The following Health Reform Checklist is intended to guide you through the general compliance requirements of
t he Affordable Care Act (ACA) as you prepare now for 2015 and beyond.
In general, these items apply to all employers.
Health Reform - Additional IRS Approaches to the Cadillac Tax; Transitional R...CBIZ, Inc.
Guidance on:
1. Additional IRS Approaches to Cadillac Tax. On July 30, 2015, the IRS released a second pronouncement (IRS Notice 2015-52), which like the first, does not carry the weight of the law or regulation, but rather is an effort to test the waters to see how the law should be formulated. The new guidance expands the discussion with regard to identifying taxpayers liable for the excise tax, employer aggregation, allocation of the tax, payment of the applicable tax and determining the cost of applicable coverage.
2. Transitional Reinsurance Fee Process for 2015 Benefit Year. In preparation for reporting and paying the transitional reinsurance fees for the 2015 benefit year, the Centers for Medicare and Medicaid services released an overview of the process and procedures
3. State Innovation Waivers. The Affordable Care Act includes a provision that takes effect in 2017 which would allow a state to apply for an innovation waiver; pursuant to which the state could be relieved from certain aspects of the ACA.
4. Applicability of ACA’s Employer Shared Responsibility Provisions. On July 31, 2015, President Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236); now Public Law 114-41). This law provides that for purposes of determining whether an employer is an applicable large employer with regard to employee enrollment in minimum essential health coverage under an eligible employer sponsored plan, individuals covered for medical care under TRICARE or the Veterans Administration are not counted. In addition, a recent lawsuit challenged the applicability of the ACA’s employer shared responsibility mandate to a Native American tribe.
Health Reform Bulletin 131 | The ACA Remains The Law of The LandCBIZ, Inc.
As has been covered extensively in the press, Congress went on its summer recess without repealing, replacing or modifying the Affordable Care Act. What this means for employers is that it is “business as usual”, including all reporting obligations, as more fully described below. So where does health care reform stand at this point? The answer to this question is far from clear.
Health Reform: Interim Guidance on Expatriate Plans; Updates on ACA Reportin...CBIZ, Inc.
This Health Care Reform Bulletin provides information on the following topics:
a. Interim Guidance on Expatriate Health Coverage
b. Updates on Section 6055/6056 Reporting
i. Revised and Increased Reporting Penalties
ii. E-filing requirements for Employers
c. Final Rules: Preventive Services
d. Reminder on PCOR Fees and Transitional Reinsurance
i. Checklist for PCOR and Transitional Reinsurance Fee
Health Reform Bulletin 137 | Delay of Certain ACA Taxes and Fees; Benefit and...CBIZ, Inc.
On January 22, 2018, President Trump signed H.R. 195. Along with providing short-term government funding, it also extends funding of the Children's Health Insurance Program (CHIP) for six years through 2023. This program provides low-cost health coverage to children in families who do not qualify for Medicaid, as well as for pregnant women residing in certain states.
Health care reform continues with implementation of the Affordable Care Act. Starting in 2014, employers face new requirements and penalties related to health insurance coverage for employees. Exchanges will offer individuals and small businesses the ability to purchase qualified health plans, and individuals will be subject to penalties if they do not obtain compliant coverage. Reporting of health plan costs and coverage will also be required of employers.
How Does Obamacare Impact Your Business Planning?Tilson
The Supreme Court has upheld the PPACA and its implementation is full steam ahead. Now is the time to begin preparing for the impact on your business and your employees. Many have forgotten the complexity, decisions, and regulatory requirements of this legislation. As we all know, the devil is in the details.
Annual Compliance Deadlines for Health Plansntoscano50
Employers that provide group health plan coverage to their employees are subject to numerous compliance requirements throughout the year, such as requirements for reporting, participant disclosure and certain fee payments.
This Legislative Brief contains a high-level overview of the various compliance requirements and associated deadlines that health plan sponsors should be aware of throughout the year. Please note that certain deadlines for non-calendar year plans may vary from what is outlined below.
The budget projects decreasing federal deficits over the next few years, with a surplus projected for 2015-2016. To achieve this, the budget outlines spending cuts of $5.2 billion annually by 2016 through reductions to all government departments. There were no changes to personal or corporate income tax rates, but the eligibility age for Old Age Security will gradually increase from 65 to 67 between 2023 and 2029.
Health Reform - Additional IRS Approaches to the Cadillac Tax; Transitional R...CBIZ, Inc.
Guidance on:
1. Additional IRS Approaches to Cadillac Tax. On July 30, 2015, the IRS released a second pronouncement (IRS Notice 2015-52), which like the first, does not carry the weight of the law or regulation, but rather is an effort to test the waters to see how the law should be formulated. The new guidance expands the discussion with regard to identifying taxpayers liable for the excise tax, employer aggregation, allocation of the tax, payment of the applicable tax and determining the cost of applicable coverage.
