News & Analysis as of

Exclusions

Projected Estate and Gift Tax Exemptions for 2018 – How Much Can You Transfer?

by McNair Law Firm, P.A. on

The Consumer Price Index was released by the Labor Department in August 2017. Not everyone anxiously awaits the release of these numbers but the experts have now made estimates of how they will impact estate, gift, and...more

Dealing with Disasters – Quality Payment Program Exception Available for MIPS-Participating Clinicians and Groups

by Polsinelli on

The Centers for Medicare & Medicaid Services (CMS) simplified the process for clinicians and other providers to seek the Quality Payment Program (QPP) Hardship exception by releasing an online application on Aug. 2....more

Friday Afternoon Eminent Domain Case Review

by Nossaman LLP on

On Friday afternoon I decided to take a quick look at the advance sheets for any newly decided appellate cases involving eminent domain. My search revealed an unpublished decision that came out yesterday (September 7, 2017)...more

Se Reglamenta la Exclusión de IVA Para la Creación de Contenidos Digitales

by Holland & Knight LLP on

La Ley 1819 de 2016 (Reforma Tributaria), excluyó del impuesto sobre las ventas (IVA), entre otras los siguientes operaciones: (i) La prestación de servicios de educación virtual para el desarrollo de contenidos digitales, de...more

Regulation of the Exclusion of VAT for the Creation of Digital Contents

by Holland & Knight LLP on

Law 1819 of 2016 (Tax Reform) excluded among others, the following operations from value added tax (VAT): (i) the provision in Colombia or abroad, of virtual education services for the development of digital content in...more

Ninth Circuit Holds That Despite ‘Known Damage’ Exclusion Insurer Had Duty Under Oregon Law to Indemnify and Defend Contractor...

by Pepper Hamilton LLP on

Alkemade v. Quanta Indem. Co., 2017 U.S. App. LEXIS 6896 (9th Cir. Apr. 20, 2017) - In 1994, Adrianus and Rachelle Alkemade (the “Alkemades”) bought a house from Meltebeke Built Paradise Homes (“Meltebeke”). The home was...more

Patent Grace Periods and Public Disclosures: Finding a Saving Grace (Period) to Minimize Impact of Pre-Filing Public Disclosures

We have all been there. Despite best efforts to minimize public disclosures from the company, you get an email (likely on a Friday at 5 PM) that a company scientist submitted an abstract to a conference without notifying the...more

OIG Exclusion Regulations Go Into Effect This Month

by King & Spalding on

On January 20, 2017, Assistant to President Trump and Chief of Staff Reince Priebus directed Federal agencies to temporarily postpone the effective date of such regulations for sixty days (March 21, 2017) unless such action...more

HHS Issues Rules Expanding OIG’s Exclusion Authorities

by Tucker Arensberg, P.C. on

On January 12, 2017, the Office of Inspector General (OIG) of the Department of Health and Human Services (HHS) issued final rules implementing permissive exclusion authorities authorized by the Affordable Care Act expanding...more

Blog: OIG Issues Final Rule Re: Exclusion Authority

by Cooley LLP on

The Final Rule related to the Health and Human Services Office of Inspector General’s (OIG) exclusion authority pursuant to the Social Security Act (the Act), as amended by the Affordable Care Act (ACA) and the Medicare...more

HHS OIG Finalizes New Exclusion Rules as Administration Exits

by Hogan Lovells on

With just a week left before a new administration takes office, the U.S. Department of Health and Human Services (HHS) Office of Inspector General (OIG) finalized changes to the regulations authorizing OIG to exclude...more

Delaware Superior Court Limits Fraud Exclusion

by Morris James LLP on

This is an important decision because it limits the use of the typical fraud exclusion in a D&O policy to avoid liability to the insured. The insured David Murdoch was found to have breached his fiduciary duty to Dole Foods...more

Ohio’s Minimum Wage Set to Rise January 1, 2017 and Mandatory Poster

by Dickinson Wright on

18 Other States and the District of Columbia Also Set to Rise - As we near the end of 2016, Ohio employers should note that as of January 1, 2017, Ohio’s minimum wage rate will increase by $.05 cents per hour, from...more

Estate Planning Newsletter - December 2016

by Hinshaw & Culbertson LLP on

Hinshaw’s Estate Planning Newsletter includes reports on opportunities and challenges that may impact your estate plan. This publication is designed to keep our clients and friends aware of certain opportunities and...more

New Year, New Workers’ Comp “Opt Out” Rule For Execs

by Seyfarth Shaw LLP on

Seyfarth Synopsis: New legislation effective 2017 will expand California workers’ compensation coverage by requiring coverage for certain high-level individuals unless they affirmatively opt out and waive coverage, thereby...more

21st Century Cures Act Would Give Small Employers Greater Use of HRAs

by Jackson Lewis P.C. on

Passed swiftly by Congress, the 21st Century Cures Act (H.R. 34) seeks to hasten cures for killer diseases, among other things. President Obama is expected to sign the bill on Tuesday, December 13. One of those other things...more

Court Smacks Down Plaintiff’s “[But Mom…] Everyone Else Is Doing It” Public Policy Argument To Void Illegal Exclusions Provisions

by Seyfarth Shaw LLP on

Seyfarth Synopsis: A Court ruled that under the Affordable Care Act, an ERISA governed plan exclusion cannot unequivocally bar emergency medical care related to injuries sustained in a fireworks explosion. Recently, a...more

Construction Industry Scheme - taxing our landlords and tenants

by Reed Smith on

The Construction Industry Scheme (‘CIS’) requires contractors to withhold tax from payments to subcontractors in relation to certain construction work. It is easy to assume that CIS only applies to mainstream contractors, but...more

Failure to Make Check-Off on Gift Tax Return Bars 5 Year Ratable Treatment for contribution to 529 Accounts

by Charles (Chuck) Rubin on

Contributions made to an education Section 529 plan are taxable gifts. However, such a gift will qualify for exclusion as an annual exclusion gift to the extent of the available exclusion for the donee in the year of the...more

Insights Conversations: How Government Health Care Investigations May Be Shifting

The Department of Justice (DOJ) has long had the advantage when investigating False Claims Act (FCA) cases against health care companies. However, recent changes in the courts, including a unanimous U.S. Supreme Court...more

European Commission Publishes Draft Regulation on Geo-Blocking – Will It Unblock ECommerce Across the EU?

by Morrison & Foerster LLP on

As part of the Commission’s Digital Single Market initiative, the European Commission has published a draft Regulation aimed at preventing traders from discriminating against customers based on nationality or location. The...more

Brexit & Financial Services: The Big Question

by Reed Smith on

The prospect of the UK leaving the EU has raised a host of questions for the financial services industry. This client alert is principally concerned with how firms in the UK may access the EU single market post Brexit without...more

Private Investment Fund Managers and Other Investment Advisers May Be Affected by the U.S. Department of Labor’s New Fiduciary...

by Proskauer Rose LLP on

On April 6, 2016, the U.S. Department of Labor (DOL) issued its highly anticipated final rule addressing when a person is considered to be a fiduciary under the Employee Retirement Income Security Act of 1974 (ERISA) and the...more

EU Agreement on Trade Rules for Conflict Minerals

by White & Case LLP on

The European Union (EU) institutions have reached broad agreement on trade rules for so-called "conflict minerals". While the technical details still need to be established, we summarize the expected new EU rules below....more

It’s Insurance: The Financial Institution Bond

by Murtha Cullina on

Formerly known as a bankers blanket bond, and sometimes referred to as a fidelity bond, the financial institution bond as it is commonly known, is simply an insurance policy. Though the term “insurance policy” does not...more

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