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Index (2870)
The use of nonphysician practitioners M edicare Part B covers and pays for the services of physicians and certain other health care practitioners provided to beneficiaries aged 65 and older. Like any government program, these benefits have specific limitations. A limitation that is important to interventional radiologists concerns whether a particular procedure must be performed by a licensed...
ReedSmith The business of relationships.SM FinTech Report: Summary of Responses to Treasury RFI on Marketplace Lending January 14, 2016 David S. Reidy Nicholas F.B. Smyth Heather Cantua Phillips and Tyler M. Layton Editorial Team: Drew Amoroso, Roxanne Anderson, Sean Donoghue, Anthony Ford, Yvonne Pham, Rachel Naor, Jaclyn Schwizer, Jamie Wells, and Molly...
Author Eoin O’Shea Criminal liability and the politics of enforcement The UK is debating whether to reform criminal law in order to widen the liability of corporate bodies for a wide category of “economic crimes”. If implemented, companies would be vicariously liable if they failed to prevent such crimes by their agents, including directors, employees, subsidiaries...
B Brexit Roundt table Discuss sion Brexit Insigh – sett B hts ting the scene At present, the only thing that appears certain abou Brexit is the uncertain that it pos for UK and EU e ut nty ses businesses. um 23 e he art U er The referendu on the 2 rd June will determine whether th UK should remain pa of the EU or whethe it ot of ve ship the UK might have should vot K e ters should...
IP, Information & Innovation White Paper Beyond Bitcoin: Blockchain The Essential Building Block in Designing the Future Contents The Mysterious Origins of Bitcoin 1 Bitcoin 101 – A Primer 2 The Blockchain 2 A Bitcoin Transaction 3 Summary 3 Blockchain 101 4 How It Works 4 Advantages of Blockchain 5 Disadvantages of Blockchain 5 Summary 6 U.S. Regulatory...
Alert Life Sciences Health Industry If you have questions or would like additional information on the material covered in this Alert, please contact one of the authors: Elizabeth B. Carder-Thompson Partner, Washington, D.C. +1 202 414 9213 ecarder@reedsmith.com Ellie O’Brien-Fabeny Associate, Washington, D.C. +1 202 414 9289 eobrien@reedsmith.com …or the Reed Smith lawyer...
Construction Middle East Defects during the project life cycle: FIDIC and UAE law By Alison Eslick and Roberta Wertman, Senior Associates, Reed Smith LLP Defects during the project life cycle: FIDIC and UAE law Defects affect construction projects throughout their life-cycle – from design to construction to use. UAE law and the FIDIC Red Book, the most common form of construction...
Ivins, Phillips & Barker, Chartered
® tax notes The APA’s Arbitrary and Capricious Standard and IRS Regulations By Patrick J. Smith Patrick J. Smith is a partner at Ivins, Phillips & Barker in Washington. This report expands on comments he made at the American Tax Policy Institute’s March 1 conference, ‘‘Tax Law and Administrative Law: The Implications of Mayo Foundation v....
Ivins, Phillips & Barker, Chartered
Date: November 2012 Edition #6 Family Office Monthly The Obama Effect: How the Wealthy are Preparing for the Next Four Years Welcome to the sixth edition of Family Office Monthly, a concise newsletter covering the evolution of the family office industry and investment needs of the ultra-wealthy. Edition Preview: In this newsletter we will be taking a more topical focus: ï‚· A look at how...
Ivins, Phillips & Barker, Chartered
Pension & Beneï¬ts Daily ™ Reproduced with permission from Pension & Beneï¬ts Daily, 154 PBD, 08/11/2015. Copyright ஽ 2015 by The Bureau of National Affairs, Inc. (800-372-1033) http://www.bna.com Hold It or Fold It: Keeping or Terminating the Employer Stock Fund After Dudenhoeffer and Tatum BY ROSINA B. BARKER AND KEVIN P. O’BRIEN n this...
Ivins, Phillips & Barker, Chartered
tax notes Volume 149, Number 8 By Patrick J. Smith Reprinted from Tax Notes, November 23, 2015, p. 1033 ® For more Tax Notes content, please visit www.taxnotes.com. (C) Tax Analysts 2015. All rights reserved. Tax Analysts does not claim copyright in any public domain or third party content. Standing Issues in Direct APA Challenges to Tax Regulations November 23, 2015 tax...
Ivins, Phillips & Barker, Chartered
Employee Benefits Update January 2016 HIGHLIGHTS IN THIS ISSUE Affordable Care Act Delays, Changes IRS Notice 2016-4 has extended the deadline for health care reporting under the Affordable Care Act (ACA) for the 2015 plan year. Employers and insurers providing Forms 1095-B and Forms 1095-C now must provide the forms no later than March 31, 2016. A copy must be submitted to the IRS (with the...
Ivins, Phillips & Barker, Chartered
M&A Tax, International Tax & Tax Accounting Update March 2016 HIGHLIGHTS IN THIS ISSUE Recent Spin-off News At the Federal Bar Association meetings on Friday March 4, Robert Wellen, Internal Revenue Service Associate Chief Counsel (Corporate), announced that IRS is considering opening the private letter ruling process to address legal issues regarding business purpose and device...
