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Will Health Savings Accounts Solve the Health Care Crisis?
Perhaps the fastest growing new form of employee benefit arrangements, Health Savings Accounts (HSAs) are an alternative hybrid structure of health coverage. The HSA is a two part arrangement in which participants belong to a health care plan with a high annual deductible that provides insurance coverage for expensive health care procedures and preventative care. The objective of the HSA is to allow eligible individuals who participate in High Deductible Health Plans to contribute to a tax-advantaged savings account on an annual basis an amount equal to their annual deductible, that may be carried over from year to year to cover qualified medical expenses. Contributions to an HSA from employers or individuals are generally tax deductible. In the same way, distributions from an HSA are not included in ordinary income if the amounts are used for reasonable medical expenses. Contributions on behalf of an employee are immediately vested and the HSA program is designed to be portable.
The race is on to see if Health Savings Accounts will change the way that Americans fund health-care services. Starting in 2004, in the for-profit, governmental and not-for-profit-segments as well, many employers began implementing HSAs or educating themselves about the benefits of implementing a HSA program. Service providers are positioning themselves to provide HSA services for the many types of employers likely to implement HSAs in 2006, with added services for employers of small and medium size firms.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.