Some unhealthy aspects of managed health care
Consumers are becoming more aware of the negative aspects of managed care medicine and some state legislatures are considering bills mandating disclosure to the consumer of any financial arrangements affecting provision of health care. One type of managed care is the independent practice organization which pays gatekeeper physicians a fixed monthly fee per patient and permits them, at the end of each year, to keep any of the fund for the patients to see specialists which has not been used for that purpose. What happens with these financial incentives is not hard to imagine.
Publication Name: Business and Society Review
Big picture; dealing with the business side of art
Legal issues in the art world have come to the forefront with recession-battered dealers' efforts to increase sales by reducing prices. Statutes of limitations are one such issue. Those in the Uniform Commercial Code are applicable when a buyer discovers after a purchase that a work is a forgery. Moral rights are another issue, and the Visual Artists Rights Act of 1990 amended the Copyright Act of 1976 to give moral rights of integrity and attribution to visual artists. Tax issues for artists are also listed.
Publication Name: ABA Journal
Dealing with the AMT aspects of the kiddie tax rules
The alternative minimum tax (AMT) as it applies to children under 14 with more than $1,000 in earned income, the AMT kiddie tax, has little guidance available with the exception of form 8803. The tax was enacted as IRC section 59(j) in 1988 to prevent shifting income to make use of the AMT exemption and minimum tax credits for AMT preferences and adjustments. Planning opportunities include shifting income to the next tax year or accelerating income to reduce or eliminate children's AMT kiddie tax liability.
Publication Name: Estate Planning
- Abstracts: Divorce and the displaced homemaker: a discourse on playing with dolls, partnership buyouts and dissociation under no-fault
- Abstracts: Getting a head start on health care reform. Sen. Wellstone introduces single-payor reform bill
- Abstracts: The lawyerly rhetoric of Coase's 'The Nature of the Firm.' (Ronald Coase) Response to Clark Freshman, were Patricia Williams and Ronald Dworkin separated at birth?