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Results: 1-10 of 3,401

Fifth Circuit Rejects Substantial Authority Defense to Penalties
  • McDermott Will & Emery
  • USA
  • May 23 2016

Prudent taxpayers analyze the relevant tax law while structuring and implementing transactions. The most obvious reason to do so is to ensure that


SALT Implications of Proposed Section 385 DebtEquity Regulations
  • McDermott Will & Emery
  • USA
  • May 18 2016

On April 4, 2016, without warning, the US Department of the Treasury proposed a new set of comprehensive regulations under section 385. There had


Lessons Learned - The State of Affairs in US Merger Review
  • McDermott Will & Emery
  • USA
  • May 18 2016

In the last year, the US antitrust regulators successfully challenged multiple transactions in court and forced companies to abandon several other


Cook County Circuit Court Dismisses 201 False Claims Act Lawsuits
  • McDermott Will & Emery
  • USA
  • May 24 2016

At a hearing yesterday, Cook County Circuit Judge James Snyder granted the State of Illinois’ (State) Motion to Dismiss 201 Illinois False Claims Act


Second Circuit Applies Stricter Rules for a Plan Administrator’s Noncompliance with Benefit Claims Regulations
  • McDermott Will & Emery
  • USA
  • May 19 2016

The US Court of Appeals for the Second Circuit’s recent ruling addresses various issues that could arise during a plan administrator’s review of a


Federal Court Strikes Down ACA Cost Sharing Reduction Payments
  • McDermott Will & Emery
  • USA
  • May 23 2016

A federal district court ruled on May 12, 2016, that the US Congress did not appropriate funds for the Affordable Care Act’s cost-sharing reduction


Second Circuit Deals Blow to Off-Label Marketing Claims
  • McDermott Will & Emery
  • USA
  • May 26 2016

On May 17, the United States Court of Appeals for the Second Circuit affirmed the dismissal of a relator's False Claims Act (FCA) claims predicated


Auer Deference Debate Remains Unresolved
  • McDermott Will & Emery
  • USA
  • May 20 2016

As we previously discussed, the issue of deference is a hot topic in the tax arena. Unfortunately, the Supreme Court of the United States recently


When Relators Steal Corporate Documents: Eastern District of Illinois Dismisses Counterclaim for Breach of Contract
  • McDermott Will & Emery
  • USA
  • May 18 2016

The issue is one that various courts have addressed over the years: what recourse does a corporation have when a relator steals confidential


Proposed Debt-Equity Regulations Have Dramatic Implications for Corporate Tax Planning and Compliance
  • McDermott Will & Emery
  • USA
  • May 12 2016

On April 4, 2016, the Internal Revenue Service (IRS) and US Department of the Treasury (Treasury)without advance warningreleased proposed