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Last update: Mar 20, 2007
McDermott: Final Medicare Provisions in Deficit Reduction Act of 2... Feb 03, 2006
Reproduced with permission from BNA's Medicare Report, Vol. 17, No. 05, 02/03/2006. Currently, the benchmarks for both local and regional Medicare Advantage plans are tied to the annual MA capitation rate, which equals the greatest of four pre-determined amounts: s a minimum payment amount s a blend of local and national rates s the previous year's rate with a 2 percent increase
McDermott: House Gives Final Approval to Deficit Reduction Act of ... Feb 01, 2006
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Greenberg Traurig: Global Trade Newsletter Dec 01, 2005
...com | +31 20 30 17 361 Highlights of the U.S.-Peru FreeTrade Agreement By Daniel Shim | shimd@gtlaw. In its place, Customs has promulgated a new requirement, requiring importers of textile and apparel products to construct a Manufacturer's Identification Code ("MID") from the name and address of the entity performing the origin confirming operations, which is to be placed on the Entry/Immediate Delivery (CBP Form 3461) and Entry Summary (CBP Form 7501), and on all electronic data transmissions
Dorsey & Whitney: Vital Signs | Health Law Monthly Nov 01, 2005
 With respect to quality control, Morris testified that it was important to have features that protect quality care, recommending a qualified, outside, and independent party to perform a medical expert review of each cost-saving measure to access the potential impact on patient care.  Both Davita and Gambro operate outpatient dialysis clinics throughout the United States
Blank Rome: Affordable Housing and Community Development Update Sep 01, 2005
IRS Notice 2005-69 also provides that a displaced individual who is temporarily occupying an LIHTC during the first year of the LIHTC tax credit period is deemed to be a “qualified low income tenant” for purposes of computing a project’s qualified basis under Section 42 of the Internal Revenue Code (which governs the LIHTC program) and for the purpose of meeting the project’s mandatory LIHTC set-aside (either the 20/50 or 40/60 set-aside). However, at the end of the temporary housing period
Greenberg Traurig: Foreign Corrupt Practices Act Enforcement Trends Jul 01, 2005
This material from BRIEFING PAPERS has been reproduced with the permission of the publisher, West, a Thomson business. Further use without the permission of the publisher is prohibited
Dorsey & Whitney: Vital Signs | Health Law Monthly Mar 01, 2005
Perhaps most importantly, the OIG stated that despite the fact that the groups were paying the provider only for services rendered, the mere "opportunity to obtain the difference" between what the groups received from Medicare and what they paid to the provider for services may be "impermissible remuneration." The OIG indicated that even if each of the agreements between the groups and the provider were safe-harbored the opportunity to achieve a profit would not be protected by any safe harbor.
Morrison & Foerster: China's Mobile Phone Market -- The Ultimate Gatewa... Oct 20, 2004
At the same time, the wireless value-added services market in China is both idiosyncratic and highly fluid, with constant technological and regulatory changes and the domineering presence of the two principal phone operators, China Mobile and China Unicom, which essentially still control the market at all levels. International media and content companies thus need to grasp clearly the practices and pitfalls of this market before entering it so they can understand how best to leverage their
Morrison & Foerster: China's Mobile Phone Market -- The Ultimate Gatewa... Oct 20, 2004
At the same time, the wireless value-added services market in China is both idiosyncratic and highly fluid, with constant technological and regulatory changes and the domineering presence of the two principal phone operators, China Mobile and China Unicom, which essentially still control the market at all levels. International media and content companies thus need to grasp clearly the practices and pitfalls of this market before entering it so they can understand how best to leverage their
Morrison & Foerster: China's Mobile Phone Market -- The Ultimate Gatewa... Oct 20, 2004
At the same time, the wireless value-added services market in China is both idiosyncratic and highly fluid, with constant technological and regulatory changes and the domineering presence of the two principal phone operators, China Mobile and China Unicom, which essentially still control the market at all levels. International media and content companies thus need to grasp clearly the practices and pitfalls of this market before entering it so they can understand how best to leverage their
Dorsey & Whitney: Dorsey Weekly Oct 11, 2004
...a provision to extend the acceleration of depreciation for business property on Indian reservations through December 31, 2005. a provision which would create an Indian country "New Markets Tax Credit" to encourage equity investments in entities that provide investment capital for businesses and specified related activities on low-income reservations, offered by Senator Smith
Seyfarth Shaw: Help for Retiree Health Plans Jun 11, 2004
The subsidy only applies to amounts paid between a cost threshold of $250 and $5,000 per year. (These amounts will be adjusted annually depending on the percentage increase in Medicare per capita prescription drug costs
Jones Day: The Prospects for LNG in Asia in the 21st Century Feb 01, 2004
8 MTOE. This figure represents an almost 8 percent growth in demand year-on-year from 2001. Asia is the region experiencing by far the quickest growth in primary energy consumption and, with per capita energy consumption levels still low compared to North America and Europe, it is well positioned to be the most dynamic region for energy sector growth in the near future
Dorsey & Whitney: Indian Law Newsletter Jan 20, 2004
McDermott: Impact of the Medicare Prescription Drug Act on Plan Sp... Dec 03, 2003
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Hogan & Hartson: "EU Enlargement: A Giant Step?" Dec 01, 2003
An enlarged EU market functioning on the basis of a common set of rules and standards with free movement of goods, services, capital and people across 25 countries should facilitate trade and create increased investment. com/global © Legal rcial Publishing Ltd. This article first appeared in the December 2003/January 2004 issue of PLC Global Counsel magazine and is reproduced with the permission of the publisher
Hogan & Hartson: "EU enlargement: a giant step?" Dec 01, 2003
An enlarged EU market functioning on the basis of a common set of rules and standards with free movement of goods, services, capital and people across 25 countries should facilitate trade and create increased investment. com/global © Legal rcial Publishing Ltd. This article first appeared in the December 2003/January 2004 issue of PLC Global Counsel magazine and is reproduced with the permission of the publisher
Troutman Sanders: Fall 2003 Oct 01, 2003
Similarly, when existing clients based in Virginia contemplate an offering, recapitalization, the formation of a joint venture or subsidiary or another major transaction, third parties such as underwriters or the other side's counsel often recommend or even insist on the formation or redomestication in Delaware of the entity to be used in the deal. 1 One popular reason for this preference is the perception that Delaware law is more favorable to management, supplies more comfort to underwriters
Dorsey & Whitney: Indian Law Newsletter Jul 21, 2003
Greenberg Traurig: New DOL Guidance On Plan Related Expenses: The DOL Take... Jul 01, 2003
...g., allocated among the participants and beneficiaries, on a pro rata basis, a per capita basis or through the utilization of some other methodology). Two of the most common methodologies utilized by plan sponsors and/or plan administrators are pro rata allocation and per capita allocation
Sullivan & Worcester: Employment and Benefits Practice Group Newsletter Jul 01, 2003
This is because employers who have adopted a prototype or certified their intention to do so have a remedial amendment period for the GUST changes that ends on the later of September 30, 2003, or the end of the 12th month after the prototype plan sponsor receives its favorable letter from the IRS. Although provisions reflecting EGTRRA (the 2001 tax cut law) are typically included in the prototype plans now being offered, the IRS is not yet issuing letters that may be relied on with respect to
Sullivan & Worcester: Employment and Benefits Practice Group Newsletter Jul 01, 2003
This is because employers who have adopted a prototype or certified their intention to do so have a remedial amendment period for the GUST changes that ends on the later of September 30, 2003, or the end of the 12th month after the prototype plan sponsor receives its favorable letter from the IRS. Although provisions reflecting EGTRRA (the 2001 tax cut law) are typically included in the prototype plans now being offered, the IRS is not yet issuing letters that may be relied on with respect to
Blackwell Sanders: Recent Department of Labor Guidance Concerning the Allo... Jun 26, 2003
Blackwell Sanders Peper Martin LLP -- -- more. -- -- Corporate Board Member Magazine Chambers & Partners -- -- Our Energy & Public Utility practice advises investor-owned utilities and energy companies, state commissions, electric cooperatives, energy marketing companies, energy investors and industrial energy consumers in regulatory, development, tax, investment, finance, energy transmission and supply and other matters
Reinhart Boerner Van Deuren: Dol Issues New Guidance on Allocating Plan Expenses Jun 23, 2003
Plan expenses may be allocated to the plan sponsor, to individual participants or to all participants on either a pro rata (per account balance) or per capita (equally per account) basis. A per capita method may be appropriate for allocating fixed administrative expenses tied to recordkeeping, legal, auditing, annual reporting and claims processing
Hodgson Russ: Employee Benefits Developments 5/19 to 5/30 2003 Jun 13, 2003
In revisiting how plan fiduciaries may permissibly allocate expenses among participants in a defined contribution plan, EBSA expressly superseded prior guidance in declaring that the reasonable costs associated with qualified domestic relations order (QDRO) and qualified medical child support order (QMSCO) determinations may be allocated to and charged against the accounts of the participant or beneficiary seeking the determination. g., investment management fees), while a per capita approach
Morgan Lewis: Department Of Labor Issues Guidance On Allocation Of De... Jun 10, 2003
