Episode 1: Chris Mercer Interview on Marketability Discount: Part 1
Episode 2: Chris Mercer Interview on Marketability Discount: Part 2
Episode 10: The Marketability Discount Revisited: Interview with Greg Barber
At the end of 2025, the Office of Inspector General (OIG) of the US Department of Health and Human Services issued Advisory Opinion (AO) 25-11, addressing a biopharmaceutical manufacturer’s proposed vaccine discount and...more
In a recent Advisory Opinion, No. 25-11 (“AO 25-11”), the Office of Inspector General (“OIG”) provided some of the more robust guidance to date on application of the Antikickback Law discount safe harbor to various discount...more
On December 18, 2025, the U.S. Department of Health and Human Services Office of Inspector General (OIG) published favorable Advisory Opinion 25-11, approving various discount structures, including bundled discounts and...more
On December 15, 2025, the U.S. Department of Health and Human Services Office of the Inspector General (OIG) issued Advisory Opinion No. 25-11, a favorable advisory opinion that discusses a vaccine discount arrangement....more
On July 7, 2025, the Brazilian Internal Revenue Service (IRS) published Notices No. 4/2025 and No. 5/2025, introducing new modalities of tax settlement by adhesion within the scope of administrative tax litigation, with...more
It is not uncommon for healthcare providers to want to offer employees a discount on their services as a way to show their appreciation and as an added benefit to retain and attract candidates. While these discount programs...more
On December 12, 2024, the Federal Trade Commission (“FTC”) filed a lawsuit against Southern Glazer’s Wine and Spirits, the largest distributor of wine and spirits in the U.S., alleging that Southern Glazer’s has violated the...more
On July 15, 2024, Governor Josh Shapiro signed legislation that amends Pennsylvania’s liquor code, specifically the duration of happy hours and the discounting of alcoholic beverages. These changes to the liquor code...more
The Federal Communications Commission's (FCC) Wireline Competition Bureau announced Monday that the last fully funded month for the Affordable Connectivity Program (ACP) will be April 2024 absent additional funding from...more
The FCC has announced the dates that broadband internet service providers are required to display Broadband Consumer Labels. Providers with 100,000 or fewer subscriber lines will have until October 10, 2024 to display the...more
Recently, the Federal Trade Commission (FTC) has focused on the potential harm that loyalty discounts and bundled prices could cause to competitors and their access to customers. A vendor offers a bundled discount when it...more
The FCC will require fixed and mobile internet service providers (ISPs) to prominently display information about their internet service access plans in the form of consumer labels that resemble food nutrition labels. The...more
OIG Warns That Proposed Drug Discounts May Warrant Sanctions - On October 5, the US Department of Health and Human Services’ Office of Inspector General (OIG) issued an advisory opinion assessing a proposal that involved...more
The Massachusetts law permitting pharmacies and pharmaceutical manufacturers to offer drug discounts to consumers, which was set to expire on January 1, 2023, has recently been extended to January 1, 2026....more
OIG has a long history of scrutinizing laboratory arrangements because of the agency’s view that these arrangements are particularly susceptible to fraud and abuse. Much of OIG’s past guidance focused on laboratory...more
The fair value and fair market value appraisal standards applicable in contested buyout and dissenting shareholder valuations cut across state lines, which is one of the main reasons I occasionally highlight significant court...more
On January 25, in a 2-1 decision in U.S. ex rel. Sheldon v. Allergan Sales, LLC, 2022 WL 211172, the Fourth Circuit became the most recent federal appellate court to hold that the objective scienter standard in the Supreme...more
On October 4, 2021, the US Departments of Labor, Treasury, and Health and Human Services (the Tri-Agencies) issued guidance regarding the application of the Health Insurance Portability and Accountability Act (HIPAA) wellness...more
On September 30, 2021, OIG posted Advisory Opinion No. 21-14 regarding a chiropractor’s proposal to extend an existing discount program covering a package of services to include federal health care program beneficiaries. OIG...more
Last week the House Ways and Means Committee released a draft of proposed tax law changes to include in a reconciliation bill. While it is uncertain whether any of these proposals will be adopted – and if so in what form –...more
Businesses regularly engage in promotional pricing and discounts as a sales strategy to attract customers. However, what happens if a business enacted a promotional price right before the pandemic struck and price gouging...more
On November 30, 2020, the United States Department of Health and Human Services (“HHS”) Office of Inspector General (“OIG”) issued a final rule (“Final Rule”) that makes significant changes to the federal Antikickback Statute...more
Once it is understood that "fair value" is not the same as "fair market value," there appears to be two general views of what is "fair value" in the context of breach of fiduciary duty or shareholder oppression cases. For...more
Congratulations! Your startup has developed a viable product that you are ready to test in the market. But you need some early money to fund this critical phase! Convertible debt can allow a startup to raise money with more...more
A non-profit health care system has received a green light from the Office of Inspector General (OIG) to provide discounted training to local fire department personnel. The OIG reviewed the arrangement in Advisory Opinion No....more