In addition to their already burdensome job duties, HR professionals who work on their company’s health and welfare benefits are tasked with navigating a wide array of complex Federal laws that govern those benefits. This task has become increasingly important and challenging in recent years due to rising healthcare costs, a competitive labor market, and the expanding importance of health insurance to employees.

The sweeping national trend toward the relaxation of cannabis prohibition laws at the state level continues to gain momentum in 2019, with Illinois recently becoming the 11th state to legalize recreational usage. Over the past several months, even the federal government has begun taking measured steps to loosen restrictions on the sale of cannabinoids (CBDs).

As companies age, they become more likely to get sick because - growth stagnates or slides backwards; and executives grow too comfortable with the status quo and don’t act quickly enough to improve performance.

This white paper provides valuable insight on consumer privacy in the United States.

A&M expands healthcare advisory with Scott Hodson, John Holiver, Tim Murphy who can help healthcare-providers improve financial and operational performance, enhance efficiency and profitability, and support their M&A activities and strategic repositioning.

Activist investors in Europe are increasingly calling on companies to carve out weak or non-core parts of the business, as they seek to drive shareholder returns amid slowing global growth and political uncertainty.

Having been involved in infrastructure for over 20 years, it is hard to recall a time when there has been more interest from various stakeholder groups, including governments, regulators, customers, advisors and most interestingly investors.

Valuation professionals are constantly presented with challenging client needs, such as valuing new, and often exotic, securities with a variety of features that defy commonly-used valuation techniques.

In this issue, we focus on indemnification claims involving representations and warranties within a purchase agreement.

On June 7, 2019, the U.S. Court of Appeals for the Ninth Circuit again reversed the 2015 decision of the Tax Court (Altera Corp v. Commissioner) following deliberation of a reconstituted panel.

Two hard decisions are inevitable when a company sets out to transform its performance.

The U.S. Department of Labor continues a regulatory agenda that puts the valuation of Employee Stock Ownership Plans (“ESOPs”) in the spotlight. As a result, ESOP fiduciaries need to be cognizant of the impact of the reduction in corporate income taxes when determining the fair market value of ESOP plan assets. Such fiduciaries should also carefully review their ESOP valuation methodologies for reasonableness in light of these tax law changes to determine whether any changes are needed to protect against potential DOL scrutiny.

In an environment of increasing technological advancements and automation, speed of response and functionality of the product/solution are increasingly important. When it comes to lead times for solutions and business margins, engineering is the differentiator at the research stage as well as for design and development of new products and solutions.

Ray Berglund appointed to help lead A&M’s growth in the European Healthcare & Life Sciences sector

In a Tax Court petition filed October 22, 2018, Shiloh Industries Inc., a global supplier of automotive parts and a designer and engineer of precision tools, dies, welding, and assembly equipment, is disputing the Internal Revenue Service’s assertion that the company’s claimed tooling expenses in 2012 and 2013 can be treated as qualified research expenses. Will the Tax Court follow its decision in TG Missouri v. Commissioner and allow tooling costs to be treated as supplies used in the conduct of qualified research under Internal Revenue Code (“IRC”) Section 41(b)?