In light of this new guidance, sponsors of defined contribution plans should review the expense payment provisions of their plans and determine which plan expenses may be properly chargeable on a pro rata vs. per capita basis, and the extent to which certain expenses can and should be charged, in whole or in part, to individual participant accounts. e., in the ratio that assets in an individual account bear to the assets in all accounts), as opposed to a per capita basis (i
Foley Lardner: Qualified Retirement Plans and Employee Welfare Benefit... Jun 04, 2003
The JGTRRA reduction in the tax rate on dividends and capital gain (to a maximum of 15%) may, however, cause investors to rearrange investments that are held in--and out--of tax-exempt plans, in effect, returning to the traditional approach followed by many before the Tax Reform Act of 1986: Emphasize interest-yielding securities inside tax-exempt plans to avoid high tax rates, and emphasize dividend and capital gain-yielding instruments in the taxable portfolio, taking advantage of low tax
McDermott: DOL Issues New Guidance on Payment of Plan Expenses Jun 03, 2003
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McDermott: DOL Issues New Guidance on Payment of Plan Expenses Jun 03, 2003
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Pepper Hamilton: DOL Relaxes Rules for Allocating Expenses in Defined Co... Jun 02, 2003
Law Firm of Pepper Hamilton LLP | Publications @import "style.css"; -- Register/Login Publications A Publication of Pepper Hamilton LLP Employee Benefits Update DOL Relaxes Rules for Allocating Expenses in Defined Contribution Pension Plans 06/02/2003 The U.S. Department of Labor (DOL) has issued new guidance on the methods that can be used to allocate expenses among plan participants in a defined contribution pension plan. In Field Advice Bulletin (FAB) 2003-3, issued on May 19, the DOL
Miller & Chevalier: Free Trade At Last? Time To Stop Holding Taiwan At Arm&... Jun 02, 2003
By building a market-driven, export-oriented economy, Taiwan has lifted its per capita GDP from well under $1,000 per year to about $13,000. Taiwan and the United States have had occasional disputes over the size of the bilateral trade imbalance, agriculture, and, more recently, intellectual property protections
Sidley Austin: Employee Benefits Brief - June 2003 Jun 01, 2003
ALLOCATING EXPENSES IN DEFINED CONTRIBUTION PLANS This Benefits Brief updates our January 2001 Benefits Brief regarding expenses that are properly payable with the assets of an employee benefit plan. On May 19, 2003, the U.S. Department of Labor (the "DOL") issued Field Assistance Bulletin 2003-3 (the "Bulletin") to answer questions about the proper allocation of expenses among participant accounts in defined contribution plans
Dorsey & Whitney: Allocation of Expenses in a Defined Contribution Plan -... May 28, 2003
The first issue is what plan expenses are required to be allocated on a pro rata, rather than per capita, basis. Pro Rata or Per Capita
Dorsey & Whitney: Allocation of Expenses in a Defined Contribution Plan -... May 28, 2003
The first issue is what plan expenses are required to be allocated on a pro rata, rather than per capita, basis. Pro Rata or Per Capita
Seyfarth Shaw: DOL Addresses Plan Expenses - And Gets It Right May 22, 2003
The new guidance establishes that plan sponsors and fiduciaries have significant flexibility in establishing rules for allocating expenses among participants in defined contribution plans, including whether expenses are allocated on a pro rata or per capita basis when charged to the plan as a whole, or whether expenses will be charged to individual Bulletin does not address when a particular expenseThe properly charged to the plan in the first instance. Instead, it assumes that the expenses at
Kilpatrick Stockton: Sweden Realizes the Potential of Biotechnology May 01, 2003
...o realize the potential of the biotechnology industry requires a seamless cooperation between the public, academic and private sectors. Once perceived to possess a prohibitively burdensome tax and regulatory regime and limited ability to attract private equity, today's Sweden is a global leader in biotechnology
Snell & Wilmer: It's a Fact Apr 01, 2003
Misperceptions about tribal gaming run rampant. As a result, certain misperceptions have developed about Native American gaming
Arnold & Porter: The Ghost of 'Gideon' Mar 04, 2003
...toUpperCase()); tmpBefore = tmpContent. Thomas "Butch" Scipper, the county administrator, likes to think of it as a real-life Mayberry, a place where the screen doors stay unlocked at night
Hodgson Russ: Defined Contribution Health Plans Jan 23, 2003
The label that developers of these products often use is “consumer driven health care plans”--emphasizing the shift. A shift occurred from defined benefit plans, which were perceived as imposing too much liability on employers and as being incomprehensible to employees, to 401(k) plans, where the risk of the stock market often was placed in the hands of the participants, as we now know only too well, and the employee began participating in, and understanding, the benefits the employer provides
Boston Consulting Group: Massbiotech 2010 Rpt Dec02.pdf Dec 10, 2002
Vaughn Kailian Vice Chairperson, Millennium Pharmaceuticals, Inc. Una Ryan President and CEO, Avant Immunotherapeutics, Inc.. Currently, approximately 8 percent of the world's total pipeline of new drugs (pharmaceuticals as well as biotech) comes from companies headquartered in Massachusetts
Jones Day: Market Access Report: Construction (originally publishe... Nov 01, 2002
The country will build 10-35 million housing units annually over the next ten years (compared to less than 2 million annually in the US), and increase the average per capita urban living area from 13. China agreed in its Protocol of Accession to the WTO (Protocol) to gradually eliminate a number of existing restrictions on foreign investment in the construction sector, with perhaps the most notable commitment being the elimination of the prohibition on wholly foreign-owned enterprise (WFOE)
Boston Consulting Group: China Crossroads Report Sep02.pdf Oct 01, 2002
Founded in 1963, the firm now operates 54 offices in 34 countries. 4 Priority #4: Maximize operational efficiency 3
Coudert Brothers: Asia Pacific Law in Focus Aug 01, 2002
Section 588G of the Corporations Law provides that a director of a company is liable for debts incurred by a company if the person was a director of the company at the time it incurred the debts, that the debts were incurred while the company was insolvent and that the director failed to prevent the company from incurring the debts. A Brief on the Pre-WTO Landscape Shortly before China's accession to the WTO in December 2001, the Ministry of Foreign Trade and Economic Cooperation ("MOFTEC")
Boston Consulting Group: Alexander Lintner talks with the founder of Media Markt... Jul 15, 2002
In research conducted with TBWA\Chiat\Day, The Boston Consulting Group documented four common problems in recent new-product launches: · There is little in the way of a compelling consumer proposition · The sizing of the market potential is superficial · A tight link between the launch model and the underlying profit pool is lacking · The processes to kill bad product ideas are ineffective Those factors have resulted in a meager 20 percent success rate on products with launch budgets of more
Boston Consulting Group: The effects of the economic downturn have hurt corporat... Jul 01, 2002
Indeed, some operators are struggling to generate net revenue growth from the switch to broadband, and almost all countries still have a long way to go before broadband becomes a mass-market phenomenon. Korea's experience has important implications for other countries
Boston Consulting Group: The effects of the economic downturn have hurt corporat... Jul 01, 2002
The adoption of broadband Internet access by the mass market has the potential to revolutionize the businesses of both local telecom and cable operators. Indeed, some operators are struggling to generate net revenue growth from the switch to broadband, and almost all countries still have a long way to go before broadband becomes a mass-market phenomenon
Weil: Sixth Circuit Permits Foreign Claimants To Be Separatel... May 01, 2002
Replace Font Tag Bankruptcy Bulletin Sixth Circuit Permits Foreign Claimants To Be Separately Classified from Domestic Claimants with Similar Claims May 2002 Download Newsletter By Arthur R. Cormier In Class Five Nevada Claimants v. Dow Corning Corporation (In re Dow Corning Corporation), the United States Court of Appeals for the Sixth Circuit held that the separate classification and different treatment of foreign claimants as compared with domestic claimants in a chapter 11 plan is
Sills Cummis: Thomas Jay Hall - "Smart Growth" ? The Next B... Mar 18, 2002
The real estate developer had argued long and hard that he was providing jobs and housing and meeting market demand; the environmentalist was decrying the waste of open space, the auto-dominated sprawl and the threats to the long term welfare of the Earth. The land use planner was trying to bring reason to the debate, and suggested that “If you’d only follow “Smart Growth” principles, you could build housing, provide jobs and save the planet." After the debate, the developer went to his favorite
Strasburger: It's January 1. Do You Know What Your Property Val... Feb 01, 2002
Do You Know What Your Property Value Is. Property appraisal "season" began on January 1
Boston Consulting Group: Many established companies still think of e-commerce in... Jan 02, 2002
In 1990, with the industry entering its third consecutive year of declining performance, airline stocks dropped by 32 percent when--at the onset of hostilities--fuel prices spiked and leisure travel decreased in the United States and the Middle East. 2000 operating profit margin: 3
Allen & Overy: Privatisation and Foreign Investment in the Republic of... Jan 01, 2002
History Outline of the future privatisation process in the Republic of Serbia What is being privatised Nature of privatisation Openness to foreign investors Method of privatisation The role of the Agency for Privatisation Compensation for property nationalised after WW II. 14 14 15 16 17 18 18 19 19 19 20 20 20 20 20 21 22 22 23 23 23 23 24 24 25 25 Formation of a company Number of founders required; restricted areas The form and content of the formation document and companys statutes
Boston Consulting Group: The State of Retailing Online 5 Nov 15, 2001
Prior to September 11th, the performance of this sector had slowed in 2001, both in New York City and across the United States. In the period from 2001 through the end of 2003, total revenue for New York City's travel and tourism-related sectors could drop as much as 7%, to 13%, or $7 billion to $13 billion, from the $102 billion that would otherwise be expected in the period
