Remember the Deficit Reduction Act of 2005? It made certain Medicaid providers subject to additional compliance requirements, causing them to amend their compliance policies and add procedural steps. Now, nine years after its enactment, some state Medicaid agencies are checking on compliance through questionnaire audits. To refresh your memory: Section […]
Publications
IRS Provides Additional Guidance for Renewable Energy Credits
Issuance of Notice 2014-46 The IRS has clarified the rules for tax credits relating to renewable energy projects by issuing new guidance regarding pre-2014 qualification requirements for production tax credits (“PTC”) and investment tax credits (“ITC”). On August 8, 2014, the IRS issued Notice 2014-46 (the “Notice”), which addressed requirements […]
Tax Deeds Foreclosed a Sanitary and Improvement District’s Special Assessment Liens
The Nebraska Supreme Court, in Sanitary and Improvement District No. 24 v. Tristar Management, LLC, held that Tristar’s tax deeds foreclosed the SID’s special assessment liens. The issue was whether the SID’s special assessment liens against real estate located within the SID survived Tristar’s acquisition of the property by tax […]
CFPB Issues Same-Sex Marriage Memorandum
The Consumer Financial Protection Bureau (“CFPB” or “Bureau”) issued a memorandum on June 25, 2014 (“Memorandum”) regarding the Bureau’s position on the Bureau’s recognition of same-sex marriage. The Bureau noted that on June 26, 2013 in United States v. Windsor, 133 S.Ct. 2675 (2013) the Supreme Court struck down Section […]
Employment Practices Liability Insurance Considerations
In response to an increasing number of employers facing litigation arising from their employment practices, the insurance industry began offering Employment Practices Liability Insurance (“EPLI”) in the 1990s. While EPLI policies vary, most include basic protection for employers facing lawsuits alleging discrimination or wrongful termination. Although rare, such lawsuits can […]

