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CMS Releases Retiree Plan Drug Subsidy Guidance

Client Alert | less than 1 min read | 06.08.05

On Friday, June 3, 2005, the Centers for Medicare & Medicaid Services (CMS) published for public review and comment a proposed Retiree Drug Subsidy Application and Instructions. 

On  June 1, 2005 CMS launched the Retiree Drug Subsidy (RDS) Center web site, with information for  employer and union plan sponsors and others seeking information about the retiree drug subsidy program created pursuant to the Medicare Modernization Act (MMA). 

Information about the RDS Center's first two national outreach events - a RDS Customer Conference Call on Wednesday, June 15, 2005 at 3:00pm EDT, and a RDS National Conference on July 12 & 13, 2005 in Dallas, TX – is available on the RDS Center web site. 

Insights

Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....