McGuire Woods: CHANGING EXISTING TRUSTS: THE GST TRAP Nov 01, 2001
Orrick: New Tax-Exempt Bond Program for Public School Construct... Jul 01, 2001
They must be owned by a private, for-profit corporation under a "public-private partnership agreement" (such as a lease or other operating agreement) with a state or local educational agency. School districts should see projects completed in less time, and at less overall cost, depending on the extent to which private developers can bypass procedural obstacles facing schools, such as competitive bidding, prevailing wage, special building codes and contract set-asides
Groom Law Group: District Court Holds on Remand that Erie County's ... Jul 01, 2001
That safe harbor shelters age-based disparities in employee benefits provided that, for each benefit or benefit package, "the amount of payment made or cost incurred on behalf of the older worker is no less than that made or incurred on behalf of a younger worker," as permissible under EEOC regulations. The total per capita cost of insurance was highest under the indemnity plan, somewhat less under the POS plan, and the lowest under the Medicare HMO. In all three cases, most or all of the total
Frost Brown Todd: Health Law Advisory Apr 01, 2001
Ober Kaler: OIG Advisory Opinions Apr 01, 2001
Bradley Arant: Spring 2001 Apr 01, 2001
4 Bradly Arant's E-Commerece Expertise. Recent developments and planning tips of interest, prepared by the firm's Intellectual Property Lawyers
Greenebaum Doll & McDonald: 2nd Quarter 2001 Apr 01, 2001
You may reproduce materials available at this site for your own personal use and for non-commercial distribution. All copies must include this copyright statement
Jenner & Block: Health Care Newsletter Apr 01, 2001
The effective date of the pertinent provisions of the Phase I rules is January 4, 2002. The final rules were issued with a 90-day comment period, which has sincebeen extendedanother 60 days until June 4, 2001
Piper Rudnick: Canadian Startups Must Fly South for Funding Mar 05, 2001
Greenberg Traurig: IRS Allows Tribal Gaming Income to be Placed in Trust F... Mar 01, 2001
A recent item published by the IRS presents a Federal income tax planning possibility for tribal members that receive per capita income from gaming operations. This TAM might be used as a planning technique to defer Federal income tax on a tribe member’s per capita share of gaming income
Chapman and Cutler: March 2001 Mar 01, 2001
The portion of those rules that are relevant to this article require that a public hearing be held (after reasonable public notice) with respect to the property to be financed and the issue of private activity bonds be approved by the governmental unit that issued the bonds (or on whose behalf the bonds were issued) and, if different, the governmental unit having jurisdiction over the area in which the bond financed property is to be located. An approval is valid for any issue used to provide
Morgan Lewis: After 30 Years: New Challenges for Environmental Protec... Mar 01, 2001
It is a perfect time to look back over the history of the environmental movement and evaluate where we stand today. To keep things manageable, I will focus mainly on EPA and limits my comments to the domestic American experience
Thelen Reid & Priest: Asia's Technology Future: Transforming Business Mar 01, 2001
There are specific areas which I could address with today such as cyber crimes, intellectual property protection over the internet, jurisdiction and taxation. I believe we need regulations for many of these activities from the perspective of the Information Technology ("IT") sector
Faegre & Benson: Understanding the Final Rule on Stark II Feb 01, 2001
...indexOf("Opera")==-1 var ns6=document. Phase I, published on January 4, primarily addresses the definitions applicable to the Stark law and the impact on physician group practices and many common financial relationships between physicians and entities that provide DHS. The Phase I final rule is subject to a 90-day comment period, and most provisions go into effect on January 4, 2002
Michael Best & Friedrich: Health Care Alert (February 2001): New Stark II Regulat... Feb 01, 2001
However, certain provisions pertaining to referrals to home health agencies become effective February 5, 2001. Because this first phase of the final rule contains some significant changes from the proposed rules (published in January, 1998), HCFA has provided for a 90-day comment period following publication of these final rules
Bradley Arant: Alabama Commission on Environmental Initiatives Report Feb 01, 2001
State Capital Montgomery, AL 36130 January 22, 2001. It has been an honor to chair this Commission that is so well represented by environmental experts from around our great state
Hale Dorr: Building the New Economy: Implementing the InfoComm Rev... Feb 01, 2001
Hale Dorr: Building the New Economy: Implementing the InfoComm Rev... Feb 01, 2001
Boston Consulting Group: The leading investment banks performed strongly in the ... Jan 15, 2001
In both countries, bidders have committed to paying more than $600 per capita just for the licenses; start-up costs and additional investments in technology are likely to be equally large. Mobile network operators, particularly new entrants with small or nonexistent customer bases, will be under immense pressure to recoup their license and network investments
Boston Consulting Group: The leading investment banks performed strongly in the ... Jan 15, 2001
In both countries, bidders have committed to paying more than $600 per capita just for the licenses; start-up costs and additional investments in technology are likely to be equally large. Mobile network operators, particularly new entrants with small or nonexistent customer bases, will be under immense pressure to
Venable: "Health Care E-lert - OIG Flip-Flops on Gainsharin... Jan 01, 2001
The Proposed Arrangement contained a number of features designed to prevent over- or under-utilization of services and supplies, including per capita distribution of any cost savings to physicians, establishing ceilings and floors for utilization beyond which no savings would be shared, and establishing historical base lines that would be used to judge performance. This can result in fines of up to $2,000 per patient
Hale Dorr: 2000 IPO Report Jan 01, 2001
King & Spalding: Construction Law Handbook: Chapter 2-Visions for the Ne... Oct 17, 2000
...in political parlance, no longer operative. to go into a task performed
Preston Gates & Ellis: One if By Sea Oct 01, 2000
The United States now enters the 21st century as the world's only military superpower, largest single national economy, and premier force in international trade. For example, 60 percent of all grain produced in the U.S. reaches markets at home and abroad via waterways
Piper Rudnick: Another Precinct Reports In? Sep 01, 2000
Piper Rudnick - 404 Page var TimeoutID; var TimeoutType; function HideMe(strwho) { TimeoutType = strwho; TimeoutID = setTimeout('ReallyHideMe("' + strwho + '");',250); } function ReallyHideMe(strwho){ var objLayer; if (document. visibility= 'hidden'; } } function ShowMe(strwho) { clearTimeout(TimeoutID); ReallyHideMe("ddExperience"); ReallyHideMe("ddFirm"); ReallyHideMe("ddLitigation"); ReallyHideMe("ddRealEstate"); ReallyHideMe("ddBusTech"); ReallyHideMe("ddGov"); var objLayer; if (document
Honigman: Court Allows Superfund Defendant to Renegotiate Allocat... Aug 01, 2000
Court Allows Superfund Defendant to Renegotiate Allocated Share to Account for Change in Cleanup Plan Groups of potentially responsible parties (PRPs) responding to a government demand to clean up a Superfund site find endless issues about which to argue, particularly concerning how they should allocate among themselves the costs of remediation. PRP groups sometimes allocate costs based on a simple per capita basis, or on relative volumes of waste that each PRP sent to the site
Paul Weiss: Agricultural Development and Intellectual Property Prot... Jul 01, 2000
AGRICULTURAL DEVELOPMENT AND INTELLECTUAL PROPERTY PROTECTION FOR PLANT VARIETIES: CHINA JOINS THE UPOV. This article examines the development of intellectual property rights in China with respect to new plant varieties
Baker & Hostetler: Current American Antitrust Analysis Is Mortally Wounded... Mar 01, 2000
Rutan & Tucker: The California Limited Liability Company - Is It The Bu... Nov 01, 1999
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Lane Powell: State and Local Taxation of the Internet Jul 01, 1999
The current tax systems were developed in a time when most transactions of buying and selling tangible property were based primarily on the manufacturing and selling of goods and on concepts of physical assets, geographic locations and over-the-counter transactions. The ISP may be charging her $20 per month for access to the Internet
Pillsbury Winthrop: Sustainable Strides: Kyoto's clean development mec... Apr 01, 1999
Mexico's energy reform policies have created economic opportunities and have generated capital for the improvement of living, conditions and sustained industrial growth. Optimism has been tempered, however, by a downturn in global oil prices that has curtailed planned spending on projects to improve operational efficiency and environmental performance
Chapman and Cutler: March 1999 Mar 01, 1999
Similarly, many of the proposals, directly or indirectly, affect the issuance of tax-exempt bonds and the creation of new capital for community development and other public purposes. 75 per capita from the current limit of $1
Dickstein Shapiro: D&O Insurance During Bankruptcy Mar 01, 1999
Or, the corporation may seek permission from the bankruptcy court to fund the defense of its current officers and directors, on the basis that the attention and loyalty of those individuals is necessary to the bankruptcy proceeding. The bankruptcy court rejected that argument, finding that they had no property interest in the policies
Shaw Pittman: New Payment Methodologies for Medicare Managed Care Pla... Jan 15, 1999
The risk adjusted payment methodology (mandated by the Balanced Budget Act of 1997) is intended to account for variations in per-beneficiary costs based on beneficiary health status and demographic factors. Implementation HCFA plans to phase in risk adjustment over a five-year transition period, beginning January 1, 2000
Orrick: Securitization of Proceeds of Tobacco Settlements Jan 01, 1999
Drinker Biddle & Reath: PSOs Under the Balanced Budget Act of 1997 Feb 28, 1998
Importantly, PSOs are permitted to provide indemnity benefits as part of a Medicare+Choice plan, along with an unlimited variety of managed care benefits. Because a three-year period is probably not long enough to determine whether a given Medicare+Choice plan is profitable or not, a legitimate question is whether PSOs should bother with the waiver procedure
