Impact of HIPAA Omnibus Rule on Business Associates
THE HIPAA OMNIBUS FINAL RULE AND ITS POTENTIAL APPLICATION TO INFORMATION TECHNOLOGY COMPANIES By Scott Dondershine and Tony Fama ZZZZZ… — the common sound when we start talking to information technology companies about their obligations under the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”). How can that possibly apply to us? We are in […]
One-Year Extension of the ACA Employer Mandate
One Year Extension of the ACA Employer Mandate By Scott Dondershine, CPA, Esq. July 2013 In June of 2013, our firm issued a Client Alert concerning the employer mandate provisions of the Patient Protection and Affordable Care Act (“ACA”). We discussed in the June Client Alert the obligation beginning in 2014 of “large employers” to […]
Understanding The ACA Employer Mandate
Understanding The ACA Employer Mandate By Scott Dondershine, CPA, Esq. For better or worse it is now time to take stock and learn of your obligations as an employer under the Patient Protection and Affordable Care Act (“ACA”). This Client Alert cannot possibly pretend to cover all provisions of the ACA. Rather, the purpose is […]
New Creditor Protection Planning Techniques in Virginia and Maryland
New Creditor Protection Planning Techniques in Virginia and Maryland By Scott Dondershine, CPA, Esq. Virginia and Maryland recently adopted different but important tools to help their residents protect assets from the claims of creditors. This Client Alert explains the tools in generic terms providing general guidance only (primarily for residents of Virginia and Maryland) and […]
Discussion of Recent Virginia Decisions Concerning Non-Competes
The Virginia Supreme Court: Reversal of Fortune in Important Non-Compete Case – and Other Important Restrictive Covenant Cases Mark November 4, 2011 on your list of important dates in Virginia legal history as a day of infamy for the Virginia Supreme Court. The Court, on said date, issued its written opinion in the case of […]
The Importance of an Estate Plan
The Importance of an Estate Plan By Scott A. Dondershine, CPA, Esq. I. Introduction. Many people lack adequate estate plans because the need for an estate plan was never properly described or understood. This Article describes the benefits of an estate plan in an easy-to-read question and answer format. It provides general guidance only and cannot […]
New Business Ethics Rules
Small Business Prime Contractors And Subcontractors May Need To Institute A Code of Business Ethics And Conduct In Order To Do Business With The Government February 2008 Effective December 24, 2007, contracting officers are now required to include FAR Clause 52.203-13, Contractor Code of Business Ethics and Conduct, in all solicitations if the value of the contact […]
Coping With the Strict New Rules on Non-Qualified Deferred Compensation
Coping With the Strict New Rules on Non-Qualified Deferred Compensation Author: Scott A. Dondershine, attorney New Section 409A and the accompanying Prop. Regs. substantially tighten the tax rules governing non-qualified deferred compensation. Failure to comply with these rules can cause immediate taxation of the amount deferred, plus interest and penalties. The American Jobs Creation Act of […]
New Rules on Taxation of Deferred Compensation
New Rules on Taxation of Deferred Compensation By Scott Dondershine, CPA, Esq. The purpose of this Client Alert is to advise friends, colleagues and clients of some of the substantial changes caused by newly-enacted Section 409A of the Internal Revenue Code of 1986. The Client Alert provides general guidance only and should not be relied […]
Recent Developments in Estate Planning
Recent Developments in Estate Planning By Scott Dondershine, CPA, Esq. A few years ago my firm circulated a Client Alert advising clients as to recent developments in estate planning. Today, we are circulating a new Client Alert as a result of additional important changes affecting almost every person’s estate plan. This Client Alert provides general […]