busy year for the IRS with respect to tax-exempt organizations and 2013 promises more of the same. While the effects of the budget sequester on the IRS regulation writers and auditors is uncertain, we anticipate...more
Beginning in 2014, large employers will be subject to a potential tax penalty under the “shared responsibility” provisions of the Affordable Care Act’ (“ACA” or “Obamacare”). This is commonly known as the “play or pay”...more
In This Edition: - Year-end Deadline for Correcting Section 409A Deferred Compensation Arrangements That Condition Payment on an Employee Release or Covenant: By December 31, 2012, all deferred compensation...more
How will the 2012 election results impact business and industry? Polsinelli Shughart's National Public Policy Group recently shared analysis on the election and its impact on business, tax, and the health care and energy...more
With the election behind us, it is clear that the Patient Protection and Affordable Care Act (“Obamacare”) is here to stay. That means that businesses of all sizes should start planning now for Obamacare’s new employer...more
An IRS official confirmed, while speaking at an American Health Lawyers Association conference on October 16th, that the IRS has identified 3,377 tax-exempt hospitals that are being reviewed for compliance with the tax...more
On June 26, 2012, the IRS published proposed regulations that provide guidance on additional requirements for charitable hospital organizations for financial assistance and emergency medical care policies, charges for certain...more
The United States Supreme Court upheld the constitutionality of the Health Care and Education Reconciliation Act of 2010 (commonly referred to as ObamaCare) in a decision released June 28, 2012. A copy of the decision...more
Sole proprietors, partners (including LLC members) and two percent shareholders in an S corporation are not treated as “employees” for purposes of certain benefits. Among those benefits is employer provided health insurance...more
As previously reported, the Treasury Department released proposed regulations on June 22, 2012 interpreting and implementing specific requirements for hospitals to maintain their Section 501(c)(3) tax-exempt status under...more
On June 26, 2012, the Internal Revenue Service (IRS) published in the Federal Register proposed regulations and a detailed preamble regarding the Internal Revenue Code (IRC) Section 501(r) requirements for charitable hospital...more
The Patient Protection and Affordable Care Act of 2010, as amended ("ACA") added new section 501(r) to the Internal Revenue Code ("Code") which imposes additional requirements on hospital organizations in order to be exempt...more
There have been several noteworthy property tax rulings that have been issued in March and April involving medical instruments, the valuation of commercial property, Tennessee’s charitable exemption, and the payment of...more
Since 2010, when the Illinois Supreme Court upheld the revocation of a property tax exemption for a hospital on the grounds that an insufficient amount of charitable medical care was being provided, we have been monitoring...more
In this issue: - DOL Issues Final Service Provider Disclosures Regulation - Boards of Directors Emerge Victorious in Recent Executive Pay Lawsuits - IRS Issues Guidance on Reporting Employer-Sponsored...more
The IRS has released the final Form 990 for 2011, the return filed by tax-exempt organizations, which includes some significant changes regarding reporting of investment partnership assets and foreign...more
In This Presentation: What Guidance is Available? What is an ACO? Application; Agreement; Governance; Leadership; Two Shared Savings Models; Shared Savings Payments; Appeals; Assignment of Beneficiaries; Fraud and Abuse;...more
This is the second in our client advisory series on accountable care organizations (“ACOs”), focusing on ACO legal structure and governance. On Oct. 20, 2011, CMS released the Final ACO Rules (“Final Rules”) implementing the...more
On October 20, 2011, the Centers for Medicare and Medicaid Services (CMS) released an advance copy of the final rule for accountable care organizations (ACOs). Additional governmental guidance was issued to address antitrust...more
As reported by Crain’s Chicago Business last week, the Illinois Department of Revenue denied charitable property tax exemptions to Prentice Women’s Hospital at Northwestern Memorial Hospital in Chicago, Edward Hospital in...more
Agenda - Welcome – Julie Kass - Application and Agreement with CMS – Sarah Swank - Eligibility, Governance and Leadership – Sarah Swank and Bob Clark - Antitrust – Bill Berlin - Fraud and Abuse – Julie Kass -...more
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