Publications

Nebraska v. Parker, 136 S. Ct. 1072 (2016). The Omaha Indian Tribe asserted jurisdiction over the Village of Pender, Nebraska, by subjecting Pender retailers to a liquor ordinance that required liquor licenses, imposed sales tax on liquor sales, and fined violators. Pender and Pender retailers sued members of the Omaha […]

First Neb. Educators Credit Union v. U.S. Bancorp, 293 Neb. 308 (2016). U.S. Bank filed a trust deed on real property in Nebraska in 2006. First Nebraska filed a trust deed on the same property in 2007. The First Nebraska trust deed contained a clause requesting notice of default and […]

With the recent implementation of the final 501(r) regulations, many tax-exempt hospitals have significantly revised their charity care and billing and collection policies and practices. However, one issue that may have flown under the radar for many is the delay or denial of care due to the non-payment of outstanding […]

The Department of Health and Human Services Office of Inspector General (OIG) published updated criteria to its permissive exclusion authority under § 1128(b)(7) of the Social Security Act (the Act) (42 USC § 1320a-7(b)(7)). The guidance—published in mid-April and available here—introduced an OIG “risk spectrum” and several factors the Agency […]

Following the Congressional extension of the federal renewable energy production tax credit (“PTC”) for wind generation facilities in 2015, the Internal Revenue Service recently issued guidance giving qualified wind generation facilities up to two additional years (or four years after beginning construction) to qualify for the PTC. The notice also […]