Vorys Partner Daren Garcia co-authored “The Amazon Playbook for Consumer Electronics Brands” for the eCommerce performance analytics platform Profitero.

The United States District Court for the Eastern District of Pennsylvania recently endorsed a significant expansion to the Government’s ability to dismiss a qui tam relator’s False Claims Act (FCA) case.

On October 23, 2019, the U.S. Department of Labor (DOL) published proposed regulations on a new safe harbor for electronic disclosures for retirement plans governed by ERISA.

Now that PBMs are able to track copay coupons using copay accumulator programs, additional guidance is needed from the IRS to determine whether plan sponsors are required to implement copay accumulator programs for HSA-compatible HDHPs. 

Connecticut, along with California, Delaware, Illinois, Maine and New York, require workplace sexual harassment training.

On October 10, 2019, the United States Bankruptcy Court for the Southern District of Ohio (OHSB) entered General Order 30-2 implementing Complex Chapter 11 procedures.

On September 23, 2019, the Treasury Department published final regulations affecting hardship distributions for 401(k) and other retirement plans.

One of the “issues du jure” for the bank and thrift industry involves the benefit, or possibly lack thereof, of having a holding company.

On September 10, 2019, the Centers for Medicare & Medicaid Services (CMS) published a final rule with comment period establishing new requirements for Medicare- and Medicaid providers to disclose “affiliations” with other providers and suppliers.

Businesses of all sizes face ongoing threats to the security of their and their customers’ data. Taking steps to secure your customers’ information can protect you from financial liability and reputational harm.

In the Summer 2019 edition of Development Incentives Quarterly, read about the provisions that impact state law governing economic development incentives in Ohio's Budget Bill and the changes coming to Ohio's Job Retention Tax Credit.

In order to contribute to a health savings account (HSA), an employee must be enrolled in a high deductible health plan (HDHP) and not have disqualifying health coverage.

In North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, Case No. 18-457, 588 U.S. __ (2019), the Supreme Court held that states may not impose a tax on trust income based solely on the residency of an in-state beneficiary.

Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation. This time frame varies by state and by local jurisdiction and in many cases begins to run upon mailing of a new value notice.

Since the last edition of The Evaluator, there have been several notable decisions from courts and tax boards; and legislative developments in jurisdictions across the country.

The new regulations (published June 13, 2019) preserve preceding exceptions from the ACA prohibition on annual dollar limits and create two more: (1) an excepted benefit HRA and (2) an individual coverage HRA.

Daren Garcia, a partner and co-chair of the Vorys eControl group, authored an article for Digital Commerce 360 titled “How to Ensure MAP Compliance Across Online Marketplaces.”

Ohio’s health care industry will soon take on significant new obligations with respect to the management of hazardous pharmaceutical waste, pursuant to a federal rule being implemented by Ohio Environmental Protection Agency (EPA).