Pillsbury Winthrop: Antitrust Analysis Of Bank Mergers: Review Of The Natio... Feb 01, 1998
THE NATIONSBANK-BARNETT MERGER With its merger with Barnett, NationsBank increased its share of total U.S. deposits from approximately five percent to almost six percent. More significantly, the merger of NationsBank and Barnett, which had overlapping operations in Florida and Georgia, resulted in NationsBank's controlling 29
Testa: The Macro View: Dec 01, 1997
The country’s GDP has grown at an average pace of 6% per annum over the last six years and total exports have grown at a rate of approximately 11% per annum in the 1990s. 3% of its GDP on research and development (the highest percentage in the world), and has a government budget of nearly $400 million to provide research and development grants to high technology companies
Weil: Reliance on Outside Case Management Firm Will Not Insul... Apr 01, 1997
The agreement between Xerox and APM required participants to seek prior approval from APM before beginning treatment, so as to allow APM s team of medical experts an opportunity to evaluate whether an employee s proposed treatment was medically necessary for his or her diagnosed condition. In return for these services, Xerox paid APM a set fee per plan participant, and retained the ultimate authority to make the final determination as to payment of benefits
Jones Day: OIG Issues New Advisory Opinion on Gainsharing Reversin... Feb 28, 1997
Under the proposed arrangement, the Group would receive a percentage of the savings generated by the Group's implementation of certain cost-saving measures when performing surgery at the hospital. Background "Gainsharing" arrangements describe a variety of compensation arrangements under which physicians are paid a percentage of cost savings achieved by a hospital though improved management of patient care
Jones Day: Summary of Key Provisions of Stark II Final Regulations Feb 28, 1997
The Final Regulations were issued as a final rule with a 90-day comment period and an effective date of January 4, 2002. A second final rule with comment period (Phase II) will be issued "shortly," HCFA advised
Orrick: IRS Releases Proposed Regulations and Revenue Procedure... Jan 01, 1996
Greenberg Traurig: Health Care Bankruptcy Issues: Provider Agreements As E... Aug 01, 1994
...there is no material performance due from [Medicaid] at the expiration of the term. " University Medical Center, 973 F.2d at 1079180, citing, Lee v. Schweiker, 739 F.2d 870, 875 (3d Cir. 1984). Therefore, recoupment may permit the government or an intermediary to apply post-petition Medicare payments to reduce pre-petition overpayments when both obligations arise under the same contract or transaction with the debtor. If a court authorizes recoupment of post-petition payments, the debtor's
July 25
The SEC has also issued a notice extending the comment period on the interim final compliance rules until September 4, 2001. It has been reported that South Korea will remove a capital gains tax on investment funds that invest over 30% of their assets in high yield bonds
September 2003
The legal issues discussed at these hearings, and the legal arguments that can be made on behalf of a property owner, are usually pivotal to the result. Yet despite the importance of these hearings, more and more often one can see engineers, architects, land planners and other non-legal professionals representing property owners at these hearings
Health Care Alert - March 26
The Centers for Medicare and Medicaid Services (CMS) today published in the Federal Register the Phase II Stark regulations (Phase II Rule),as an interim rule with comment period. CMS notes that the Phase I Rule (published January 4,2001) and the Phase II Rule,together,supersede the 1995 final rule, which has been applicable to referrals for clinical laboratory services
Health Care Industry Alert - December 15
Our lawyers combine a strong background in the complexities of health care financing and delivery with expertise in the laws and regulations governing the health care field, including regulation of medical privacy, trade regulation, and competition. Our lawyers also have extensive experience representing drug and device manufacturers on enforcement and regulatory matters before the Federal Trade Commission, the Food and Drug Administration, and state enforcement agencies
Volume 3
The law was changed in 1998, when ESOP trusts were permitted to own shares of S corporations for the first time and when several (not all) of the major tax incentives provided for ESOPs were extended to S corporations. abuses that can arise where an ESOP's ownership is subject to substantial dilution through the use of stock options and other forms of equity interests (so-called "synthetic equity") for management and venture capitalists
Volume 5
Method of Allocating Expenses Among a Number of Participants The DOL noted that there are two main methods of allocating expenses among participants: (i) pro rata, where expenses are allocated based on account balances, and (ii) per capita, where an equal amount is charged to each account, regardless of the relative values. However, if the allocation method appears arbitrary, such as where expenses are allocated on a per-capita basis when the expense itself is generated on a pro-rata basis, that
Health Care Industry Alert - August 17
Notably, the NPRM permits charitable organizations' contributions to count toward a beneficiary's annual out-of-pocket catastrophic limit of $3,600 and imposes a less restrictive asset test on beneficiaries seeking to qualify for the MMA's low-income subsidies. Our lawyers combine a strong background in the mechanisms of health care delivery and financing with expertise in the substantive law governing the health care field
TCEQ Regulatory Watch
Overview of Issues Common to Structuring
Over the period 1987-1996, natural gas consumption expanded at a rate of 25% percent compared to crude oil's expansion of consumption by only 13. LNG exports are expected to rise by more than 7% per annum during 1995-2005, especially given the fact that four new projects (Ras Laffan, Nigeria, Oman, and Atlantic) commenced deliveries of LNG within the last year
: Public Finance Bondletter
The new per state cap is the greater of $225 million or $75 per capita. The IRS's Charles Anderson, Manager of Bond Field Operations, says that "We're going to take a real close look on the comingled funds without a doubt. We'll look at them a lot closer than the ones that aren't comingled." Short Takes TBB (January 23) reports that Kmart Corp.'s January 22 bankruptcy filing "could seriously jeopardize some of the 95 municipal debt issues sold by at least 76 different issuers in 17 different
: New Medicare
The Act will provide a 20% increase in per diem payments for 15 resource utilization group (RUG) categories covering Extensive Services, Special Care, Clinically Complex, High Rehabilitation, and Medium Rehabilitation (SE3, SE2, SE1, SSC, SSB, SSA, CC2, CC1, CB2, CB1, CA2, CA1, RHC, RMC, and RMB). In addition, the Act will include an across-the-board 4% increase of the federal per diem payment rate during fiscal year (FY) 2001-02
Briggs & Morgan: Charging Plan Expenses to Participants
With regard to those expenses that can be charged to participants, plan administrators must decide whether an expense should be spread among all participants (pro rata method), or to just one participant or group of participants (per capita method). To the extent possible, plan administrators generally prefer to allocate expenses according to the per capita method because then the expense is allocated to the participant or group of participants who are actually causing the expense to be incurred
Cooley Godward: Department of Labor Reverses its Position on QDRO Expen...
...g., pro rata or per capita) of   reasonable plan expenses, without regard to whether the accounts of active participants are charged such expenses and without regard to whether the vested separated participant was afforded the option of withdrawing the funds from his or her account or the option to roll the funds over to another plan or individual retirement account. The DOL discussed principles plan sponsors should consider when deciding whether to allocate plan operational expenses on a
Cooley Godward: Department of Labor Reverses its Position on QDRO Expen...
...g., pro rata or per capita) of   reasonable plan expenses, without regard to whether the accounts of active participants are charged such expenses and without regard to whether the vested separated participant was afforded the option of withdrawing the funds from his or her account or the option to roll the funds over to another plan or individual retirement account. The DOL discussed principles plan sponsors should consider when deciding whether to allocate plan operational expenses on a
Fisher & Phillips: Labor Letter (8/03) pdf
By Callan Carter Earlier this year, the Department of Labor (DOL) issued Field Assistance Bulletin 2003-3, providing employers with guidance about how a proper and reasonable employee benefit plan expense can be paid from general plan assets or charged to an individual participant. The Labor Letter is a periodic publication of Fisher ips LLP and should not be construed as legal advice or legal opinion on any specific facts or circumstances
Fox Rothschild: June 2003
For further information on their legal experience, please see below. com Bills, bills, bills: Assessing Municipal Charges for Application Reviews The Pennsylvania Municipalities Planning Code ("MPC") authorizes municipalities to enact ordinances that allow them to charge developers for certain items in processing applications for zoning and subdivision and land development relief
Fox Rothschild: March 2003
Developers frequently ask, "When can I rely on the current zoning and when am I protected against a zoning change?" The "time of decision rule" is the law in New Jersey. In the case of S.T.C. Corp. vs. Planning Board of Township of Hillsborough, 94 N.J. Super
Gardner Carton: IRS Releases New Gaming Tax Law Publication
This publication provides guidance to Tribal Governments on employment taxes, wagering excise taxes, and withholding and reporting obligations applicable to per capita payments and payments of gambling winnings. Tax Status of Tribal Gaming Operations Through examples, the IRS publication confirms the current tax status of tribal gaming operations
Gardner Carton: IRS Holds that Amount Held in Tribal Endowment Are Not ...
Some tribes have established endowment funds in order to decrease dependence upon revenue derived from expendablenaturalresourcesorregulatedgamingoperations. TherulingstatedthattheTrustwouldbefundedwithproperty transferred to it by the Tribe
Gardner Carton: New Legislation Provides Credits and Incentives for Ind...
