Featured Articles

Property Owners with Hurricane Gustav Damage Entitled to Reduced Property Tax Assessments

Steven Boutwell
September 08, 2008 18:37

 By Chris Dicharry Property taxes in Louisiana are based on the fair market value of taxable property. The assessors make the fair market value determination based upon the status and condition of property as of January 1 of each tax year. Certain types of immovable property are generally...

Recent Articles

D.C. Circuit's Decision Eliminates the Startup, Shutdown, or Malfunction Exemption

Steven Boutwell
December 23, 2008 17:53

By Maureen Harbourt and Tokesha Collins   On December 19, 2008, the D.C. Circuit Court of Appeals issued a startling ruling vacating the Startup, Shutdown, Malfunction (“SSM”) rules contained within the NESHAP General Provisions, 40 C.F.R. Part 63, Subpart A. Sierra Club v....

OIG Issues Advisory Opinion on Part-Time Physician Employment Agreements

Alan J. Berteau
December 23, 2008 15:06

by Clay J. Countryman The Office of Inspector General ("OIG") issued Advisory Opinion No. 08-22 on December 8, 2008 regarding a proposed arrangement by a non-profit organization to hire two physicians on a part-time basis to perform endoscopies. The part-time physicians would perform the...

New Louisiana Regulation Creates Safe Harbor For Certain Equity-Based Compensatory Plans of Privately-Held Companies

Alan J. Berteau
November 21, 2008 13:02

by Dean P. Cazenave Offers and sales of “securities” must be registered unless there is an applicable exemption from the federal and state securities laws. The most commonly known exemption is the private placement exemption set forth in Regulation D promulgated by the Securities and...

Department of Labor Issues New Family and Medical Leave Act Regulations

Alan J. Berteau
November 18, 2008 13:22

by A. Edward Hardin, Jr. The U.S. Department of Labor has released the new Family and Medical Leave Act regulations. The new regulations will become effective January 16, 2009. The DOL issued its proposed new regulations in February 2008. The DOL received over 20,000 comments...

OIG Releases Work Plan for 2009

Alan J. Berteau
November 03, 2008 14:14

by Clay J. Countryman On October 1, 2008, the Department of Health and Human Services, Office of Inspector General (OIG) released its 2009 Work Plan. The OIG’s Work Plan describes the initiatives and priorities of the OIG for the 2009 fiscal year. The OIG will address these initiatives...

New Louisiana Laws Related to Bidding on Public Works Contracts

Steven Boutwell
October 31, 2008 00:41

By Brian W. Hightower Following the 2008 Regular Session, Louisiana Governor Bobby Jindal signed House Bill No. 558 ("HB 558") into law. Prior to HB 558(Act No. 726), it was not infrequent that publicly bid contracts were not awarded because all bids exceeded the budgeted funds. Following...

IRS Requires Employer Identification Numbers for Disregarded Entities Beginning in 2009

Steven Boutwell
October 27, 2008 20:01

By Kevin C. Curry Historically, the IRS has said that a disregarded entity could (and maybe should) use the owner's taxpayer identification number for income and other tax purposes. For employment tax reporting, the IRS issued Notice 99-6, 1999-1 CB 321 , which said that employment taxes for...

United States Fifth Circuit Holds that Willful Concealment of a Prior Medical Condition From a Jones Act Employer May Constitute Contributory Negligence

Steven Boutwell
October 22, 2008 20:26

By Clay Cosse While a Jones Act seaman’s willful concealment of a pre-existing medical condition has long been held to preclude a seaman’s recovery for maintenance and cure benefits, willful concealment has never acted as a bar to recovery under the Jones Act.   The Fifth...

Federal Court of Appeals Absolves Louisiana Hospital of Liability in Failure to Report Physician Impairment While on the Medical Staff

Alan J. Berteau
October 20, 2008 14:25

by Linda G. Rodrigue In May of this year, the United States Court of Appeals for the Fifth Circuit absolved Lakeview Regional Medical Center (“Lakeview”) of any liability, and reversed a damage award against it, in a lawsuit that had been brought against Lakeview and a physician group...