Bradley Arant Boult Cummings LLP

The Alabama Supreme Court recently addressed whether a lender must own a mortgage when it initiates foreclosure proceedings and, if not, whether that would invalidate the ownership rights in the property that the lender obtained…more

Our final Alabama SALT Alert of 2013 summarizes the major legislative, judicial, and administrative developments affecting Alabama taxpayers with respect to income, transactional, and property taxes so far this year. The 2013…more

The Centers for Medicare & Medicaid Services (CMS) has extended the deadline for physician-owned hospitals seeking to avail themselves of the “whole hospital” exception or “rural provider” exception to the Stark Law to report…more

A combination of recent enforcement efforts by the Equal Employment Opportunity Commission (EEOC) and state-level legislators has employers scratching their heads about what they can and cannot consider when making hiring…more

In this Report: - I. November 2013 — Tennessee Certificate of Need Meeting - A. Emergency Certificate of Need Review - B. General Counsel’s Report - C. Agency Review of Administrative Law Judge’s…more

We recently notified you of the FDIC’s Financial Institution Letter 47-2013 , which urges directors and officers of financial institutions to examine their institutions’ directors and officers (D&O) insurance coverage to ensure…more

The U.S. Department of Treasury and the Internal Revenue Service have issued final regulations providing guidance on permitted midyear reductions or suspensions of safe harbor nonelective and safe harbor matching contributions…more

Physician-owned hospitals that seek to avail themselves of the “whole hospital” exception or “rural provider” exception to the federal physician self-referral law, commonly known as the Stark Law, should carefully review their…more

Lost among much of the other news of recent weeks, the Office of Federal Contract Compliance Programs (OFCCP) has taken steps that will likely complicate the management of organizations that choose to do business with the…more

In this Issue: - I. October 2013 – Mississippi Certificate of Need Meeting - II. Certificate of Need Program Report – Filings/Reports Since September 2013 CON Meeting - A. Letters of Intent to Change…more

The U.S. Treasury Department and the Internal Revenue Service (IRS) have announced updated guidance permitting carryover of up to $500 of unused health flexible spending account (FSA) balances at the end of a plan year…more

The Alabama Department of Revenue has just finalized its new local nexus regulation, Ala. Admin. Code Rule 810-6-5-.04.02, that will apply to transactions occurring on or after January 1, 2014, following its rule-making…more

If you are like thousands of small American businesses, you might have received a dubious “cease and desist” letter during recent months from an LLC with an odd name. The LLC’s name has six letters, the first and fourth of which…more

In this Issue: - I. October 2013—Tennessee Certificate of Need Meeting - A. Certificate of Need Review - B. General Counsel’s Report - II. Certificate of Need Program Report—Filings Since September…more

On October 10, the FDIC issued Financial Institution Letter 47-2013, urging directors and officers (D&O) of financial institutions to examine their institutions’ D&O insurance coverage to ensure adequate protection for…more