Relating to Real Estate - Recent Cases - Part 1 - July 8, 2013

One-Year Delay in Play or Pay Penalties and Certain Reporting Requirements Under Affordable Care Act

You have probably heard by now that the Obama administration announced a one-year delay in the compliance date for the Play or Pay penalties (also known as shared responsibility penalties or the em

HIPAA – New Rules/New Forms

Earlier this year, the federal government revised its regulations implementing the Health Insurance Portability and Accountability Act (HIPAA).

Lenders Not Liable for Recordation Taxes on IDOTS

Affirming the holding of the Maryland Tax Court, the Circuit Court for Howard County ruled this month that when the recordation tax becomes due on an indemnity mortgage or an indemnity deed of trus

Recent HSCRC Initiatives

This is the second in a three-part series addressing Maryland's unique Health Services Cost Review Commission.

New Maryland Legislation - Summer 2013

A version of this article was published in The Daily Record on June 6, 2013.

Maryland Regulatory News - Summer 2013

Fraud Restitution Deductibility

Without question, it is bad for a physician or other health care provider to face civil and/or criminal penalties for committing fraud.

Estate Planning's Fiscal Plateau

Before Congress averted the Fiscal Cliff, federal estate planning law was scheduled to revert to a much harsher wealth transfer tax system, with only a $1 million federal estate, gift and generatio

Did You Know - Summer 2013

Built-In Gain for S Corporations: Did you know that the legislation that averted the so-called Fiscal Cliff preserved through 2013 certain tax treatment for a former C Corporation