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Results: 1-10 of 1,447

Expect focus - volume III, Summer 2014
  • Carlton Fields
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


SBA Final Rule Adopts Changes to Subcontracting Limitations and Other Regulations
  • Holland & Knight LLP
  • USA
  • June 1 2016

The U.S. Small Business Administration (SBA) has issued a long-awaited final rule to implement certain small business-related provisions of the


Preserving income tax exemption on employer-owned life insurance
  • Roetzel & Andress
  • USA
  • March 30 2010

Historically, proceeds received by an employer from a company-owned life insurance policy upon the death of an employee were not taxable under Internal Revenue Code (Code) Section 101(a


IRS releases proposed rules on new comparative effectiveness fee for health plans
  • Bryan Cave LLP
  • USA
  • April 23 2012

On April 12, 2012 the IRS released proposed regulations regarding the collection of the fee for the Patient-Centered Outcomes Research Trust Fund (the “Fund”) under the Patient Protection and Affordable Care Act (“PPACA”


2016 Summary of New Maine Laws: State of Maine 127th Legislature, 2nd Regular Session
  • Pierce Atwood LLP
  • USA
  • May 16 2016

The new laws highlighted in this summary are those most relevant to our clients and does not include all laws enacted this past session. This summary


The private equity report- Fall 2015- vol. 15, number 2
  • Debevoise & Plimpton LLP
  • OECD, Russia, United Kingdom, USA
  • November 26 2015

Like other businesses today, private equity firms and their portfolio companies increasingly face serious data security threats - for example, from


Don't retaliate: Tennessee retaliatory tax improperly included Pennsylvania workers' compensation assessments
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 13 2015

The Tennessee Supreme Court held that the Tennessee Department of Commerce and Insurance (Department) improperly imposed retaliatory taxes on


Selected Kansas legislative activity, March 21-24
  • Foulston Siefkin LLP
  • USA
  • March 28 2016

The legislative leadership proved last week that the legislative process can move with alacrity when necessary. During the last month and a half of


North Carolina General Assembly week in review
  • McGuireWoods LLP
  • USA
  • August 28 2015

Two months into the fiscal year and the government is still operating under a Continuing Resolution (CR). With the CR set to expire at 11:59 pm on


IRS rules on Section 419 funds utilizing cash value life insurance
  • Sutherland Asbill & Brennan LLP
  • USA
  • October 22 2007

On October 17, 2007, the Internal Revenue Service issued a revenue ruling taking the position that an employer’s contribution to a welfare benefit fund may not be deductible, in whole or in part, under section 419 to the extent the fund pays premiums on cash value life insurance policies