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Treasury Proposes Fundamental New Limitations on Related Party Lending Transactions – With Retroactive Effect!

The U.S. Treasury Department has very recently and unexpectedly released significant guidance that promises, if finalized, to fundamentally limit the circumstances under which related corporations (and, in some cases,...more

IRS Rules Could Treat Related Party Debt as Stock

Multinational groups can strip U.S. earnings away from U.S. taxation by having a domestic corporation issue debt and pay earnings out to foreign affiliates as deductible interest. This strategy could be used after an...more

Treasury Targets Related-Party Debt with Proposed Regulations to Treat Debt as Equity

Proposed regulations would establish a sweeping framework to treat debt as equity in an effort to curb the use of “excessive” related-party debt. On April 4, 2016, the US Department of the Treasury (Treasury) and the...more

Taking Stock in Related-Party Debt: Regulations Propose Sweeping Changes

On April 4, the Treasury and the Internal Revenue Service (IRS) released proposed regulations under IRC § 385 (the Proposed Regulations) that are intended to combat perceived concerns associated with indebtedness between...more

Don’t Let Your Weight Get You Down: How to Be Ready for IMO’s New Ocean Container Weight Rule by July 1st

The International Maritime Organization (“IMO”) adopted new amendments to the Safety of Life at Sea (“SOLAS”) convention that will apply to international shipments and go into effect on July 1, 2016. This amendment will...more

Electronic Monitoring Notification and Consent Form Released

The Illinois Department of Public Health has released the Electronic Notification and Consent Form on Friday, January 29, 2016. The Authorized Electronic Monitoring in Long-Term Care Facilities Act (Public Act 099-0430)...more

Texas Notary Seals Must Include State-Issued Identification Number as of January 1, 2016

Pursuant to Texas House Bill 1683, effective as of January 1, 2016, all Texas notary seals must include an identifying number issued by the Texas Secretary of State’s Office. Failure to apply a notary seal in compliance with...more

Japan FSA Publishes Draft Enforcement Orders, Cabinet Ordinances, and Supervisory Guidelines for Article 63 Exemption

New amendments introduce a significant overhaul with respect to the Article 63 Exemption filing process and the ongoing obligations of Article 63 Exemption Operators....more

Texas Department of Banking Issues Supervisory Memorandum to Money Services Business License Holders

On October 29, the Texas Department of Banking (the Department) issued a supervisory memorandum to Money Services Business (MSB) license holders. The purpose of the memorandum “is to provide license holders with industry best...more

Record-breaking FCA settlements underscore importance of Stark Law compliance

In September and October, the Department of Justice (DOJ) announced four record-breaking False Claims Act settlements – ranging from $25 million to $115 million – involving health care systems that allegedly made improper...more

Nonqualfied deferred compensation plan update

In June 2015, the Internal Revenue Service released updated audit guidelines for nonqualified deferred compensation plans. Basically, audit guidelines are used by the IRS to communicate with the agents in the field who are...more

OIG and CMS Issue Rule: Finalizing Fraud and Abuse Waivers for MSSP ACOs

The Centers for Medicare and Medicaid Services (CMS) and the Office of Inspector General (OIG) of the Department of Health and Human Services just issued a final rule setting forth waivers of specified fraud and abuse laws...more

AgriBiz Alert: OSHA Targets Agribusiness Industry with New Citations

In recent months, the Occupational Safety and Health Administration (OSHA) cited several agribusiness employers for alleged violations of its standards, proposing significant penalties against them....more

South Carolina’s 1,000-Year Flood Requires Immediate Recovery Action

South Carolina was recently pummeled by a devastating storm that Governor Haley described as happening “once in a thousand years.” Compounding the resultant flooding, many dam breaks exacerbated the catastrophic losses South...more

Structured Thoughts: News for the financial services community, Volume 6, Issue 6

U.S. Structured Warrant Programs: Introduction - U.S. and non-U.S. banks have offered structured warrants in the U.S. to address the needs of both institutional and high-net worth investors. This article will...more

CDM Regulations 2015: Have you appointed your principal designer yet?

In April 2015, the new Construction (Design and Management) Regulations (the Regulations) came into force and the transition period is about to come to an end. Are you ready?...more

New York Employment Law Roundup: July, August, & September 2015

Today’s New York employment law landscape is increasingly dynamic, with a constant stream of newly issued legislation and judicial opinions. To keep our readers current on the latest events, we share regular summaries of...more

HHS Issues Proposed Rule That Would Revise the Federal Policy for the Protection of Human Subjects

Proposals are Intended to Enhance Protections for Higher Risk Clinical Research and Privacy Safeguards, including Uses of Biospecimens and Identifiable Private Information - On September 8, 2015, the Department of Health...more

Health Update - September 2015

Latest Healthcare False Claims Act Roundup and Top 3 Best Practices to Reduce Exposure - As the legal landscape in healthcare becomes increasingly complex, healthcare companies that receive federal program funds face...more

IFTA Compliance More Important Than Ever

Several Pennsylvania appellate court decisions in recent years have made it more important than ever for IFTA licensees to strictly comply with IFTA documentation requirements. The fact that a company actually pays taxes on...more

Business Interruption Insurance: Why You Need It and How You Can Maximize Your Coverage

In his recent blog post on disaster planning for businesses, Foley associate Nicholas E. Williams noted: “Business interruption insurance, which covers the loss of income suffered by a business after a disaster, plays an...more

EPA’s New Draft Hazardous Waste Rules Promote Flexibility, but Devil is in the Details

On August 31, 2015, EPA released two proposed hazardous waste rules under the Resource Conservation and Recovery Act (RCRA) that will be soon be available for public comment after they are published in the Federal Register....more

"IRS Implements Final Changes to Advance Pricing Agreement Process"

On August 12, 2015, the IRS issued Rev. Proc. 2015-41, which sets out the procedures for pursuing advance pricing agreements (APAs). The new revenue procedure replaces Rev. Proc. 2006-9 and finalizes revenue procedures...more

Immigration Laws Impacting the Workplace

The H-1B visa program has been one of the most successful programs in U.S. immigration history, allowing for U.S. entities to hire and place highly skilled workers, holding at least a bachelors’ degree or the equivalent, into...more

Attention Exporters: C-TPAT Web Portal Updated Adding Exporter Application

The Customs-Trade Partnership Against Terrorism (C-TPAT) certification program is a voluntary government program through which importers and exporters can agree to implement and maintain a set of predetermined supply chain...more

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