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...
Don’t miss out on what’s trending in the deal market. Find out how dealmakers are navigating valuation uncertainties with increasingly nuanced adjustment provisions, from working capital metrics...
Check out this video discussing best practices for responding to FDA Form 483 inspectional observations. Watch now » Related Content Life Sciences FDA Matters Representation and Warranty Clause...
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The No Surprises Act, which was included in the Consolidated Appropriations Act, 2021 (Pub. L. No. 116-260), contains protections that hold consumers harmless from the costs related to unanticipated (i.e., surprise) out-of-network medical bills. A common occasion that consumers are surprised by unexpected medical bills is with emergency care, but unpleasant surprises can also occur when patients choose in-network hospitals/facilities that unexpectedly provide out-of-network patient care from ancillary providers, like anesthesiologists. Learn how the No Surprises Act is intended to fix that!
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