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Your search for ‘Gardner Carton & Douglas’ returned 51 results

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  • Article

    An ESOP-Owned Corporation and Its Board of Directors

    United StatesEmployment and HR
    Gardner Carton & Douglas
    Gardner Carton & Douglas
  • Article

    Bush Has Signed Federal Anti-Spam Legislation to Take Effect January 1, 2004

    Effective January 1, 2004, a new federal law will preempt all existing state anti-spam laws, including an amendment to the California anti-spam law that was to go into effect on January 1, 2004. The California amendment would have prohibited sending unsolicited commercial email messages. The new federal law, the CAN-SPAM Act, will allow that practice to continue. By preempting state laws, the CAN-SPAM Act also removes an individual’s right to sue for receipt of unwanted email, a welcome relief f
    United StatesMedia, Telecoms, IT, Entertainment
    Gardner Carton & Douglas
    Gardner Carton & Douglas
Article

The "Nuts and Bolts" of Complying with the Tax Shelter Regulations

The focus by Congress, the Treasury Department, and the Internal Revenue Service on Corporate Tax Shelters has become intense. The types of transactions that may ultimately be considered corporate tax shelters are constantly changing. Thus, in addition to understanding what types of transactions may subject them to the tax shelter disclosure rules, companies need to know whether they are in compliance with disclosure, the registration obligations, and the list maintenance obligations.
United StatesTax
Gardner Carton & Douglas
Gardner Carton & Douglas
  • Article

    HSAs Take Center Stage - Armed With New IRS and DOL Guidance, Employers Evaluate Account-Based Options

    Employers are carefully evaluating what role the tax-advantaged "health savings accounts," or HSAs, created by the sweeping 2003 Medicare reform law could play in their health benefit programs, a task made somewhat easier by recent guidance on some potentially difficult issues.
    United StatesEmployment and HR
    Gardner Carton & Douglas
    Gardner Carton & Douglas
  • Article

    Beyond Privacy: Don’t Forget About The HIPAA Electronic Transaction Rules

    United StatesStrategy
    Gardner Carton & Douglas
    Gardner Carton & Douglas
  • Article

    What the New Medicare Law Means to Employers

    Among the sweeping changes to the Medicare program in the "Medicare Prescription Drug, Improvement, and Modernization Act of 2003" (the "Act"), two are of primary concern to employers that sponsor health benefit plans for their employees ....
    United StatesStrategy
    Gardner Carton & Douglas
    Gardner Carton & Douglas
  • Article

    CFTC Issues Final CPO and CTA Rules

    United StatesFinance and Banking
    Gardner Carton & Douglas
    Gardner Carton & Douglas
  • Article

    CMS Seeks Public Comment On Its Imposition Of CMPs For Noncompliance With Medicare Secondary Payer Reporting Requirements; Opportunity For Clinical Trial Sponsors To Request Discretion

    The application of the Medicare Secondary Payer (MSP) law to clinical trial sponsors has long been a point of significant contention between sponsors and CMS, with CMS insisting (via subregulatory guidance, and a widely circulated letter) that clinical trial sponsors are like insurers, and thus subject to the law.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Reed Smith
    Reed Smith
  • Article

    SEC Proposals Address Financial Disclosure Sarbanes-Oxley Rules - Off-Balance Sheet Arrangements, Use of Non-GAAP Financial Measures and Filing of Earnings Releases

    United StatesCorporate/Commercial Law
    Gardner Carton & Douglas
    Gardner Carton & Douglas
  • Article

    Centers for Medicare and Medicaid Services Issue Phase II Stark Law Regulations

    On March 26, 2004, the Centers for Medicare & Medicaid Services ("CMS") issued the long-awaited Phase II regulations under the Stark Law. While subject to a comment period (comments are due by 5:00 p.m. on June 24, 2004), the regulations will take effect July 26, 2004. Phase I of the regulations was released on January 2, 2001 and covered only a portion of the Stark Law’s definitions and exceptions.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Gardner Carton & Douglas
    Gardner Carton & Douglas
  • Article

    What Every Employer Needs to Know About the HIPAA Privacy Rules

    United StatesEmployment and HR
    Gardner Carton & Douglas
    Gardner Carton & Douglas

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