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...
IRS TARGETS MONETIZED INSTALLMENT SALES IN PROPOSED REGULATIONS
IRS Commissioner Werfel has continued the theme from the Dirty Dozen list published in early 2023 to promulgate regulations regarding monetized installment sales. This particular brand of transaction has been marketed to high income individuals with the promise of a...
KEYS TO THE KINGDOM: BALANCING MERIT VS. INHERIT MODELS IN THE FAMILY BUSINESS
A recent article published by Harvard Business Review outlines the importance of distinguishing between merit compensation and inheritance.1 In most family businesses, the second generation inherit positions and compensation, which is usually a formula for disaster....
THE RISE OF THE ROBOTS: ATTORNEY LAMOUREUX TACKLES CHATGPT ON WPRO’S MATT ALLEN SHOW
Since its recent grand entrance to the world stage, ChatGPT has been infiltrating and proliferating past the tech realm and into the business world. As Artificial Intelligence (AI) continues to advance, more companies are turning to these technologies to replace human...
THE SAME-PROTECTED-CLASS INFERENCE: COMPLAINTS OF DISCRIMINATION IN THE WORKPLACE
Diversity, equity, and inclusion is an integral part of today’s work environment. Many clients have inquired into whether an employee in a particular protected class could discriminate against another employee in that same protected class. The answer to that...
CREATING LEGAL DOCUMENTS: ARE YOU USING THE “RIGHT TOOL” FOR THE JOB?
When it comes to crafting your legal documents, such as Wills, LLC formations, etc., there are endless options. Should you utilize an online tool, such as Legal Zoom, or seek a legal professional to produce your legal documents? In this article, PLDO Trust &...