Insights
Insights
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- In a recently published final rule, CMS established the requirements for settings that may be eligible sites for the delivery of reimbursable Medicaid home and community-based services (HCBS) provided under sections 1915(c), 1915(i) and 1915(k) of the Medicaid statute.
- Recently, the Fourth Circuit became the first court of appeals to address whether the public disclosure bar, as amended in 2010 by the Affordable Care Act, remains a jurisdictional defense to False Claims Act allegations. The opinion in U.S. ex rel. Radcliffe v. Purdue Pharma L.P. is significant because the district courts are divided on whether the public disclosure bar remains jurisdictional after the amendment.
- A Look Back... Before we delve into what we anticipate for Ohio’s taxes in 2014, the Vorys state and local tax team takes a look back at some of our Top Tax Topics to Watch for 2013. There were varying degrees of development with respect to the topics we identified last year, but several are worth noting.
- Summary: ACA mandates don’t apply to health plans classified as “excepted benefits.” The government has proposed regulations expanding the definition of excepted benefits to include self-insured dental and vision coverage even if that coverage is provided without employee contributions.
- The U.S. District Court for the Southern District of Ohio recently certified two important questions of law concerning the Ohio Dormant Mineral Act (DMA) to the Supreme Court of Ohio.
- Susanne Hopkins, a partner in the Vorys Washington, D.C. and Cleveland offices, authored a column for the Crain’s Cleveland Business Health Care Report on the U.S. Supreme Court’s decision in Association for Molecular Pathology v. Myriad Genetics.
- Lisa Babish Forbes, a partner in the Cleveland office and Elizabeth E.W. Weinewuth, an associate in the Cincinnati office, authored this article on Fiduciaries Under Fire for the Winter 2014 issue of The Bankers' Statement.
- Kelsey M. Toulouse, an associate in the Cleveland office, authored this article on the 2010 Amendments to Article 9 of the Uniform Commercial Code for the Winter 2014 issue of The Bankers' Statement.
- Marcel C. Duhamel, a partner in the Cleveland office and Andrew P. Guran, an associate in the Akron office, authored this article on 365/360 Interest Calculation for the Winter 2014 issue of The Bankers' Statement.
- Lisa Babish Forbes, a partner in the Cleveland office and Elizabeth Davis Conway, an associate in the Cleveland office, authored this article on the Ohio Uniform Fiduciaries Act for the Winter 2014 issue of The Bankers' Statement.
- The Ohio Supreme Court issued a decision today confirming the constitutionality of the state's decision to expand the Medicaid program through an action of the Controlling Board. The Court rejected a constitutional challenge made by six legislators.
- On November 18, 2013, Columbus City Council passed Ordinance No. 2649-2013 (the Ordinance), which expands both the geographic area covered by the Downtown Community Reinvestment Area (the CRA) and expands the scope of real property tax exemptions available within the CRA.
- On December 4, 2013, House Bill 375 (the Bill) was introduced in the Ohio General Assembly. If enacted, the Bill would make several significant changes to Ohio’s existing oil and gas severance tax laws. The most significant proposed changes in the Bill are summarized in this alert.
- Most businesses use music in some capacity to create the right ambiance, draw a crowd or even to pacify holding telephone customers. The right music can influence purchasing decisions, how fast patrons at a restaurant eat and how satisfied customers feel in their dealings with your business. For these reasons, music is a valuable asset to your business. However, it is also a valuable asset to those that create it.
- On October 30, 2013, in a letter to Representative Jim McDermott, U.S. Department of Health and Human Services (HHS) Secretary, Kathleen Sebelius clarified that qualified health plans (QHPs) available in the health insurance Marketplaces created under the Affordable Care Act (ACA) are not “federal health care programs.”
- The Vorys state and local tax group scored an important municipal income tax victory for taxpayers. The decision also helps clarify a complex area of Ohio Constitutional law. Gesler et al. v. City of Worthington Income Tax Board of Appeals et al. involved competing Ohio Constitutional provisions. On one hand, the Ohio Constitution confers upon home rule municipalities all powers of local self-government which includes the power to levy taxes. On the other hand, the Ohio Constitution confers upon the Ohio General Assembly the power to limit home rule municipalities’ power to levy taxes.
- New final regulations under the Mental Health Parity and Addiction Equity Act of 2008 (MHPAEA) apply to group health plans in plan years beginning on or after July 1, 2014 (January 1, 2015 for calendar year plans). The regulations generally incorporate the 2010 interim final regulations and subsequent FAQs, with some notable clarifications.
- A new Ohio House Bill (HB 72) adds a requirement that a lessor or surface owner record a “notice of failure to file” in connection with the statutory procedures used to forfeit an oil and gas lease; and abandon mineral interests to a surface owner. HB 72 focuses on the modernization of the county recorders’ offices and appears innocuous. However, it includes a new step to the procedures relating to the oil and gas lease forfeiture statute (Ohio Revised Code 5301.332) and to the Dormant Mineral Act (Ohio Revised Code 5301.56). As such, surface owners, lessors, lessees, operators, lawyers, landmen and the like should be aware of the additional step and incorporate it into their practices.
- Carey Jordan, a partner in the Houston office and a member of the intellectual property group, authored an article for Texas Lawyer titled "U.S. Supreme Court to Review the Extraterritoriality of U.S. Patents."
- The IRS has added a second exception to the use-or-lose rule for health flexible spending accounts (FSAs). Employers now have three alternatives for end-of-year health FSA credit balances...
January
Elizabeth E.W. Weinewuth
Marcel C. Duhamel
Andrew P. GuranDecember
November
Carey C. JordanInsights
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