Miller & Chevalier Chartered

Founded in 1920, Miller & Chevalier Chartered is a Washington, D.C. law firm with practices in tax; benefits, including ERISA; federal healthcare programs; white collar; federal procurement fraud; international; and related litigation.

Non-Shareholder Contributions to Capital: An Update on the IRS Scrutiny of Section 118
Patricia J. Sweeney, Dwight N. Mersereau, James L. Atkinson, Marc J. Gerson, July 7, 2008
The ability to exclude various receipts from gross income as non-shareholder contributions to capital under section 118(a) of the Internal Revenue Code remains a source of considerable controversy.

Treasury Issues New HSA Guidance
C. Frederick Oliphant, Susan Angela Relland, July 7, 2008
On June 3, 2008, the Department of Treasury issued Notices 2008-51 and 2008-52, which provide guidance on amendments to Health Savings Accounts (HSAs) made by the Health Opportunity Patient Empowerment Act of 2006 (the HOPE Act).

Wood Products Subject To New Import Rules
Daniel P. Wendt, June 24, 2008
A little known provision of the new Farm Bill has escaped widespread attention but may significantly affect the flow of wood products from Asia, South America, and elsewhere by increasing importers' regulatory burdens and risks.