If you work in the health care field, in any capacity, you have surely heard of the Health Insurance Portability and Accountability Act, or "HIPAA;" and if you or your business create, use, disclose or accept protected health information ("PHI"), you are likely a...
PLDO Law Blog
Health Care
Reporting Deadlines Under the Affordable Care Act Extended
On December 28, 2015, by way of Notice 2016-4, the Department of the Treasury and the Internal Revenue Service ("IRS") extended the due dates for 2015 information reporting pursuant to the Affordable Care Act ("ACA"). Noting that some insurers and employers need...
Employer Reporting Deadlines under the ACA Are Fast Approaching
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...
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...
ATTENTION SNOWBIRDS: DO YOU PASS THE DOMICILE TEST?
“A person doesn't know how much he has to be thankful for until he has to pay taxes on it.” This anonymous quote is timely. It is rumored that the Rhode Island Division of Taxation (“the Division”) is reviewing its procedures for determining whether a Rhode Islander...
HOW CLOSELY HELD BUSINESSES CAN PREVENT MANAGEMENT DEADLOCKS
Differences in opinion on how to achieve a stated goal in a closely held business can lead to disputes that block the enterprise from moving forward. Closely held businesses are characterized by a limited number of shareholders and a lack of public trading. The...
WHY ESTATE PLANNING FOR BUSINESSES IS CRITICAL (NOT OPTIONAL)
Owning your own business can be extremely demanding. From your customers to your employees, there’s hardly enough time in the day. While most entrepreneurs are consumed by the day-to-day challenges of running their businesses, they often neglect the critical task of...
PAY EQUITY IN RHODE ISLAND: EMPLOYERS, ARE YOU IN COMPLIANCE?
Rhode Island’s Pay Equity Act was expanded in 2023, creating additional obligations for employers with employees located in, or working from, the state. Once only prohibiting differences in wages based on gender, Rhode Island’s Pay Equity Act prohibits differences in...
ESTATE PLANNING FOR THE BUSINESS. HOW TO PREPARE FOR THE DEATH OF A BUSINESS OWNER
In the final season of “Succession,” Logan Roy’s death creates a power vacuum within Waystar Royco, the fictional media conglomerate that Logan founded and acted as CEO of until his death. This raises a difficult question that many, if not all, business owners face:...