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Chief Counsel Advice Memorandum 2014-09

USA - December 31 2014 In Chief Counsel Advice Memorandum AM2014-09, dated December 8, 2014 (the "CCAM"), released publicly December 19, 2014, the IRS concludes that a...

Clifford M. Gerber, Patti T. Wu, Eric D. Tashman, Lawrence A. Bauer.


IRS Notice 2014-67 provides interim guidance for participation in Medicare Shared Savings Program through accountable care organizations

USA - November 26 2014 On October 24, 2014, the Internal Revenue Service (the "IRS") issued Notice 2014-67 (the "Notice") to provide interim guidance for determining...

Michael A. Burke, Clifford M. Gerber, Matt Hughey, Neil J. Kaplan, Lawrence A. Bauer.


IRS Notice 2014-67 provides more flexible management contract rules

USA - November 12 2014 On October 24, 2014, the Internal Revenue Service (the IRS) issued Notice 2014-67 (the Notice) to amplify existing management contract guidance under...

Michael A. Burke, James L. Copeland, Clifford M. Gerber, Eric. R. Hebert, Lawrence A. Bauer.


Amendments to Rule 15c2-12 under the Securities Exchange Act of 1934

USA - June 2 2010 On May 26, 2010, the Securities and Exchange Commission (the "SEC") voted unanimously to adopt amendments to Rule 15c2-12 (the "Rule") under the Securities Exchange Act of 1934, as amended, relating to municipal securities disclosure....

Eric D. Tashman, Lawrence A. Bauer, Edward Fierro, Ellen P. Pesch.