If you employed 50 or more full-time employees (including full-time equivalent employees) in 2015, you are an "Applicable Large Employer" or "ALE" in accordance with the Affordable Care Act's ("ACA") Employer Shared Responsibility provisions under Section 4980H of the...
PLDO Law Blog
Adam Greshowak
Protected Health Information and HIPAA – What You Need to Know Before You Respond to a Request or Subpoena
The Health Insurance Portability and Accountability Act ("HIPAA") Privacy Rule generally prohibits covered entities and their business associates from disclosing protected health information ("PHI") unless there is a valid written authorization or a specific exception...
Providers Must Ensure CMS is Aware of Changes to Practice Location
An administrative law judge ("ALJ") recently upheld the revocation of a Medicare Home Health Agency's ("HHA") billing privileges, based on the fact that the HHA did not properly notify CMS of a practice location change. 42 C.F.R. Section 424.516(e), requires certain...
Dissecting the Caveats of a Legal Non-Conforming Use
Essentially every municipality has adopted a zoning ordinance which, among other things, serves to regulate the development of real property and the types of uses to which such real property may be put within the boundaries of the municipality. Typically, a...
RI Creates New Tax Credit for Small Business Investment Companies
The Rhode Island General Assembly recently created a new program designed to promote private funding for Rhode Island small businesses. The program creates a tax credit for Small Business Investment Companies (“SBIC”) that invest in eligible Rhode Island businesses....
Estate Planning Ideas in a Low Interest Rate Environment
With the Fed’s recent interest rate cut and more interest rate reductions likely on the way, this may be a good time to take advantage of the low interest rate environment to transfer assets to your beneficiaries with minimal tax consequences and significant benefits...
New Rhode Island Law Limits Non-Compete Agreements
Rhode Island recently joined a growing list of states with laws limiting the ability of employers to use non-compete agreements in the workplace. Employers often insist that employees sign non-compete agreements which would restrict an employee’s ability to work in...
Supreme Court Rules States Cannot Tax Trust Income Solely Based on Beneficiary’s Residence
In N.C. Dep’t of Revenue v. Kimberley Rice Kaestner 1992 Family Trust, the U.S. Supreme Court issued a unanimous decision on June 21, 2019 holding the State of North Carolina may not tax a beneficiary on the income of a trust merely because the beneficiary resides...
New Deadlines Announced for Massachusetts Paid Family and Medical Leave Law
In 2018, Massachusetts passed a new law that provides workers with paid family and medical leave (the “PFML Law”). With limited exceptions, it applies to most Massachusetts employers, large and small, and includes both W-2 employees and some independent contractors...
