A Guide to Health Savings Accounts, and a Plea for Practicality

A Guide to Health Savings Accounts, and a Plea for Practicality
Author: Todd F. Maynes
Publisher:
Total Pages: 0
Release: 2004
Genre:
ISBN:

In this article, the authors describe certain interpretive issues raised by the newly enacted HSA rules, and make suggestions as to how these issues can be resolved by the IRS in a manner that supports the legislative goals underlying these new rules and helps ensure that HSAs will be successful. Their principal suggestion is that the IRS must interpret the HSA rules in a way that is consistent with common practice (and common sense) for health care plans. While the HSA rules clearly do require high-deductible health plans, the HSA rules do not require that insurers and employers change the core mechanics of their health plans in ways that will make HSAs unattractive to most people. If the IRS goes beyond merely requiring an increase in deductibles and requires other changes to the way health plans operate, the authors submit that HSAs will not be broadly accepted by consumers in the marketplace and financial institutions are unlikely to even offer HSA accounts.

Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Index to Federal Tax Articles

Index to Federal Tax Articles
Author: Gersham Goldstein
Publisher: Warren Gorham & Lamont
Total Pages: 956
Release: 1975
Genre: Taxation
ISBN:

This multi-volume bibliography lists evey significant article on federal income, estate, and gift taxation since 1913. Over 36,000 articles are cited in reverse chronological order organized by topic and author.

Stolen Asset Recovery

Stolen Asset Recovery
Author:
Publisher: World Bank Publications
Total Pages: 284
Release: 2009
Genre: Law
ISBN: 082137902X

This book is a first-of-its-kind, practice-based guide of 36 key concepts?legal, operational, and practical--that countries can use to develop non-conviction based (NCB) forfeiture legislation that will be effective in combating the development problem of corruption and recovering stolen assets.

Asset Recovery Handbook

Asset Recovery Handbook
Author: Jean-Pierre Brun
Publisher: World Bank Publications
Total Pages: 348
Release: 2021-02-08
Genre: Business & Economics
ISBN: 1464816174

Developing countries lose billions each year through bribery, misappropriation of funds, and other corrupt practices. Much of the proceeds of this corruption find 'safe haven' in the world's financial centers. These criminal flows are a drain on social services and economic development programs, contributing to the impoverishment of the world's poorest countries. Many developing countries have already sought to recover stolen assets. A number of successful high-profile cases with creative international cooperation has demonstrated that asset recovery is possible. However, it is highly complex, involving coordination and collaboration with domestic agencies and ministries in multiple jurisdictions, as well as the capacity to trace and secure assets and pursue various legal options—whether criminal confiscation, non-conviction based confiscation, civil actions, or other alternatives. This process can be overwhelming for even the most experienced practitioners. It is exceptionally difficult for those working in the context of failed states, widespread corruption, or limited resources. With this in mind, the Stolen Asset Recovery (StAR) Initiative has developed and updated this Asset Recovery Handbook: A Guide for Practitioners to assist those grappling with the strategic, organizational, investigative, and legal challenges of recovering stolen assets. A practitioner-led project, the Handbook provides common approaches to recovering stolen assets located in foreign jurisdictions, identifies the challenges that practitioners are likely to encounter, and introduces good practices. It includes examples of tools that can be used by practitioners, such as sample intelligence reports, applications for court orders, and mutual legal assistance requests. StAR—the Stolen Asset Recovery Initiative—is a partnership between the World Bank Group and the United Nations Office on Drugs and Crime that supports international efforts to end safe havens for corrupt funds. StAR works with developing countries and financial centers to prevent the laundering of the proceeds of corruption and to facilitate more systematic and timely return of stolen assets.