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HTMLConfederate Flag Issue Ground Congress to A Halt - Now Disappears
McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 18, 2015
In the aftermath of the deadly shooting at a church in Charleston, South Carolina, House Democrats jumped on an issue that brought the appropriations process to a screeching halt: the Confederate flag.

 

HTMLSouth Carolina: Department of Revenue Announces Expiration Of Certain Tax Provisions
Chad Arfons, David H. Godenswager, David M. Kall; McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 17, 2015
A law enacted in 2011, codified under section 12-36-2691 of South Carolina’s code, allowed businesses to disregard the ownership, lease, or utilization of a distribution facility in the state, including those of a third-party or affiliate, when determining whether that firm had sufficient...

 

HTMLThe Importance of Separate Bank Accounts in Parent-Sub LLC Structures
Chad J. Richman; McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 17, 2015
Most sophisticated real estate businesses have a separate limited liability company (“LLC”) title holder for each property in their portfolio. One of the primary drivers for this is the desire to “contain” property level obligations and liabilities to the respective LLC...

 

HTMLTrade Now Divides the GOP
McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 18, 2015
Free trade was once an unquestioned tenet of the Republican Party- not anymore. Massive fissures have erupted over the question of trade over the last few years.

 

HTMLFalse Claims Act "Implied Certification" Theory To Be Clarified By Supreme Court
Bruce E. Reinhart; McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 17, 2015
The U.S. Supreme Court has agreed to decide a critical issue relating to the federal False Claims Act (FCA). The Court will clarify (and possibly eliminate) the “implied certification” theory of FCA liability. This decision could tremendously affect the compliance risk for healthcare...

 

HTMLDelaware: Business-Friendly Climate Leads to Loss of Billions in Revenues for Other States
Chad Arfons, David H. Godenswager, David M. Kall; McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 17, 2015
In a December 2015 report by the Institute on Taxation and Economic Policy (ITEP), the authors call out Delaware as an onshore tax haven that costs other states billions in tax revenues, not unlike “notorious zero-tax Caribbean islands like the Cayman Islands and Bermuda.” As a...

 

HTMLHouse Passes Tax Package
McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 18, 2015
On Thursday, the House passed a $622 billion tax package. The bill was passed by a wide bipartisan margin, with 77 Democrats joining 241 Republicans in voting for the measure.

 

HTMLNew Jersey: Lawmakers Considering Legislation that Punishes Corporate Inverters
Chad Arfons, David H. Godenswager, David M. Kall; McDonald Hopkins LLC;
Legal Alert/Article
December 29, 2015, previously published on December 17, 2015
Late last month, the pharmaceutical behemoths Pfizer and Allergan announced the completion of their $160 billion merger plan “to form the world’s biggest drug company by sales, in a deal that is mostly, if not exclusively, about tax,” reported Fortune Magazine. An Allergan press...

 

Adobe PDFIncreased Premiums on the Horizon for Defined Benefit Pension Plans
John M. Wirtshafter; McDonald Hopkins LLC;
Legal Alert/Article
December 23, 2015, previously published on November 3, 2015
On Monday, President Barack Obama signed into law The Bipartisan Budget Act of 2015 (BBA). The BBA will result in a significant increase in the premiums paid by defined benefit pension plans covered by the Pension Benefit Guaranty Corporation (PBGC).

 

HTMLSouth Carolina: Department of Revenue Postpones Filing Deadlines in Wake of October Storms
David H. Godenswager, David M. Kall; McDonald Hopkins LLC;
Legal Alert/Article
December 22, 2015, previously published on October 15, 2015
The South Carolina Department of Revenue (SCDOR) has issued Information Letter 15-14 detailing its assistance to taxpayers impacted by the severe storms and flooding that started on Oct. 1, 2015. At the same time, the IRS announced that it will offer tax relief to flood victims located within the...

 


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