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Healthcare | Life Sciences
The IRS’ Position on HRAs: How the Affordable Care Act and HRAs interact
The notice provides welcome guidance relating to HRAs that are an integral part of many employers’ group health programs. The latest installment of guidance from the Internal Revenue Service (IRS) relating to employer-sponsored health plans was issued on December 16, 2015, in the form of IRS...
Read MoreFinancial Institutions | Finance | Hedge Funds
Hedge Fund Scrutiny Continues: Heightened attention is driving up costs and increasing transparency
As the hedge fund industry has matured, regulation of funds has intensified, particularly since the global financial crisis beginning in 2008. Kelli Moll, who has been working with fund clients for more than 20 years, provides her perspective on where things stand regarding regulation and...
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Home Concrete & Supply Redux? Expansive Interpretation of the “Fraud” Exception to the Three-Year Statute of Limitations
As a general a rule, the Internal Revenue Service has three years from the date a tax return is filed to propose adjustments to that return or lose the right to do so.[1] However, the Internal Revenue Code also provides exceptions under which the three-year period can be extended. The exceptions...
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