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  • Article

    IRS Updates Nonqualified Plan Audit Technique Guide—Is A New Enforcement Initiative On The Horizon?

    The Internal Revenue Service (IRS) recently updated its Nonqualified Deferred Compensation Audit Techniques Guide (NQDC). It released Publication 5528 (NQDC guide) on June 1, 2021.
    United StatesEmployment and HR
    Porter Wright Morris & Arthur
    Porter Wright Morris & Arthur
  • Article

    "Volunteers" And Non-Profits: Round Two

    A few readers were surprised by our April 3 post's caution that, in some scenarios, a volunteer performing work for a federal Fair Labor Standards Act-covered non-profit organization might be an "employee" subject to that law's compensation requirements.
    United StatesEmployment and HR
    Fisher Phillips LLP
    Fisher Phillips LLP
Article

Can A Refinancing Be "Collapsed" With A Prior Leveraged Acquisition And Avoided As A Fraudulent Transfer?

A recent decision of the Delaware bankruptcy court serves as a reminder of a key risk for lenders who finance leveraged transactions—namely, that a bankruptcy court may "collapse" the components of a leveraged transaction in order to avoid the lender’s liens and the debtor’s loan obligations as fraudulent transfers.
United StatesFinance and Banking
Blank Rome LLP
Blank Rome LLP
  • Article

    Discretionary Adjustments To Outstanding Awards Under Equity Compensation Plans May Create Additional Compensation Expense

    Major U.S. accounting firms have recently announced an interpretation of FAS 123(R) that would potentially require companies to take an additional compensation charge for antidilution adjustments made to outstanding awards under equity compensation plans.
    United StatesFinance and Banking
    Willkie Farr & Gallagher
    Willkie Farr & Gallagher
  • Article

    Key SAPWG Developments At Spring 2026 National Meeting Of NAIC

    The Statutory Accounting Principles (E) Working Group (SAPWG) of the National Association of Insurance Commissioners (NAIC)...
    United StatesFinance and Banking
    Herbert Smith Freehills Kramer LLP
    Herbert Smith Freehills Kramer LLP
  • Article

    CMS Appears Receptive To Senators' Requests To Change Focus Of RAC Program To Providers With High Claims Denials

    Last Thursday, in a hearing before the Senate Special Committee on Aging exploring the relationship between Recovery Audit Contractor (RAC) audits and an increase in claims for hospital observation stays.
    United StatesFood, Drugs, Healthcare, Life Sciences
    McDermott Will & Emery
    McDermott Will & Emery
  • Article

    Pressing Forward: Oversight Subcommittee Explores Lessons Learned At Pandemic Fraud Hearing

    On October 19, the House Ways and Means Oversight Subcommittee (Subcommittee on Oversight) held a hearing on "Investigating Pandemic Fraud: Preventing History from Repeating Itself."
    United StatesFood, Drugs, Healthcare, Life Sciences
    Arnold & Porter
    Arnold & Porter
  • Article

    The Audits Are Coming: OCR HIPAA Compliance Audits On The Horizon

    The Department of Health and Human Services Office for Civil Rights ("OCR") will soon begin auditing covered entities for compliance with the HIPAA Privacy and Security Rules...
    United StatesFood, Drugs, Healthcare, Life Sciences
    Bradley Arant Boult Cummings LLP
    Bradley Arant Boult Cummings LLP
  • Article

    GSA Issues Semiannual Report To The Congress

    According to the Report, the OIG issued 85 audit reports and 7 audit memoranda during Fiscal Year 2015, resulting in management decisions to redirect upwards of $1.4 billion to better use.
    United StatesGovernment, Public Sector
    Morrison Foerster
    Morrison Foerster
  • Article

    OFCCP Directive Seeks To Address Pay Disparities, Imposes New Requirements

    March 15, 2022 was Equal Pay Day, the day which marks on average how far into the year women must work to be paid what men were paid over the previous year.
    United StatesGovernment, Public Sector
    Armstrong Teasdale LLP
    Armstrong Teasdale LLP
  • Article

    The Growing Appetite For Food (Jobs)

    In the ever-growing competition among states and localities to attract new jobs and investments, economic developers often follow fads to appear to be on the cutting edge.
    United StatesGovernment, Public Sector
    McGuireWoods LLP
    McGuireWoods LLP
  • Article

    CBP To Eliminate Courtesy Notice Of Liquidation For Certain Entry Filings, Effective September 30, 2011

    On August 17, 2011, U.S. Customs and Border Protection (CBP) issued a final rule in the Federal Register, stating that effective September 30, 2011, and to be implemented soon thereafter, CBP will cease the issuance of courtesy notices of liquidation for those importers of record that file their customs entries using the Automated Brokerage Interface (ABI) system.
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Duane Morris LLP
    Duane Morris LLP
  • Article

    H.R. 4677 Attempts to Increase Protections for Employees and Retirees when their Company Files for Bankruptcy

    On September 15, 2010, the House Subcommittee on Commercial and Administrative Law voted 8-4 to report H.R. 4677 to the full House Judiciary Committee.
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Larkin Hoffman Daly & Lindgren
    Larkin Hoffman Daly & Lindgren
  • Article

    Recent Developments Concerning Executive Life Insurance Company Of New York

    We write to provide an important update concerning Executive Life Insurance Company of New York ("ELNY").
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Drinker Biddle & Reath LLP
    Drinker Biddle & Reath LLP
  • Article

    Now Is A Good Time For A Trademark Portfolio Audit

    Spring cleaning is upon us, and now is a good time to clean up your trademark registrations as well. Otherwise, you may end up paying the U.S. Patent and Trademark Office (USPTO) to do it for you.
    United StatesIntellectual Property
    Parsons Behle & Latimer
    Parsons Behle & Latimer
  • Article

    Senate Testimony Confirms Litigation Risks

    United StatesIntellectual Property
    Hancock Rothert & Bunshoft
    Hancock Rothert & Bunshoft
  • Article

    Webinar Recap! Trade Secret Audits: You Can't Protect What You Don't Know You Have

    We are pleased to announce the webinar "Trade Secret Audits: You Can't Protect What You Don't Know You Have" is now available as a webinar recording.
    United StatesIntellectual Property
    Seyfarth Shaw LLP
    Seyfarth Shaw LLP
  • Article

    Non-U.S. Liquidation Proceeding Recognized By U.S. Court; Public Policy Bar Rejected

    "In re: Fairfield Sentry Limited, et al.", 10 Civ. 7311 (S.D.N.Y. Sept. 2011), is an appeal to the District Court of a ruling by the Bankruptcy Court that recognized the liquidation proceeding of Fairfield pending in the British Virgin Islands (BVI) as a "foreign main proceeding" under the U.S. Bankruptcy statute and stayed appellants derivative as well as most other actions involving Sentry.
    United StatesLitigation, Mediation & Arbitration
    Hogan Lovells Cadwalader
    Hogan Lovells Cadwalader
  • Article

    Tennessee Court Of Appeals Rules On Personal Property Assessment

    United StatesLitigation, Mediation & Arbitration
    Miller & Martin LLP
    Miller & Martin LLP
  • Article

    FCC Releases Audit Plan For Certain Lifeline Service Providers

    The Federal Communications Commission’s Wireline Competition Bureau released the Lifeline Biennial Audit Plan.
    United StatesMedia, Telecoms, IT, Entertainment
    ArentFox Schiff
    ArentFox Schiff
  • Showing 741–760 of 6237 results

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