As part of its Regulatory Sprint to Coordinated Care, the US Department of Health and Human Services (HHS) recently proposed important changes to the Health Insurance Portability and Accountability Act (HIPAA) privacy rule....more
Key Points -
- The Substance Abuse and Mental Health Services Administration (SAMHSA) recently issued a final rule modifying strict confidentiality protections for patient records of federally assisted programs for the...more
On March 27, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act, or CARES Act. Among its many provisions providing financial relief to businesses and individual taxpayers, the CARES Act...more
As we find ourselves in the midst of a national medical and financial crisis, employers are asking what they can do to help employees, and how they can do it in a way that costs less money. Although the President just signed...more
On March 27, the United States Congress passed the Coronavirus Aid, Relief, and Economic Security Act or CARES Act, and the President signed the bill into law. The CARES Act provides for $2 trillion in economic stimulus and...more
Key Points
- The US Court of Appeals for the First Circuit reversed a lower court decision which held that two affiliated private equity funds with indirect ownership interests in the same portfolio company were liable for...more
1/22/2020
/ Appeals ,
Controlled Groups ,
Employee Retirement Income Security Act (ERISA) ,
Joint and Several Liability ,
Multiemployer Plan ,
Partnership-in-Fact ,
PBGC ,
Pensions ,
Portfolio Companies ,
Private Equity Funds ,
Reversal ,
Sun Capital Partners ,
Withdrawal Liability
Under new Section 4960 ("Section 4960") of the Internal Revenue Code of 1986, as amended ("IRC") that was adopted as part of the Tax Cuts and Jobs Act of 2017 (Tax Act), an excise tax under IRC Section 11 (currently 21...more
1/22/2019
/ Comment Period ,
Covered Employees ,
Deferred Compensation ,
Equity Compensation ,
Excise Tax ,
Executive Compensation ,
Exempt Organizations ,
Golden Parachutes ,
Grandfathered Status ,
Income Taxes ,
Interim Guidance ,
Internal Revenue Code (IRC) ,
IRS ,
Remuneration ,
U.S. Treasury