2,126 results found

The most common forms of business LLEs in Tennessee are (i) corporations; (ii) LLCs; (iii) LPs; and (iv) LLPs.

All 50 states have unclaimed property laws that require companies that possess abandoned property (a "holder") to transfer that property to the state.

Targeted IRS examinations of nonqualified deferred compensation arrangements for compliance with Code section 409A have been anticipated for years.

In response to Enron, WorldCom, and other corporate accounting scandals, the United States Congress enacted the Sarbanes-Oxley Act of 2002.

In March of 2005, the Financial Accounting Standards Board announced FIN 47, "Accounting for Conditional Asset Retirement Obligations. FIN 47 changes the way companies must report their environmental liabilities, requiring that companies account for the value of retirement obligations when the responsibility itself incurs, not only at the final act of settlement. FIN 47 is effective for fiscal years ending after December 15, 2005, which for most companies is the calendar year 2006. As such, com

Emissions offset systems have become a favored method of containing the compliance costs of capand-trade systems.

The new Portal will serve as an alternative to traditional paper or telephone disclosures, with the EPA encouraging users to use the eDisclosure Portal to make the disclosure process faster and more efficient.

FINRA requested that the SEC waive the 30-day post-filing date waiting requirement so that the proposed amendments would be effective on June 22, 2020.

In the dynamic realm of Pharmacy Benefit Manager (PBM) oversight and regulation, the recent successful reversal of discrepancies identified during an audit represents...

Court Enjoins CMS’s Interpretation of Medicaid DSH Reimbursement Formula.

CMS is pausing RAC audits in preparation for the procurement of new RAC contracts and to allow CMS to continue to refine and improve the Medicare Recovery Audit Program.

On March 20, 2026, the Centers for Medicare and Medicaid Services released new guidance outlining the agency’s audit methods and instructions for Medicare Advantage plans subject to upcoming risk adjustment data validation audits for payment year 2020.

IRS Revokes Hospital's Exemption Under Section 501(C)(3) for Failure to Comply with Community Health Needs Assessment Requirements

The Office of Inspector General for the Department of Health and Human Services recently defended its practices pertaining to hospital compliance reviews in a published response to a letter from the American Hospital Association.

The U.S. Department of Health and Human Services (HHS) Office of Inspector General (OIG), a top federal watchdog tasked with overseeing Medicare, Medicaid and other HHS programs...

On October 11, 2023, Pennsylvania Auditor General Timothy DeFoor announced an upcoming performance audit of all Medicaid managed care organization (MCO) contracts with pharmacy benefit managers (PBMs).

CMS is well underway in initiating and conducting its Risk Adjustment Data Validation (RADV) audits of Medicare Advantage (MA) organizations for PY 2019, and PY 2020 audit notices...

Federal government contractors are well aware of the importance of the U.S. Department of Labor’s Office of Federal Contract Compliance Programs (OFCCP) and its Affirmative Action Program obligations. The OFCCP’s audit and enforcement activities – and the consequences of a contractor’s failure to comply with regulatory requirements – are of critical importance to the contractor community.