News & Analysis as of

Discounts

Section 199 Scrutiny Continues: Chief Counsel Concludes that Merchant Discount Fees Don’t Qualify as Domestic Production Gross...

On October 23, 2017, the Internal Revenue Service Office of Chief Counsel (Chief Counsel) concluded that certain merchant discount fees earned by a parent company in a consolidated group did not constitute domestic production...more

Pharmacy Chain's Benefit Program Gets OIG Approval in Advisory Opinion 17-05

by Baker Ober Health Law on

The OIG approved a retail pharmacy chain's proposal to expand its benefit program, which allows participating federal health care program beneficiaries to receive discounts and other benefits when purchasing certain products...more

OIG issues Advisory Opinion on a Retail Pharmacy’s Paid Membership Program Which Includes Federal Health Care Program...

by Dorsey & Whitney LLP on

On September 7, 2017, the OIG posted an advisory opinion regarding a retail pharmacy chain’s proposal to extend to federal health care program beneficiaries the option to participate in a paid membership program that includes...more

Florida Alcoholic Beverages Trade Practices Guide

by Holland & Knight LLP on

The Florida Alcoholic Beverages Trade Practices Guide is a reference tool that addresses Florida Statute §561.42, referred to as the Tied House Evil law. The statute provides prohibitions and limitations related to the...more

Episode 1: Chris Mercer Interview on Marketability Discount: Part 1

by Farrell Fritz, P.C. on

The premiere episode of Business Divorce Roundtable starts out with a bang or, more accurately, Part One of a two-part interview with one of the nation’s leading business appraisers, Chris Mercer, discussing the controversy...more

Episode 2: Chris Mercer Interview on Marketability Discount: Part 2

by Farrell Fritz, P.C. on

If you haven't already listened to Episode 1/Part 1 of my interview with Chris Mercer, in which Chris discusses the fundamentals of the controversy surrounding application of the marketability discount in statutory fair value...more

OTA & Travel Distribution Update - March 17th, 2017

by Garvey Schubert Barer on

With my bracket totally blown by Villanova’s loss this afternoon, there is no time like the present to prepare this week’s OTA & Travel Distribution Update. This week’s Update features stories for everyone. Discounted...more

Tennessee Rule Change: Prohibition on Prescription Transfer Incentives

by Bass, Berry & Sims PLC on

Tennessee pharmacies can no longer offer patients financial rewards in exchange for the transfer of the patient's prescriptions. Effective February 20, 2017, the Tennessee Board of Pharmacy enacted a new rule providing that...more

Episode 10: The Marketability Discount Revisited: Interview with Greg Barber

by Farrell Fritz, P.C. on

The marketability discount as applied in New York fair value proceedings remains a hot topic in business valuation and legal circles. In this episode, I interview business appraiser Greg Barber of Barber Analytics who...more

Nice Attorneys Sometimes Finish Last

by Wilson Elser on

Attorneys are accustomed to being called “ambulance chasers” or “sharks,” always interested in increasing their fees. Even if a lawyer reduces a bill for an unhappy client, that conduct may backfire if the client isn’t...more

Supreme Court Declines to Hear Seventh Circuit Case Holding That Bulk Packaging Does Not Constitute a Promotional Service Under...

by K&L Gates LLP on

In March of last year, we covered oral argument before the Seventh Circuit in Woodman’s Food Market, Inc. v. Clorox Co. No. 15-3001. We commented that the three-judge panel hearing the case seemed skeptical of the plaintiff’s...more

Built-In Contract Remedies: Avoiding the Unenforceable Penalty

by Miller Starr Regalia on

Under California law, a provision of a contract found to impose a penalty is unenforceable as a forfeiture and contrary to public policy. The characteristic feature of a penalty is the lack of proportional relation between...more

OIG Rings in the New Year With New Anti-Kickback Statute Safe Harbors

by Foley & Lardner LLP on

Just in time for the New Year, the Office of Inspector General (OIG) of the U.S. Department of Health and Human Services issued final regulations (Final Regulations) that revised two existing Anti-Kickback Statute safe...more

New Anti-Kickback Safe Harbors

by Roetzel & Andress on

On December 7, 2016, the Department of Health and Human Services (HHS), Office of Inspector General (OIG), issued a final rule creating additional “safe harbors” for the Federal Anti-Kickback Statute (42 USC § 1320a-7b(b) et...more

U.S. Citizen or not, you may qualify for the California Good Driver Discount

Barry P. Goldberg is always on the lookout for the best insurance discounts for all California drivers. One such discount available to drivers is the Good Driver Discount, which offers a 20% discount in auto coverage provided...more

SEC's Focus on Private Equity Firms Continues with Recent Action

by Dechert LLP on

A settled enforcement action, announced by the U.S. Securities and Exchange Commission (SEC) on September 14, 2016, continues the trend of increased SEC scrutiny of private equity advisers concerning the allocation and...more

SEC Charges Private Equity Advisor with Conflicts for Law Firm Discounts

In a settled enforcement action, the SEC charged a private equity advisor, First Reserve Management, L.P., with conflicts of interest and other matters. First Reserve did not admit or deny the SEC’s findings....more

When a Discount May be a Kickback

Healthcare providers of all kinds, as well as medical equipment suppliers, have traditionally relied upon discounts as a legitimate means of attracting patients and commercial clients without running afoul of the federal...more

Health Update - August 2016

Section 1332 Waivers: Will We See More State Innovation? - Editor's Note: In a new essay for the National Institute of Health Care Management (NIHCM), summarized below, Manatt Health examines Section 1332 waivers and the...more

Treasury Issues Proposed Regulations Limiting Valuation Discounts on Transfers of Family-Controlled Entities

by Shearman & Sterling LLP on

The Treasury Department recently issued long-awaited proposed regulations regarding valuation discounts of interests in corporations and partnerships for estate, gift and generation-skipping transfer tax purposes. If...more

Seventh Circuit Reverses Package Size Promotional Service Decision Under the Robinson-Patman Act

by Foley & Lardner LLP on

On August 12, 2016, the Seventh Circuit reversed the district court decision allowing Woodman’s Food Market, Inc.’s (Woodman’s) price discrimination lawsuit against The Clorox Company and The Clorox Sales Company (Clorox) to...more

Treasury Issues Proposed Regulations Limiting Valuation Discounts on Transfers of Family-Controlled Entities

by Shearman & Sterling LLP on

The Treasury Department recently issued long-awaited proposed regulations regarding valuation discounts of interests in corporations and partnerships for estate, gift and generation-skipping transfer tax purposes. If...more

Treasury Department Issues Proposed Regulations on Valuation Discounts

by Lathrop Gage on

On Aug. 2, 2016, the Treasury Department issued proposed regulations on valuation discounts. These proposed regulations make sweeping changes to the valuation rules for family-owned entities. If the proposed regulations...more

Valuation Discounts for Transfers of Interests in Family Entities May Be Severely Curtailed – You May Want To Act Now

by Proskauer Rose LLP on

On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed Regulations") of the Internal Revenue Code of 1986, as amended (the...more

Business lease renewal rent – where fiction is stranger than fact

by Dentons on

The recent unreported County Court judgment in Britel Fund Trustees Limited v. B&Q PLC is important for both landlords and tenants. The key issue concerned the application of section 34 of the Landlord and Tenant Act 1954...more

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