Ivins, Phillips & Barker, Chartered
Employee Benefits Update March 2016 HIGHLIGHTS IN THIS ISSUE Terminating the Employer Stock Fund: RJR Court Outlines Template for Prudent Process Fiduciaries seeking to terminate the employer stock fund need a prudent process to support the decision. The district court in the lengthy Tatum v. RJR Pension Inv. Comm. litigation has endorsed at least one approach as the template for a...
Health Alert 3 December 2015 See note below about Hogan Lovells CMS Proposes Network Adequacy Standards for 2017 as State Regulators Approve Network Access and Adequacy Model Law On November 22, 2015, the National Association of Insurance Commissioners (NAIC) approved new standards designed to ensure that consumers have adequate access to doctors, hospitals, and other health care providers...
Antitrust, Competition, and Economic Regulation Alert M&A Update April 15, 2016 DOJ Action Against ValueAct for HSR Act Violation Signals More Caution for Minority Investors and Activist Stockholders On April 4, 2016, the U.S. Department of Justice (DOJ) filed a complaint in federal court against activist investor ValueAct Capital (ValueAct) for violating the reporting and waiting period...
15 APRIL 2016 New tax rules treat related party debt as stock and impose strict documentation rules On April 4, the IRS and Treasury issued proposed regulations under section 385 of the Internal Revenue Code that treat related party debt as stock. These regulations are a major game changer. They overturn decades of case law and tax practice and deny interest deductions on financial instruments...
22 APRIL 2016 China Food and Drug Administration Issues New Guidance Documents on Foods for Special Medical Purposes On April 18, 2016, the China Food and Drug Administration (CFDA) published a series of guidance documents as the most recent part of its efforts in revamping its regulations on foods for special medical purpose (FSMP) to better promote and protect public health.1 These...
27 April 2016 Medicaid and Children’s Health Insurance Program (CHIP) Managed Care Final Rule1 On April 25, 2016, the Centers for Medicare & Medicaid Services (CMS) released the much-anticipated final rule (“Final Rule”) updating the Medicaid managed care regulations for the first time in a decade. As CMS noted in the preamble to the Final Rule, the number...
18 March 2016 Tips for Managing Emerging Disputes in Africa A number of African nations are currently facing tough economic challenges, largely as a direct result of the recent oil price collapse and the end of the commodities super-cycle. Africa's oil producing nations are facing a significant challenge to balance their budgets in this challenging environment. With oil revenues...
Sale-ing into turbulent waters Global Retail Discount Pricing Litigation and Regulation 2 Hogan Lovells The Problem California retailers are under increased scrutiny and pressure from plaintiffs, concerning their pricing practices, which often include tags that compare an “original” or “regular” price to a current...
May 6, 2016 New York Court of Appeals Rejects Sales Effectiveness Metric On May 3, 2016, the New York Court of Appeals (New York's highest court) issued its decision in Beck Chevrolet Co., Inc. v. General Motors LLC. The Court ruled that the “sales effectiveness” metric that General Motors LLC (“GM”) uses to evaluate its dealers’ sales...
Two steps forward, one step back The proposed amendments to China’s Anti-Unfair Competition Law by Qing Lyu, Jiaming Zhang and Adrian Emch* On 25 February 2016, the Legislative Affairs Office of the State Council – China’s “cabinet” – published a draft (the Draft) of the proposed amendments to the Anti-Unfair Competition Law (AUCL) and...
China’s New Law on Foreign NGOs: will my organization need to pay (more) taxes in China? Can a tax exempt non-profit or non-governmental organization ("NGO") formed outside China be subject to taxes in China? Are you taking proper measures to ensure the employees sent from your NGO to China are not subject to personal income tax in China? How will the Foreign NGO Law...
SEC Update June 2, 2016 SEC staff issues important new guidance on use of non-GAAP financial measures On May 17, the SEC’s Division of Corporation Finance issued new and revised Compliance and Disclosure Interpretations (C&DIs) on the use of non-GAAP financial measures by public companies. The publication of the updated interpretations followed recent statements by SEC...
state tax notes™ A Foreign Language? Residency Rules With an International Spin by Timothy P. Noonan and Andrew W. Wright Noonan’s Notes is a column by Timothy P. Noonan, a partner in the Buffalo and New York offices of Hodgson Russ LLP. This column was coauthored by Andrew W. Wright, an associate in the firm’s Buffalo office. Timothy P. Noonan In this article,...
Bulletin_January_Web_2016_layout 12/21/15 3:56 PM Page 1 PRSRT STD U.S. Postage Paid Buffalo, NY Permit No. 416 Update Your Directory Listing Champions for Justice pg 12 pg 18 Thank You Arbitrators! pg 6 Bulletin BAR ASSOCIATION OF ERIE COUNTY www.eriebar.org VOL. 54 | NO. 5 | JANUARY 2016 New Member Benefit Can Reduce Student Loan Debt President’s Letter KEVIN W....
