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New HIPAA Privacy Rule Guidance

Client Alert | less than 1 min read | 12.04.02

The Department of Health and Human Services' Office of Civil Rights (OCR) has released a 100+ page guidance document on the HIPAA Privacy Rule. The guidance document discusses a broad array of topics in a Q&A format. OCR is the agency responsible for enforcing the Privacy Rule, so this guidance provides useful insight about the government's approach to some of the Privacy Rule's "hot topics". For example, OCR states that physicians with hospital staff privileges need not enter into business associate contracts with the hospital, because joint physician-hospital activities fall under the definition of "organized health care arrangement".

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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....