5 billion per year $2. 0 billion per year $3
Gardner Carton: Tribal Tax Issues on 2001 Treasury/IRS Business Plan
This paper briefly outlines the background and key issues related to these two tribal tax guidance projects. At a minimum, such wholly-owned tribal corporations should be permitted to satisfy the integral part test on a case-by-case basis depending on the facts and circumstances
Goodwin Procter: Employee Benefits Update
...e., the legislative changes to the taxqualification rules enacted since 1994) by the later of: (i) the last day of the twelve-month period beginning after the date the Prototype Plan sponsor receives the last approval letter for its Prototype Plan; or (ii) September 30, 2003. IRS Issues Regulations on "CatchUp" Contributions The IRS issued rules governing "catch-up" contributions i.e., elective, pre-tax contributions under 401(k) and 403(b) plans1 that are made by employees age 50 or over and
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn LLP. The IRS' position was that a portion of the payments to the shareholders "is profit attributable to services performed by the nonshareholder surgeons, which should be treated as a nondeductible, disguised dividend rather than as deductible compensation." There was no dispute that the PC could deduct as purely for services the portion of the shareholder compensation equal to collections from
Honigman Miller: A Legal Briefing on Gainsharing Programs
Gainsharing is a plan to align the economic incentives of hospitals and physicians in an effort to provide cost effective care, maintain or improve quality of care and patient satisfaction, resulting in a sharing of the cost savings achieved through some combination of a percentage payment, hourly fee or fixed fee to the physician. Hospitals see gainsharing as a method to help reduce costs through standardization and economic efficiencies in operations
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn. These taxes apply to Disqualified Persons (at rates of up to 225%) and Organization Managers (10% rate up to $10,000 per transaction)
Littler Mendelson: Reductions in Force
With the economy in recession and the capital and securities markets in turmoil, reductionsin-force (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Littler Mendelson: Reductions in Force: Issues and Strategies for the Down...
With the economy slowing in 2001 and the capital and securities markets in turmoil, reductions-inforce (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Tax Issues for LLCs and LLPs
A limited liability company ("LLC") is an unincorporated entity which limits the liability of its owners (generally known as members) and the persons who run it (generally known as managers) to their investments in the enterprise. An LLC is sometimes described as, and is perhaps best analogized to, a limited partnership with no general partner
Saul Ewing: "Medicare Prescription Drug Improvement And Modern...
Initial enrollment period for eligible beneficiaries to sign up for the prescription drug benefit ("PDP") or Medicare Advantage Plan ("MA") is from November 15, 2005 to May 15, 2006. Penalties for late enrollment will be imposed on Part D eligible individuals who enroll in a PDP or MA-PD after the initial enrollment period and fail to maintain continuous creditable prescription drug coverage during the period of non-enrollment
Shearman & Sterling: Neuer Markt Report*
Gateway to European capital markets key to growth. Many of these factors for example, the performance of listed companies, changes in law or governmental regulation, and general macroeconomic developments are beyond the control of Deutsche Börse AG. Deutsche Börse AG does not have a duty to update this Report to reflect future developments
Snell & Wilmer: Employee Benefits Alert July 2003
Theproposedregulationsprovidedthatifanemployerplanpermitscatch-upcontributions, all other Section 410(k) plans, SIMPLE IRA plans, SEPs, SARSEPs, Section 403(b) tax shelteredannuitycontractsandSection457plansintheemployer'scontrolledgroupthat permit elective deferrals must provide catch-up eligible participants (i. e., does not create a prohibited cutback of benefits) if the plan is amended to eliminate or restrict optional forms of payment, such as installment or annuity options, provided the
Snell & Wilmer: Runaway Malpractice Verdicts: Cause and Effect
Copyright 2003 American Health Lawyers Association, Washington, D.C. Reprint permission granted. com Reprint permission For academic purposes Copyright Clearance Center (978) 750-8400 · www
Vorys Sater: Ohio First to Put Reins on Out-of-Control Asbestos Liti...
With permission to reprint from The Metropolitan Corporate Counsel. Asbestos and "toxic tort" personal injury claims are growing exponentially across the United States, and not necessarily because sickness is increasing
Williams Mullen: Rules for tech contractors complex when dealing with fe...
In 2002, Virginia ranked second among the states in per capita federal funds received. Limited rights permit the department to use and disclose the technical data, but only within the government itself
Winston Strawn: IRS Issues Proposed Regulations on Transfer of Excess P...
Volume 3
The law was changed in 1998, when ESOP trusts were permitted to own shares of S corporations for the first time and when several (not all) of the major tax incentives provided for ESOPs were extended to S corporations. abuses that can arise where an ESOP's ownership is subject to substantial dilution through the use of stock options and other forms of equity interests (so-called "synthetic equity") for management and venture capitalists
Volume 5
Method of Allocating Expenses Among a Number of Participants The DOL noted that there are two main methods of allocating expenses among participants: (i) pro rata, where expenses are allocated based on account balances, and (ii) per capita, where an equal amount is charged to each account, regardless of the relative values. However, if the allocation method appears arbitrary, such as where expenses are allocated on a per-capita basis when the expense itself is generated on a pro-rata basis, that
Overview of Issues Common to Structuring
Over the period 1987-1996, natural gas consumption expanded at a rate of 25% percent compared to crude oil's expansion of consumption by only 13. LNG exports are expected to rise by more than 7% per annum during 1995-2005, especially given the fact that four new projects (Ras Laffan, Nigeria, Oman, and Atlantic) commenced deliveries of LNG within the last year
: Public Finance Bondletter
The new per state cap is the greater of $225 million or $75 per capita. The IRS's Charles Anderson, Manager of Bond Field Operations, says that "We're going to take a real close look on the comingled funds without a doubt. We'll look at them a lot closer than the ones that aren't comingled." Short Takes TBB (January 23) reports that Kmart Corp.'s January 22 bankruptcy filing "could seriously jeopardize some of the 95 municipal debt issues sold by at least 76 different issuers in 17 different
Cooley Godward: Department of Labor Reverses its Position on QDRO Expen...
...g., pro rata or per capita) of   reasonable plan expenses, without regard to whether the accounts of active participants are charged such expenses and without regard to whether the vested separated participant was afforded the option of withdrawing the funds from his or her account or the option to roll the funds over to another plan or individual retirement account. The DOL discussed principles plan sponsors should consider when deciding whether to allocate plan operational expenses on a
Gardner Carton: IRS Releases New Gaming Tax Law Publication
This publication provides guidance to Tribal Governments on employment taxes, wagering excise taxes, and withholding and reporting obligations applicable to per capita payments and payments of gambling winnings. Tax Status of Tribal Gaming Operations Through examples, the IRS publication confirms the current tax status of tribal gaming operations
Gardner Carton: IRS Holds that Amount Held in Tribal Endowment Are Not ...
Some tribes have established endowment funds in order to decrease dependence upon revenue derived from expendablenaturalresourcesorregulatedgamingoperations. TherulingstatedthattheTrustwouldbefundedwithproperty transferred to it by the Tribe
Gardner Carton: New Legislation Provides Credits and Incentives for Ind...
5 billion per year $2. 0 billion per year $3
Gardner Carton: Tribal Tax Issues on 2001 Treasury/IRS Business Plan
This paper briefly outlines the background and key issues related to these two tribal tax guidance projects. At a minimum, such wholly-owned tribal corporations should be permitted to satisfy the integral part test on a case-by-case basis depending on the facts and circumstances
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn LLP. The IRS' position was that a portion of the payments to the shareholders "is profit attributable to services performed by the nonshareholder surgeons, which should be treated as a nondeductible, disguised dividend rather than as deductible compensation." There was no dispute that the PC could deduct as purely for services the portion of the shareholder compensation equal to collections from
Honigman Miller: A Legal Briefing on Gainsharing Programs
Gainsharing is a plan to align the economic incentives of hospitals and physicians in an effort to provide cost effective care, maintain or improve quality of care and patient satisfaction, resulting in a sharing of the cost savings achieved through some combination of a percentage payment, hourly fee or fixed fee to the physician. Hospitals see gainsharing as a method to help reduce costs through standardization and economic efficiencies in operations
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn. These taxes apply to Disqualified Persons (at rates of up to 225%) and Organization Managers (10% rate up to $10,000 per transaction)
Littler Mendelson: Reductions in Force
With the economy in recession and the capital and securities markets in turmoil, reductionsin-force (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Littler Mendelson: Reductions in Force: Issues and Strategies for the Down...
With the economy slowing in 2001 and the capital and securities markets in turmoil, reductions-inforce (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Tax Issues for LLCs and LLPs
A limited liability company ("LLC") is an unincorporated entity which limits the liability of its owners (generally known as members) and the persons who run it (generally known as managers) to their investments in the enterprise. An LLC is sometimes described as, and is perhaps best analogized to, a limited partnership with no general partner
Shearman & Sterling: Neuer Markt Report*
Gateway to European capital markets key to growth. Many of these factors for example, the performance of listed companies, changes in law or governmental regulation, and general macroeconomic developments are beyond the control of Deutsche Börse AG. Deutsche Börse AG does not have a duty to update this Report to reflect future developments
Snell & Wilmer: Employee Benefits Alert July 2003
Theproposedregulationsprovidedthatifanemployerplanpermitscatch-upcontributions, all other Section 410(k) plans, SIMPLE IRA plans, SEPs, SARSEPs, Section 403(b) tax shelteredannuitycontractsandSection457plansintheemployer'scontrolledgroupthat permit elective deferrals must provide catch-up eligible participants (i. e., does not create a prohibited cutback of benefits) if the plan is amended to eliminate or restrict optional forms of payment, such as installment or annuity options, provided the
Snell & Wilmer: Runaway Malpractice Verdicts: Cause and Effect
Copyright 2003 American Health Lawyers Association, Washington, D.C. Reprint permission granted. com Reprint permission For academic purposes Copyright Clearance Center (978) 750-8400 · www
Williams Mullen: Rules for tech contractors complex when dealing with fe...
In 2002, Virginia ranked second among the states in per capita federal funds received. Limited rights permit the department to use and disclose the technical data, but only within the government itself
Winston Strawn: IRS Issues Proposed Regulations on Transfer of Excess P...
