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Article

Cadwalader Wickersham & Taft LLP | USA | 10 May 2016

IRS Ruling Sounds Alarm over Tax-Exempt Status of Nonprofit ACOs Operating outside of the Medicare Shared Savings Program

On April 8, 2016, the IRS released private letter ruling 201615022 denying tax-exempt section 501(c)(3) status to a nonprofit accountable care

Article

Cadwalader Wickersham & Taft LLP | USA | 1 Mar 2010

Proposed regulations issued with respect to FBAR filing requirements

On Thursday, February 25, the Financial Crimes Network (FinCEN), a bureau of the Treasury Department, published proposed regulations describing which individuals and entities are required to file Form TD F 90-22.1, the “Foreign Bank and Financial Accounts Report” (or “FBAR”), and the foreign financial accounts that are required to be reported on the FBAR.

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