On May 21, the Treasury Department released Notice 2010-45 (Notice) for guidance on the Qualifying Therapeutic Discovery Projects credits program under Section 48D. As we described in our April 6 Client Alert , to qualify for the credit, taxpayers... Read More

By Mark D. Allison , Christopher S. Rizek and Charles M. Ruchelman Waiting for Guidance As most tax practitioners are aware, the Health Care and Education Reconciliation Act of 2010 added new section 7701(o) of the Internal Revenue Code (the "Code"... Read More

LEGAL ALERT May 12, 2010 An interim final rule implementing the mandatory extension of health plan coverage to children up to age 26, as passed under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation... Read More

Fund managers may be in good shape for 2010 ... although nothing is certain. On March 18, 2010, President Obama signed into law the Hiring Incentives to Restore Employment (HIRE) Act which, aside from providing businesses tax incentives to hire and... Read More