Health Care Alert - March 26
The Centers for Medicare and Medicaid Services (CMS) today published in the Federal Register the Phase II Stark regulations (Phase II Rule),as an interim rule with comment period. CMS notes that the Phase I Rule (published January 4,2001) and the Phase II Rule,together,supersede the 1995 final rule, which has been applicable to referrals for clinical laboratory services
Volume 5
Method of Allocating Expenses Among a Number of Participants The DOL noted that there are two main methods of allocating expenses among participants: (i) pro rata, where expenses are allocated based on account balances, and (ii) per capita, where an equal amount is charged to each account, regardless of the relative values. However, if the allocation method appears arbitrary, such as where expenses are allocated on a per-capita basis when the expense itself is generated on a pro-rata basis, that
Volume 3
The law was changed in 1998, when ESOP trusts were permitted to own shares of S corporations for the first time and when several (not all) of the major tax incentives provided for ESOPs were extended to S corporations. abuses that can arise where an ESOP's ownership is subject to substantial dilution through the use of stock options and other forms of equity interests (so-called "synthetic equity") for management and venture capitalists
Health Care Industry Alert - December 15
Our lawyers combine a strong background in the complexities of health care financing and delivery with expertise in the laws and regulations governing the health care field, including regulation of medical privacy, trade regulation, and competition. Our lawyers also have extensive experience representing drug and device manufacturers on enforcement and regulatory matters before the Federal Trade Commission, the Food and Drug Administration, and state enforcement agencies
Overview of Issues Common to Structuring
Over the period 1987-1996, natural gas consumption expanded at a rate of 25% percent compared to crude oil's expansion of consumption by only 13. LNG exports are expected to rise by more than 7% per annum during 1995-2005, especially given the fact that four new projects (Ras Laffan, Nigeria, Oman, and Atlantic) commenced deliveries of LNG within the last year
: Public Finance Bondletter
The new per state cap is the greater of $225 million or $75 per capita. The IRS's Charles Anderson, Manager of Bond Field Operations, says that "We're going to take a real close look on the comingled funds without a doubt. We'll look at them a lot closer than the ones that aren't comingled." Short Takes TBB (January 23) reports that Kmart Corp.'s January 22 bankruptcy filing "could seriously jeopardize some of the 95 municipal debt issues sold by at least 76 different issuers in 17 different
Cooley Godward: Department of Labor Reverses its Position on QDRO Expen...
...g., pro rata or per capita) of   reasonable plan expenses, without regard to whether the accounts of active participants are charged such expenses and without regard to whether the vested separated participant was afforded the option of withdrawing the funds from his or her account or the option to roll the funds over to another plan or individual retirement account. The DOL discussed principles plan sponsors should consider when deciding whether to allocate plan operational expenses on a
Fox Rothschild: June 2003
For further information on their legal experience, please see below. com Bills, bills, bills: Assessing Municipal Charges for Application Reviews The Pennsylvania Municipalities Planning Code ("MPC") authorizes municipalities to enact ordinances that allow them to charge developers for certain items in processing applications for zoning and subdivision and land development relief
Fox Rothschild: September 2003
The legal issues discussed at these hearings, and the legal arguments that can be made on behalf of a property owner, are usually pivotal to the result. Yet despite the importance of these hearings, more and more often one can see engineers, architects, land planners and other non-legal professionals representing property owners at these hearings
Gardner Carton: IRS Releases New Gaming Tax Law Publication
This publication provides guidance to Tribal Governments on employment taxes, wagering excise taxes, and withholding and reporting obligations applicable to per capita payments and payments of gambling winnings. Tax Status of Tribal Gaming Operations Through examples, the IRS publication confirms the current tax status of tribal gaming operations
Gardner Carton: IRS Holds that Amount Held in Tribal Endowment Are Not ...
Some tribes have established endowment funds in order to decrease dependence upon revenue derived from expendablenaturalresourcesorregulatedgamingoperations. TherulingstatedthattheTrustwouldbefundedwithproperty transferred to it by the Tribe
Gardner Carton: New Legislation Provides Credits and Incentives for Ind...
5 billion per year $2. 0 billion per year $3
Gardner Carton: Tribal Tax Issues on 2001 Treasury/IRS Business Plan
This paper briefly outlines the background and key issues related to these two tribal tax guidance projects. At a minimum, such wholly-owned tribal corporations should be permitted to satisfy the integral part test on a case-by-case basis depending on the facts and circumstances
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn LLP. The IRS' position was that a portion of the payments to the shareholders "is profit attributable to services performed by the nonshareholder surgeons, which should be treated as a nondeductible, disguised dividend rather than as deductible compensation." There was no dispute that the PC could deduct as purely for services the portion of the shareholder compensation equal to collections from
Honigman Miller: A Legal Briefing on Gainsharing Programs
Gainsharing is a plan to align the economic incentives of hospitals and physicians in an effort to provide cost effective care, maintain or improve quality of care and patient satisfaction, resulting in a sharing of the cost savings achieved through some combination of a percentage payment, hourly fee or fixed fee to the physician. Hospitals see gainsharing as a method to help reduce costs through standardization and economic efficiencies in operations
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn. These taxes apply to Disqualified Persons (at rates of up to 225%) and Organization Managers (10% rate up to $10,000 per transaction)
Littler Mendelson: Reductions in Force
With the economy in recession and the capital and securities markets in turmoil, reductionsin-force (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Littler Mendelson: Reductions in Force: Issues and Strategies for the Down...
With the economy slowing in 2001 and the capital and securities markets in turmoil, reductions-inforce (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Tax Issues for LLCs and LLPs
A limited liability company ("LLC") is an unincorporated entity which limits the liability of its owners (generally known as members) and the persons who run it (generally known as managers) to their investments in the enterprise. An LLC is sometimes described as, and is perhaps best analogized to, a limited partnership with no general partner
Shearman & Sterling: Neuer Markt Report*
Gateway to European capital markets key to growth. Many of these factors for example, the performance of listed companies, changes in law or governmental regulation, and general macroeconomic developments are beyond the control of Deutsche Börse AG. Deutsche Börse AG does not have a duty to update this Report to reflect future developments
Snell & Wilmer: Employee Benefits Alert July 2003
Theproposedregulationsprovidedthatifanemployerplanpermitscatch-upcontributions, all other Section 410(k) plans, SIMPLE IRA plans, SEPs, SARSEPs, Section 403(b) tax shelteredannuitycontractsandSection457plansintheemployer'scontrolledgroupthat permit elective deferrals must provide catch-up eligible participants (i. e., does not create a prohibited cutback of benefits) if the plan is amended to eliminate or restrict optional forms of payment, such as installment or annuity options, provided the
Snell & Wilmer: Runaway Malpractice Verdicts: Cause and Effect
Copyright 2003 American Health Lawyers Association, Washington, D.C. Reprint permission granted. com Reprint permission For academic purposes Copyright Clearance Center (978) 750-8400 · www
Williams Mullen: Rules for tech contractors complex when dealing with fe...
In 2002, Virginia ranked second among the states in per capita federal funds received. Limited rights permit the department to use and disclose the technical data, but only within the government itself
Winston Strawn: IRS Issues Proposed Regulations on Transfer of Excess P...
Health Care Alert - March 26
The Centers for Medicare and Medicaid Services (CMS) today published in the Federal Register the Phase II Stark regulations (Phase II Rule),as an interim rule with comment period. CMS notes that the Phase I Rule (published January 4,2001) and the Phase II Rule,together,supersede the 1995 final rule, which has been applicable to referrals for clinical laboratory services
Health Care Industry Alert - December 15
Our lawyers combine a strong background in the complexities of health care financing and delivery with expertise in the laws and regulations governing the health care field, including regulation of medical privacy, trade regulation, and competition. Our lawyers also have extensive experience representing drug and device manufacturers on enforcement and regulatory matters before the Federal Trade Commission, the Food and Drug Administration, and state enforcement agencies
Volume 3
The law was changed in 1998, when ESOP trusts were permitted to own shares of S corporations for the first time and when several (not all) of the major tax incentives provided for ESOPs were extended to S corporations. abuses that can arise where an ESOP's ownership is subject to substantial dilution through the use of stock options and other forms of equity interests (so-called "synthetic equity") for management and venture capitalists
Volume 5
Method of Allocating Expenses Among a Number of Participants The DOL noted that there are two main methods of allocating expenses among participants: (i) pro rata, where expenses are allocated based on account balances, and (ii) per capita, where an equal amount is charged to each account, regardless of the relative values. However, if the allocation method appears arbitrary, such as where expenses are allocated on a per-capita basis when the expense itself is generated on a pro-rata basis, that
Overview of Issues Common to Structuring
Over the period 1987-1996, natural gas consumption expanded at a rate of 25% percent compared to crude oil's expansion of consumption by only 13. LNG exports are expected to rise by more than 7% per annum during 1995-2005, especially given the fact that four new projects (Ras Laffan, Nigeria, Oman, and Atlantic) commenced deliveries of LNG within the last year
: Public Finance Bondletter
The new per state cap is the greater of $225 million or $75 per capita. The IRS's Charles Anderson, Manager of Bond Field Operations, says that "We're going to take a real close look on the comingled funds without a doubt. We'll look at them a lot closer than the ones that aren't comingled." Short Takes TBB (January 23) reports that Kmart Corp.'s January 22 bankruptcy filing "could seriously jeopardize some of the 95 municipal debt issues sold by at least 76 different issuers in 17 different
Brown McCarroll: The Gainsharing Hoopla: What Did the OIG Really Say?
