Presentations (2872)
Ivins, Phillips & Barker, Chartered
Employee Benefits Update January 2016 HIGHLIGHTS IN THIS ISSUE Affordable Care Act Delays, Changes IRS Notice 2016-4 has extended the deadline for health care reporting under the Affordable Care Act (ACA) for the 2015 plan year. Employers and insurers providing Forms 1095-B and Forms 1095-C now must provide the forms no later than March 31, 2016. A copy must be submitted to the IRS (with the...
Ivins, Phillips & Barker, Chartered
M&A Tax, International Tax & Tax Accounting Update March 2016 HIGHLIGHTS IN THIS ISSUE Recent Spin-off News At the Federal Bar Association meetings on Friday March 4, Robert Wellen, Internal Revenue Service Associate Chief Counsel (Corporate), announced that IRS is considering opening the private letter ruling process to address legal issues regarding business purpose and device...
Ivins, Phillips & Barker, Chartered
Employee Benefits Update March 2016 HIGHLIGHTS IN THIS ISSUE Terminating the Employer Stock Fund: RJR Court Outlines Template for Prudent Process Fiduciaries seeking to terminate the employer stock fund need a prudent process to support the decision. The district court in the lengthy Tatum v. RJR Pension Inv. Comm. litigation has endorsed at least one approach as the template for a...
Health Alert 3 December 2015 See note below about Hogan Lovells CMS Proposes Network Adequacy Standards for 2017 as State Regulators Approve Network Access and Adequacy Model Law On November 22, 2015, the National Association of Insurance Commissioners (NAIC) approved new standards designed to ensure that consumers have adequate access to doctors, hospitals, and other health care providers...
Antitrust, Competition, and Economic Regulation Alert M&A Update April 15, 2016 DOJ Action Against ValueAct for HSR Act Violation Signals More Caution for Minority Investors and Activist Stockholders On April 4, 2016, the U.S. Department of Justice (DOJ) filed a complaint in federal court against activist investor ValueAct Capital (ValueAct) for violating the reporting and waiting period...
15 APRIL 2016 New tax rules treat related party debt as stock and impose strict documentation rules On April 4, the IRS and Treasury issued proposed regulations under section 385 of the Internal Revenue Code that treat related party debt as stock. These regulations are a major game changer. They overturn decades of case law and tax practice and deny interest deductions on financial instruments...
22 APRIL 2016 China Food and Drug Administration Issues New Guidance Documents on Foods for Special Medical Purposes On April 18, 2016, the China Food and Drug Administration (CFDA) published a series of guidance documents as the most recent part of its efforts in revamping its regulations on foods for special medical purpose (FSMP) to better promote and protect public health.1 These...
27 April 2016 Medicaid and Children’s Health Insurance Program (CHIP) Managed Care Final Rule1 On April 25, 2016, the Centers for Medicare & Medicaid Services (CMS) released the much-anticipated final rule (“Final Rule”) updating the Medicaid managed care regulations for the first time in a decade. As CMS noted in the preamble to the Final Rule, the number...
18 March 2016 Tips for Managing Emerging Disputes in Africa A number of African nations are currently facing tough economic challenges, largely as a direct result of the recent oil price collapse and the end of the commodities super-cycle. Africa's oil producing nations are facing a significant challenge to balance their budgets in this challenging environment. With oil revenues...
