You may be able to pay the federal income tax on a farmland sale in four equal annual installments instead of all at once. To qualify, you must sell to an individual ...

The home health, hospice, and home care sectors remain among the most attractive areas of healthcare services mergers and acquisitions (M&A). These providers have become an increasingly important part ...

On January 1, 2027, the next phase of requirements from CMS’ Interoperability and Prior Authorization final rule (CMS-0057-F) takes effect. In this phase, payors impacted by the rule must implement ...

Project-based businesses exhibit unique risks during financial due diligence. Due to the long-term nature of their fixed-fee projects and contracts, revenues and expenses extend across multiple years ...

In Hologic, Inc. v. Commissioner 1 the Supreme Court of New Hampshire reversed the ruling of the trial court and held that a water’s-edge combined group could not carry back a capital loss generated ...

The first year of the Rural Health Transformation Program (RHTP) moved quickly by statutory necessity. States had to interpret a new funding mechanism, finalize implementation plans, establish ...