March 7, 2005 by Kathryn Midboe Darling Six times in 2005, the Office of Inspector General (“OIG”) of the Department of Health and Human Services (“HHS”) told us in advisory opinions that gainsharing arrangements (a) constitute an improper payment to induce reduction or limitation of services and (b) potentially generate prohibited referrals in violation of the anti-kickback provisions of the Social Security Act, as amended. In each case, over a one-year period, a hospital paid a cardiac surgeon
Cooley Godward: An Introduction to the World of Intellectual Property a...
Cooley Godward LLP | News cations | In The News | An Introduction to the World of Intellectual Property and Antitrust Advanced Search Search Help In The News Recent HeadlinesAnnual ReviewsCooley AlertsAlerts Sign UpIn The NewsPress Releases 01 Jan 2005An Introduction to the World of Intellectual Property and AntitrustBy: Craig Waldman, Francis FryscakEven after significant shocks to the “new economy,� the creation of intellectual property remains an essential part of the U.S. market. Studies
Cooley Godward: Department of Labor Reverses its Position on QDRO Expen...
...g., pro rata or per capita) of   reasonable plan expenses, without regard to whether the accounts of active participants are charged such expenses and without regard to whether the vested separated participant was afforded the option of withdrawing the funds from his or her account or the option to roll the funds over to another plan or individual retirement account. The DOL discussed principles plan sponsors should consider when deciding whether to allocate plan operational expenses on a
Fox Rothschild: June 2003
For further information on their legal experience, please see below. com Bills, bills, bills: Assessing Municipal Charges for Application Reviews The Pennsylvania Municipalities Planning Code ("MPC") authorizes municipalities to enact ordinances that allow them to charge developers for certain items in processing applications for zoning and subdivision and land development relief
Fox Rothschild: September 2003
The legal issues discussed at these hearings, and the legal arguments that can be made on behalf of a property owner, are usually pivotal to the result. Yet despite the importance of these hearings, more and more often one can see engineers, architects, land planners and other non-legal professionals representing property owners at these hearings
Gardner Carton: IRS Releases New Gaming Tax Law Publication
Gardner Carton: IRS Holds that Amount Held in Tribal Endowment Are Not ...
Gardner Carton: New Legislation Provides Credits and Incentives for Ind...
Gardner Carton: Tribal Tax Issues on 2001 Treasury/IRS Business Plan
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn LLP. The IRS' position was that a portion of the payments to the shareholders "is profit attributable to services performed by the nonshareholder surgeons, which should be treated as a nondeductible, disguised dividend rather than as deductible compensation." There was no dispute that the PC could deduct as purely for services the portion of the shareholder compensation equal to collections from
Honigman Miller: A Legal Briefing on Gainsharing Programs
Gainsharing is a plan to align the economic incentives of hospitals and physicians in an effort to provide cost effective care, maintain or improve quality of care and patient satisfaction, resulting in a sharing of the cost savings achieved through some combination of a percentage payment, hourly fee or fixed fee to the physician. Hospitals see gainsharing as a method to help reduce costs through standardization and economic efficiencies in operations
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn. These taxes apply to Disqualified Persons (at rates of up to 225%) and Organization Managers (10% rate up to $10,000 per transaction)
Littler Mendelson: Reductions in Force
With the economy in recession and the capital and securities markets in turmoil, reductionsin-force (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Littler Mendelson: Reductions in Force: Issues and Strategies for the Down...
With the economy slowing in 2001 and the capital and securities markets in turmoil, reductions-inforce (RIF) and reorganizations have become a daily occurrence in many sectors of the economy. Did the layoff selection process focus on positions or personnel (i
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Tax Issues for LLCs and LLPs
A limited liability company ("LLC") is an unincorporated entity which limits the liability of its owners (generally known as members) and the persons who run it (generally known as managers) to their investments in the enterprise. An LLC is sometimes described as, and is perhaps best analogized to, a limited partnership with no general partner
Shearman & Sterling: Neuer Markt Report*
Gateway to European capital markets key to growth. Many of these factors for example, the performance of listed companies, changes in law or governmental regulation, and general macroeconomic developments are beyond the control of Deutsche Börse AG. Deutsche Börse AG does not have a duty to update this Report to reflect future developments
Snell & Wilmer: Employee Benefits Alert July 2003
Theproposedregulationsprovidedthatifanemployerplanpermitscatch-upcontributions, all other Section 410(k) plans, SIMPLE IRA plans, SEPs, SARSEPs, Section 403(b) tax shelteredannuitycontractsandSection457plansintheemployer'scontrolledgroupthat permit elective deferrals must provide catch-up eligible participants (i. e., does not create a prohibited cutback of benefits) if the plan is amended to eliminate or restrict optional forms of payment, such as installment or annuity options, provided the
Snell & Wilmer: Runaway Malpractice Verdicts: Cause and Effect
Copyright 2003 American Health Lawyers Association, Washington, D.C. Reprint permission granted. com Reprint permission For academic purposes Copyright Clearance Center (978) 750-8400 · www
Vorys Sater: Ohio First to Put Reins on Out-of-Control Asbestos Liti...
With permission to reprint from The Metropolitan Corporate Counsel. Asbestos and "toxic tort" personal injury claims are growing exponentially across the United States, and not necessarily because sickness is increasing
Winston Strawn: IRS Issues Proposed Regulations on Transfer of Excess P...
Health Care Alert - March 26
The Centers for Medicare and Medicaid Services (CMS) today published in the Federal Register the Phase II Stark regulations (Phase II Rule),as an interim rule with comment period. CMS notes that the Phase I Rule (published January 4,2001) and the Phase II Rule,together,supersede the 1995 final rule, which has been applicable to referrals for clinical laboratory services
Health Care Industry Alert - December 15
Our lawyers combine a strong background in the complexities of health care financing and delivery with expertise in the laws and regulations governing the health care field, including regulation of medical privacy, trade regulation, and competition. Our lawyers also have extensive experience representing drug and device manufacturers on enforcement and regulatory matters before the Federal Trade Commission, the Food and Drug Administration, and state enforcement agencies
Volume 3
The law was changed in 1998, when ESOP trusts were permitted to own shares of S corporations for the first time and when several (not all) of the major tax incentives provided for ESOPs were extended to S corporations. abuses that can arise where an ESOP's ownership is subject to substantial dilution through the use of stock options and other forms of equity interests (so-called "synthetic equity") for management and venture capitalists
Volume 5
Method of Allocating Expenses Among a Number of Participants The DOL noted that there are two main methods of allocating expenses among participants: (i) pro rata, where expenses are allocated based on account balances, and (ii) per capita, where an equal amount is charged to each account, regardless of the relative values. However, if the allocation method appears arbitrary, such as where expenses are allocated on a per-capita basis when the expense itself is generated on a pro-rata basis, that
Overview of Issues Common to Structuring
Over the period 1987-1996, natural gas consumption expanded at a rate of 25% percent compared to crude oil's expansion of consumption by only 13. LNG exports are expected to rise by more than 7% per annum during 1995-2005, especially given the fact that four new projects (Ras Laffan, Nigeria, Oman, and Atlantic) commenced deliveries of LNG within the last year
: Public Finance Bondletter
The new per state cap is the greater of $225 million or $75 per capita. The IRS's Charles Anderson, Manager of Bond Field Operations, says that "We're going to take a real close look on the comingled funds without a doubt. We'll look at them a lot closer than the ones that aren't comingled." Short Takes TBB (January 23) reports that Kmart Corp.'s January 22 bankruptcy filing "could seriously jeopardize some of the 95 municipal debt issues sold by at least 76 different issuers in 17 different
Akin Gump: Alerts
Under the discount card program, additional transitional assistance is available for beneficiaries whose income is at or below 135 percent of the poverty line. Once that deductible is met, Medicare will pay 75 percent of costs up to $2,250, and then will pay all but nominal cost-sharing costs once the beneficiary reaches the catastrophic coverage limit of $3,600 (leaving beneficiaries with the so-called "doughnut hole" in their coverage)
Brown McCarroll: The Gainsharing Hoopla: What Did the OIG Really Say?
March 7, 2005 by Kathryn Midboe Darling Six times in 2005, the Office of Inspector General (“OIG”) of the Department of Health and Human Services (“HHS”) told us in advisory opinions that gainsharing arrangements (a) constitute an improper payment to induce reduction or limitation of services and (b) potentially generate prohibited referrals in violation of the anti-kickback provisions of the Social Security Act, as amended. In each case, over a one-year period, a hospital paid a cardiac surgeon
Cooley Godward: An Introduction to the World of Intellectual Property a...
Cooley Godward LLP | News cations | In The News | An Introduction to the World of Intellectual Property and Antitrust Advanced Search Search Help In The News Recent HeadlinesAnnual ReviewsCooley AlertsAlerts Sign UpIn The NewsPress Releases 01 Jan 2005An Introduction to the World of Intellectual Property and AntitrustBy: Craig Waldman, Francis FryscakEven after significant shocks to the “new economy,� the creation of intellectual property remains an essential part of the U.S. market. Studies
Cooley Godward: Department of Labor Reverses its Position on QDRO Expen...
