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).

Whether you’re planning early for your child’s future or contemplating how your youngest grandchild’s education will be covered after you’re gone, there are several tax-favorable mechanisms for funding growing education expenses.

Rosemary Welsh, of counsel in the Vorys Cincinnati office, authored an article titled, “Ohio Implements Standard Authorization Form for Medical Records” for the May-June edition of the Cincinnati Bar Report.

As expected, the Supreme Court has just resolved a circuit split over the statute of limitations for non-intervened False Claims Act cases by maximizing the time a relator has to file a complaint.  The decision in Cochise Consultancy, Inc. v. United States ex rel. Hunt, No. 18-315 (May 13, 2019) will greatly expand a defendant’s time frame for potential FCA liability and lead to more cases involving faded recollections, costly document recovery, and potential damages for decades-old alleged fraud.

In 1990, Congress enacted the Federal Debt Collection and Procedures Act.  One feature of that law allows a federal court to issue a “writ of continuing garnishment” to access a convicted participant’s retirement plan benefits to satisfy a restitution order entered as part of the participant’s criminal sentencing. 

Last month, the United States District Court for the Northern District of Illinois confronted a bank’s potential liability for false information obtained (and even allegedly encouraged) by bank employees in the processing of consumer loans.

Generally, a trustee is required to provide certain information and accountings to the beneficiary of an irrevocable trust.

Taxpayers seeking to contest the values established by the local assessor have a short time-to contest their new valuation.

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

In a recent decision, the United States District Court for the District of Minnesota held that the Department of Justice (DOJ) can still dismiss a qui tam filed under the False Claims Act even after it has declined to intervene in the case.