News & Analysis as of

Remuneration

Key Tax Reform Issues for Nonprofit Membership Organizations/Associations

Associations avoided the harshest proposals but should be aware of several important new tax issues. Associations subject to unrelated business income tax can no longer use losses in one unrelated business to offset income...more

In Proposed Regulations CMS Requests Information on Changes to Part D Negotiated Prices

Today, January 16, 2018 is the deadline for interested parties to submit comments to CMS regarding the proposed contract year 2019 Medicare Advantage and Part D regulations. The proposed rule focuses on many issues. In...more

Tax Act: New Laws Affecting Tax-Exempt Organizations

by WilmerHale on

The Tax Act contains a number of provisions that significantly affect tax-exempt organizations, in some cases to degrees not seen in decades. In addition, several provisions may indirectly affect tax-exempts, for example, by...more

New Tax Cuts and Jobs Act Affects Employee Benefit Plans and Executive Compensation Arrangements

by Ballard Spahr LLP on

The Tax Cuts and Jobs Act, signed into law by President Donald J. Trump shortly before Christmas, is the most significant tax reform legislation in more than 30 years. ...more

New Tax Law Brings Penalties for Top Paid Non-Profit Executives

The “intermediate sanctions” rules under Section 4958 of the Internal Revenue Code have long governed the payment of compensation to executives of public charities. While these rules are highly prescriptive, if followed, they...more

Tax Cut and Jobs Act to Cause Significant Financial Disruption to Sports and Entertainment Businesses

by Stinson Leonard Street on

On Friday, December 22, 2017, President Trump signed into law the Tax Cuts and Jobs Act (the Act). While the emphasis of the Act focused on the reduction of corporate rates, and the repeal of the Affordable Care Act's...more

Nonprofit Guide To The “Tax Cuts And Jobs Act”

by Seyfarth Shaw LLP on

The 2017 “Tax Cuts and Jobs Act” impacts tax-exempt organizations in a variety of ways, including by reducing incentives for charitable giving, applying an excise tax on executive compensation in excess of $1 million per...more

Tax Bill Causes Alarm for Some Charities and Tax-Exempt Organizations

by Polsinelli on

The Tax Cuts and Jobs Act, which has been renamed the Amendment of 1986 Code, was signed into law by President Trump on December 22, 2017. Many are calling it the most sweeping overhaul to the United States tax system in...more

The President Receives an Early Christmas Present: Congress Approves Landmark Tax Bill – What Will this Mean for Executive...

On Friday, December 15, 2017, Congress put forth a final version of the Tax Cuts and Jobs Act, which would signify the largest piece of tax legislation in over thirty years if signed into law. Early in the morning on December...more

The Dust Settles: Key Provisions of the Tax Bill for Nonprofit Organizations

by Faegre Baker Daniels on

On December 20, 2017, Congress passed the Tax Cuts & Jobs Act (TCJA), which now awaits President Trump’s signature. Among many changes that the TCJA will bring to current federal tax law, several will affect tax-exempt,...more

CMS Approves Laboratory Alerts to Physicians in Rare Stark Law Advisory Opinion

The Centers for Medicare & Medicaid Services (CMS) issued a rare advisory opinion (CMS-AO-2017-1) under the Stark Law (Section 1877 of the Social Security Act, codified at 42 U.S.C. § 1395) earlier this fall, addressing a...more

The Changing Nature and Focus of Trusteeship

by Allen & Overy LLP on

How is the business of trusteeship changing, and what future developments are currently the focus of trustee attention? We conducted an informal straw poll of trustees in October, via email and at the PLSA Annual Conference,...more

UK Tax Round Up - November 2017

by Proskauer Rose LLP on

UK Tax News and Developments - The OTS publishes its report "Value added tax: routes to simplification" - On 7 November, the Office of Tax Simplification (OTS) published its first report on VAT, which included a range...more

Comparison of the Executive Compensation Provisions in the Tax Cuts and Jobs Act

by Proskauer - Tax Talks on

On November 20, 2017, the Senate Finance Committee released legislative text of its version of the Tax Cuts and Jobs Act, which contains proposals modifying certain executive compensation provisions of the Internal Revenue...more

UK Tax Round Up - October 2017

by Proskauer Rose LLP on

UK Tax News and Developments - Government White Paper on Customs Bill - On 9 October, the Government published a White Paper setting out its approach to the introduction of a new customs and VAT regime after the UK...more

Brexit: Rebalancing your European workforce

by White & Case LLP on

Whatever form Brexit takes, international companies with operations in the UK are planning ahead to retain access to the EU market - Britain's exit from the EU is still unfolding and the exact terms that will affect...more

CMS Advisory Opinion 2017-01 Approves Pop-up Alerts to Physicians Through Online Laboratory Portal

by Baker Ober Health Law on

A clinical laboratory has received a green light from CMS to offer pop-up notifications alerting physicians of various potential issues (Laboratory Alerts) through its web-based portal for ordering and reporting results of...more

CMS Completes Final Medicare Part D Reconciliation for 2016

CMS has completed the 2016 Final Part D Payment Reconciliation. Each Medicare Part D plan sponsor’s reconciliation reports will be available on October 12, 2017....more

HHS-OIG blesses product replacement program

by Dentons on

The federal health care program anti-kickback statute, 42 U.S.C. § 1320a-7b(b) (AKS), in addition to prohibiting payments for patient referrals, prohibits one party (such as a manufacturer) from providing anything of value to...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 Advisory Opinion 17-03 Approves Pharmaceutical Manufacturer's Product Spoilage/Replacement Program

by Baker Ober Health Law on

A pharmaceutical manufacturer proposing to offer customers – at no additional cost – replacements for certain spoiled products that can no longer be administered to patients (Replacement Program) has been granted approval by...more

UK Tax Round Up - September 2017

by Proskauer Rose LLP on

UK Tax News and Developments - Finance (No 2) Bill 2017 - The second Finance Bill of 2017, known as Finance (No 2) Bill 2017, has now been published. As expected, this contains most of the provisions which were dropped from...more

The Regular Rate of Pay May Not Be As Obvious As It Seems

This blog has previously addressed various complications in establishing the regular rate of pay on which the calculation of overtime is based. To recap, overtime pay is calculated at the rate of one and one half times an...more

Japan Legal Update - Volume 28 | July 2017

by Jones Day on

Labor - Japanese Supreme Court Decision on Overtime Payments to Doctors - In a court case in which a doctor employed by a health care corporation sought extra pay for overtime and late-night work (collectively, "overtime"),...more

Holiday pay: voluntary overtime

by Dentons on

The issue of holiday pay has been back in the courts. Following the EAT's decision in Bear Scotland and the Court of Appeal's decision in Lock, it's fairly clear that statutory holiday pay derived from the Working Time...more

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