Breaking Features from Trust & Estate

Update on Jimmo v. Sebelius

Trusts & Estates

Update on Jimmo v. Sebelius

The 2012 proposed Settlement Agreement in Jinmo v. Sebelius regarding the "improvement standard" under Medicare for the payment for skilled nursing and home health services has been updated by a detailed, multi-step Corrective Action Plan. Heidi Brown discusses the case and the Corrective Action Plan which will open coverage for services for Medicare beneficiaries who are not improving but need the services in order to maintain their condition and prevent it from worsening.

Section 1202: A Big Deal for Small Business

Trusts & Estates

Section 1202: A Big Deal for Small Business

Section 1202 of the Internal Revenue Code excludes from income any gain from the sale or exchange of "qualified small business stock" (QSBS). This provision has not received much attention because of the relative unattractiveness of C corps. Matthew E. Rappaport and Caryn I. Friedman examine new interest in this exclusion due to the passage of the 2017 tax legislation and state that now is the ideal time for practitioners to review the inner workings of the statute.

Breaking Features from Real Property

Section News

Group and Committe News