Section 112020 of the “One Big Beautiful Bill Act” (OBBBA), House version, would expand the reach of the IRC § 4960 excise tax on compensation in excess of $1 million (equal to 21%, the...
Read this practice note discussing factoring transactions, the parties involved, and the reasons for factoring. This practice note specifically discusses the distinguishing features of advance and discount...
Land banking transactions are an alternative financing structure where the land banker (typically an investment group) purchases the land shortly before or soon after the homebuilder acquires it. The parties...
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Help healthcare providers and facilities, as well as health plans and insurers, understand and comply with the notice requirements of the federal No Surprises Act, enacted as Title I of Division BB of the Consolidated Appropriations Act, 2021 (CAA), Pub. L. No. 116-260. Use this checklist with providers, plans, and insurers to ensure patients receive required explanations regarding the act's protections against surprise billing. Review this checklist for key provisions of the act and the notice's intended recipients, form, and contents.
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