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Corrections to the Medical Loss Ratio Interim Final Rule

Client Alert | less than 1 min read | 01.04.11

The HHS Office of Consumer Information and Insurance Oversight has published "technical corrections" to the interim final rule that appeared in the December 1, 2010 Federal Register implementing medical loss ratio requirements under the Patient Protection and Affordable Care Act.

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....