October 29, 2015 | The Legal Intelligencer
Federal Government Expands Health Care Anti-Fraud EffortsThe federal government is expanding its health care fraud efforts on both the criminal and civil sides, signaling a much more aggressive effort to pursue actions under the False Claims Act and the federal Anti-Kickback Statute.
By David H. Glusman and Thomas W. Reinke
6 minute read
July 02, 2015 | The Legal Intelligencer
'Innocent Spouse' Tax Relief: Facts and Circumstances Will PrevailOne of the more challenging issues an accountant or attorney will face is when a client receives a notice from the Internal Revenue Service assessing additional tax, penalties and interest.
By David H. Glusman
7 minute read
July 02, 2015 | The Legal Intelligencer
'Innocent Spouse' Tax Relief: Facts and Circumstances Will PrevailOne of the more challenging issues an accountant or attorney will face is when a client receives a notice from the Internal Revenue Service assessing additional tax, penalties and interest.
By David H. Glusman
7 minute read
April 24, 2015 | New York Law Journal
'Innocent Spouse' Tax Relief in Same-Sex Married CouplesJanis Cowhey and David H. Glusman write: The issues that are likely to arise when contemplating use of innocent spouse relief available under the Internal Revenue Code are just as likely to occur in same-sex couples as in heterosexual couples. In many cases, there are additional areas of concern that may need to be addressed if the IRS has attempted collection efforts on the innocent spouse due to alleged or actual underpayment of tax by the other spouse.
By Janis Cowhey and David H. Glusman
9 minute read
April 23, 2015 | New York Law Journal
'Innocent Spouse' Tax Relief in Same-Sex Married CouplesJanis Cowhey and David H. Glusman write: The issues that are likely to arise when contemplating use of innocent spouse relief available under the Internal Revenue Code are just as likely to occur in same-sex couples as in heterosexual couples. In many cases, there are additional areas of concern that may need to be addressed if the IRS has attempted collection efforts on the innocent spouse due to alleged or actual underpayment of tax by the other spouse.
By Janis Cowhey and David H. Glusman
9 minute read
April 02, 2015 | The Legal Intelligencer
Rolling the Dice With Monte Carlo SimulationsJust the phrase "Monte Carlo" invites images of glamorous women and debonair men gathered around a baccarat table—ah, the glories of James Bond. While most of us will never see the inside of Casino de Monte-Carlo, it's a safe bet that we will run across a Monte Carlo simulation.
By David H. Glusman and Michael J. Molder
7 minute read
April 02, 2015 | The Legal Intelligencer
Rolling the Dice With Monte Carlo SimulationsJust the phrase "Monte Carlo" invites images of glamorous women and debonair men gathered around a baccarat table—ah, the glories of James Bond. While most of us will never see the inside of Casino de Monte-Carlo, it's a safe bet that we will run across a Monte Carlo simulation.
By David H. Glusman and Michael J. Molder
7 minute read
February 09, 2015 | Connecticut Law Tribune
Forensic Accounting Considerations in Med-Mal LitigationMedical malpractice claims raise a variety of economic issues. In addition to fully understanding the medical and liability issues involved in the prospective matter, counsel for both the plaintiff and the defendant need to fully explore and document the economic claims.
By David H. Glusman and Michael J. Molder
6 minute read
February 09, 2015 | Connecticut Law Tribune
Forensic Accounting Considerations in Med-Mal LitigationMedical malpractice claims raise a variety of economic issues. In addition to fully understanding the medical and liability issues involved in the prospective matter, counsel for both the plaintiff and the defendant need to fully explore and document the economic claims.
By David H. Glusman and Michael J. Molder
6 minute read
January 07, 2015 | The Legal Intelligencer
Not Even Taxes Are Certain in Valuation of Pass-Through EntitiesAs Benjamin Franklin famously observed, "In this world nothing can be said to be certain, except death and taxes." Obviously, Franklin wasn't referring to business valuation where taxation is one of the most uncertain elements in the process. While professional judgment affects almost every aspect of business valuation, few issues raise hackles like the impact of taxes in valuing Subchapter S and other "pass-through entities."
By David H. Glusman and Michael J. Molder
7 minute read