...g., pro rata or per capita) of   reasonable plan expenses, without regard to whether the accounts of active participants are charged such expenses and without regard to whether the vested separated participant was afforded the option of withdrawing the funds from his or her account or the option to roll the funds over to another plan or individual retirement account. The DOL discussed principles plan sponsors should consider when deciding whether to allocate plan operational expenses on a
Fisher & Phillips: Labor Letter (11/05) pdf
SPLINTER GROUP PLOTS NEW COURSE FOR UNIONS Continued from page 1 Change to Win estimates that per capita taxes alone will generate approximately $16 million per year for the new organization. Delegates to the convention adopted a constitution that devotes 75 percent of all dues revenue to organizing
Fox Rothschild: June 2003
For further information on their legal experience, please see below. com Bills, bills, bills: Assessing Municipal Charges for Application Reviews The Pennsylvania Municipalities Planning Code ("MPC") authorizes municipalities to enact ordinances that allow them to charge developers for certain items in processing applications for zoning and subdivision and land development relief
Fox Rothschild: September 2003
The legal issues discussed at these hearings, and the legal arguments that can be made on behalf of a property owner, are usually pivotal to the result. Yet despite the importance of these hearings, more and more often one can see engineers, architects, land planners and other non-legal professionals representing property owners at these hearings
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn LLP. The IRS' position was that a portion of the payments to the shareholders "is profit attributable to services performed by the nonshareholder surgeons, which should be treated as a nondeductible, disguised dividend rather than as deductible compensation." There was no dispute that the PC could deduct as purely for services the portion of the shareholder compensation equal to collections from
Honigman Miller: A Legal Briefing on Gainsharing Programs
Gainsharing is a plan to align the economic incentives of hospitals and physicians in an effort to provide cost effective care, maintain or improve quality of care and patient satisfaction, resulting in a sharing of the cost savings achieved through some combination of a percentage payment, hourly fee or fixed fee to the physician. Hospitals see gainsharing as a method to help reduce costs through standardization and economic efficiencies in operations
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn. These taxes apply to Disqualified Persons (at rates of up to 225%) and Organization Managers (10% rate up to $10,000 per transaction)
Littler Mendelson: Reductions in Force
Littler Mendelson: Reductions in Force: Issues and Strategies for the Down...
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Tax Issues for LLCs and LLPs
A limited liability company ("LLC") is an unincorporated entity which limits the liability of its owners (generally known as members) and the persons who run it (generally known as managers) to their investments in the enterprise. An LLC is sometimes described as, and is perhaps best analogized to, a limited partnership with no general partner
Snell & Wilmer: Employee Benefits Alert July 2003
Theproposedregulationsprovidedthatifanemployerplanpermitscatch-upcontributions, all other Section 410(k) plans, SIMPLE IRA plans, SEPs, SARSEPs, Section 403(b) tax shelteredannuitycontractsandSection457plansintheemployer'scontrolledgroupthat permit elective deferrals must provide catch-up eligible participants (i. e., does not create a prohibited cutback of benefits) if the plan is amended to eliminate or restrict optional forms of payment, such as installment or annuity options, provided the
Snell & Wilmer: Runaway Malpractice Verdicts: Cause and Effect
Copyright 2003 American Health Lawyers Association, Washington, D.C. Reprint permission granted. com Reprint permission For academic purposes Copyright Clearance Center (978) 750-8400 · www
Vorys Sater: Ohio First to Put Reins on Out-of-Control Asbestos Liti...
With permission to reprint from The Metropolitan Corporate Counsel. Asbestos and "toxic tort" personal injury claims are growing exponentially across the United States, and not necessarily because sickness is increasing
Winston Strawn: IRS Issues Proposed Regulations on Transfer of Excess P...
Health Care Alert - March 26
The Centers for Medicare and Medicaid Services (CMS) today published in the Federal Register the Phase II Stark regulations (Phase II Rule),as an interim rule with comment period. CMS notes that the Phase I Rule (published January 4,2001) and the Phase II Rule,together,supersede the 1995 final rule, which has been applicable to referrals for clinical laboratory services
Volume 3
The law was changed in 1998, when ESOP trusts were permitted to own shares of S corporations for the first time and when several (not all) of the major tax incentives provided for ESOPs were extended to S corporations. abuses that can arise where an ESOP's ownership is subject to substantial dilution through the use of stock options and other forms of equity interests (so-called "synthetic equity") for management and venture capitalists
Volume 5
Method of Allocating Expenses Among a Number of Participants The DOL noted that there are two main methods of allocating expenses among participants: (i) pro rata, where expenses are allocated based on account balances, and (ii) per capita, where an equal amount is charged to each account, regardless of the relative values. However, if the allocation method appears arbitrary, such as where expenses are allocated on a per-capita basis when the expense itself is generated on a pro-rata basis, that
Health Care Industry Alert - December 15
Our lawyers combine a strong background in the complexities of health care financing and delivery with expertise in the laws and regulations governing the health care field, including regulation of medical privacy, trade regulation, and competition. Our lawyers also have extensive experience representing drug and device manufacturers on enforcement and regulatory matters before the Federal Trade Commission, the Food and Drug Administration, and state enforcement agencies
Overview of Issues Common to Structuring
Over the period 1987-1996, natural gas consumption expanded at a rate of 25% percent compared to crude oil's expansion of consumption by only 13. LNG exports are expected to rise by more than 7% per annum during 1995-2005, especially given the fact that four new projects (Ras Laffan, Nigeria, Oman, and Atlantic) commenced deliveries of LNG within the last year
: Public Finance Bondletter
The new per state cap is the greater of $225 million or $75 per capita. The IRS's Charles Anderson, Manager of Bond Field Operations, says that "We're going to take a real close look on the comingled funds without a doubt. We'll look at them a lot closer than the ones that aren't comingled." Short Takes TBB (January 23) reports that Kmart Corp.'s January 22 bankruptcy filing "could seriously jeopardize some of the 95 municipal debt issues sold by at least 76 different issuers in 17 different
Akin Gump: Alerts
Under the discount card program, additional transitional assistance is available for beneficiaries whose income is at or below 135 percent of the poverty line. Once that deductible is met, Medicare will pay 75 percent of costs up to $2,250, and then will pay all but nominal cost-sharing costs once the beneficiary reaches the catastrophic coverage limit of $3,600 (leaving beneficiaries with the so-called "doughnut hole" in their coverage)
Cooley Godward: Department of Labor Reverses its Position on QDRO Expen...
...g., pro rata or per capita) of   reasonable plan expenses, without regard to whether the accounts of active participants are charged such expenses and without regard to whether the vested separated participant was afforded the option of withdrawing the funds from his or her account or the option to roll the funds over to another plan or individual retirement account. The DOL discussed principles plan sponsors should consider when deciding whether to allocate plan operational expenses on a
Fisher & Phillips: Labor Letter (11/05) pdf
Gardner Carton: IRS Releases New Gaming Tax Law Publication
Gardner Carton: IRS Holds that Amount Held in Tribal Endowment Are Not ...
Gardner Carton: New Legislation Provides Credits and Incentives for Ind...
Gardner Carton: Tribal Tax Issues on 2001 Treasury/IRS Business Plan
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn LLP. The IRS' position was that a portion of the payments to the shareholders "is profit attributable to services performed by the nonshareholder surgeons, which should be treated as a nondeductible, disguised dividend rather than as deductible compensation." There was no dispute that the PC could deduct as purely for services the portion of the shareholder compensation equal to collections from
Honigman Miller: A Legal Briefing on Gainsharing Programs
Gainsharing is a plan to align the economic incentives of hospitals and physicians in an effort to provide cost effective care, maintain or improve quality of care and patient satisfaction, resulting in a sharing of the cost savings achieved through some combination of a percentage payment, hourly fee or fixed fee to the physician. Hospitals see gainsharing as a method to help reduce costs through standardization and economic efficiencies in operations
Honigman Miller: Health Law Focus
A Periodic Newsletter Published by The Health Care Department of Honigman Miller Schwartz and Cohn. These taxes apply to Disqualified Persons (at rates of up to 225%) and Organization Managers (10% rate up to $10,000 per transaction)
Littler Mendelson: Reductions in Force
Littler Mendelson: Reductions in Force: Issues and Strategies for the Down...
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Effective Use of Limited Liability Companies in Georgia
" After publication, the Treasury continued to pursue this goal, even in the face of some criticism from the tax bar as to the authority, if not the wisdom, of the proposed changes These changes were made final, effective January 1, 1997. Historical Perspective Prior to implementation of Check-the-Box, the classification regulations were based on the historical differences under local law between partnerships and corporations. With the onset of the LLC revolution, many states had revised their
Morris: Tax Issues for LLCs and LLPs
A limited liability company ("LLC") is an unincorporated entity which limits the liability of its owners (generally known as members) and the persons who run it (generally known as managers) to their investments in the enterprise. An LLC is sometimes described as, and is perhaps best analogized to, a limited partnership with no general partner
Snell & Wilmer: Employee Benefits Alert July 2003
Theproposedregulationsprovidedthatifanemployerplanpermitscatch-upcontributions, all other Section 410(k) plans, SIMPLE IRA plans, SEPs, SARSEPs, Section 403(b) tax shelteredannuitycontractsandSection457plansintheemployer'scontrolledgroupthat permit elective deferrals must provide catch-up eligible participants (i. e., does not create a prohibited cutback of benefits) if the plan is amended to eliminate or restrict optional forms of payment, such as installment or annuity options, provided the
Snell & Wilmer: Runaway Malpractice Verdicts: Cause and Effect
Copyright 2003 American Health Lawyers Association, Washington, D.C. Reprint permission granted. com Reprint permission For academic purposes Copyright Clearance Center (978) 750-8400 · www
Vorys Sater: Ohio First to Put Reins on Out-of-Control Asbestos Liti...
With permission to reprint from The Metropolitan Corporate Counsel. Asbestos and "toxic tort" personal injury claims are growing exponentially across the United States, and not necessarily because sickness is increasing
