Even with some economic uncertainty following the recent Presidential election, the United States (sometimes referred to herein as the “U.S.”) remains an attractive candidate for foreign investment. This is the first installment in a two-part series which provides a brief overview of some important considerations for foreign business people and […]
Publications
New Partnership Audit Procedures — What Do They Mean for My Partnership or LLC? (Part 1 of 3)
Congress enacted new partnership audit rules as part of the Bipartisan Budget Act of 2015 (the “Act”). As outlined further below, these new audit rules make it easier for the IRS to audit and assess tax on entities taxed as partnerships, including general partnerships, limited partnerships, and LLCs. This article […]
Jimmo Settlement Back in the News
The Centers for Medicare and Medicaid Services (CMS) were too slow in carrying out a corrective action plan agreed to as a part of the 2013 settlement in Jimmo v. Sebelius (now captioned Jimmo v. Price). The defendant Department of Health and Human Services had agreed to conduct a nationwide […]
Volk v. DeMeerleer: Does it Impact the Duty to Warn?
The Supreme Court of Washington extended the duty “owed by medical professional[s] to a victim based on a special relationship between the mental health professional and the professional’s patient” to situations involving mental health outpatients. 1 In July of 2010, a man with severe mental illness shot and killed his […]
Insight into How the DOJ Evaluates Compliance Programs
The Department of Justice (” DOJ”) recently published a report on its public website called “Evaluation of Corporate Compliance Programs.” The intention of the guidance is to provide transparency about the factors that the DOJ will consider in reviewing information from organizations involved in DOJ investigations. Organizations involved in self-disclosures […]