2. Transitional Reinsurance Fee Process for 2015 Benefit Year. In preparation for reporting and paying the transitional reinsurance fees for the 2015 benefit year, the Centers for Medicare and Medicaid services released an overview of the process and procedures
3. State Innovation Waivers. The Affordable Care Act includes a provision that takes effect in 2017 which would allow a state to apply for an innovation waiver; pursuant to which the state could be relieved from certain aspects of the ACA.
4. Applicability of ACA’s Employer Shared Responsibility Provisions. On July 31, 2015, President Obama signed the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (H.R. 3236); now Public Law 114-41). This law provides that for purposes of determining whether an employer is an applicable large employer with regard to employee enrollment in minimum essential health coverage under an eligible employer sponsored plan, individuals covered for medical care under TRICARE or the Veterans Administration are not counted. In addition, a recent lawsuit challenged the applicability of the ACA’s employer shared responsibility mandate to a Native American tribe.
Health Reform Bulletin 131 | The ACA Remains The Law of The LandCBIZ, Inc.
As has been covered extensively in the press, Congress went on its summer recess without repealing, replacing or modifying the Affordable Care Act. What this means for employers is that it is “business as usual”, including all reporting obligations, as more fully described below. So where does health care reform stand at this point? The answer to this question is far from clear.
Health Reform: Interim Guidance on Expatriate Plans; Updates on ACA Reportin...CBIZ, Inc.
This Health Care Reform Bulletin provides information on the following topics:
a. Interim Guidance on Expatriate Health Coverage
b. Updates on Section 6055/6056 Reporting
i. Revised and Increased Reporting Penalties
ii. E-filing requirements for Employers
c. Final Rules: Preventive Services
d. Reminder on PCOR Fees and Transitional Reinsurance
i. Checklist for PCOR and Transitional Reinsurance Fee
Health Reform Bulletin 137 | Delay of Certain ACA Taxes and Fees; Benefit and...CBIZ, Inc.
On January 22, 2018, President Trump signed H.R. 195. Along with providing short-term government funding, it also extends funding of the Children's Health Insurance Program (CHIP) for six years through 2023. This program provides low-cost health coverage to children in families who do not qualify for Medicaid, as well as for pregnant women residing in certain states.
Health care reform continues with implementation of the Affordable Care Act. Starting in 2014, employers face new requirements and penalties related to health insurance coverage for employees. Exchanges will offer individuals and small businesses the ability to purchase qualified health plans, and individuals will be subject to penalties if they do not obtain compliant coverage. Reporting of health plan costs and coverage will also be required of employers.
How Does Obamacare Impact Your Business Planning?Tilson
The Supreme Court has upheld the PPACA and its implementation is full steam ahead. Now is the time to begin preparing for the impact on your business and your employees. Many have forgotten the complexity, decisions, and regulatory requirements of this legislation. As we all know, the devil is in the details.
Annual Compliance Deadlines for Health Plansntoscano50
Employers that provide group health plan coverage to their employees are subject to numerous compliance requirements throughout the year, such as requirements for reporting, participant disclosure and certain fee payments.
This Legislative Brief contains a high-level overview of the various compliance requirements and associated deadlines that health plan sponsors should be aware of throughout the year. Please note that certain deadlines for non-calendar year plans may vary from what is outlined below.
The budget projects decreasing federal deficits over the next few years, with a surplus projected for 2015-2016. To achieve this, the budget outlines spending cuts of $5.2 billion annually by 2016 through reductions to all government departments. There were no changes to personal or corporate income tax rates, but the eligibility age for Old Age Security will gradually increase from 65 to 67 between 2023 and 2029.
The Health Care and Education Affordability Reconciliation Act of 2010 was recently passed by the House and will be signed into law 03/30/2010. NAHU (National Association for Health Underwriters) published a comprehensive timeline of the changes coming over the next few years. Please contact me with any questions.
Healthcare Reform And Risk Management By Mark Bloomjohndemello
The document discusses considerations for employers regarding the impact of health reform on their income statements. It outlines 10 key considerations including exchanges, employer mandates, changes to plan design, taxes on high-cost plans, and new reporting requirements. It notes that employers will need to evaluate whether their coverage meets minimum standards to avoid penalties if employees receive subsidies. The document concludes by mentioning two new taxes starting in 2013 for high-income individuals, including an additional Medicare tax and net investment income surtax.
The document provides an overview and update on the status of federal health care reform in the United States. It discusses the key provisions of the 2010 Patient Protection and Affordable Care Act including the individual mandate, upcoming employer mandates, health insurance exchanges, and tax credits. It also summarizes recent regulatory delays and developments in implementation at the federal and state level in Oregon.
Health Reform Bulletin 116 Year End Wrap Up 12-29-15Daniel Michels
The most recent CBIZ Health Reform Bulletin: Year-End Wrap Up (HRB 116). This issue includes specific information and guidance on:
1. Late breaking development, IRS delays new Affordable Care Act's (ACA) reporting and disclosure obligations!
2. On December 18, 2015 Consolidate Appropriations Act, 2016, and the Protecting Americans from Tax Hikes (PATH) Act of 2015 (H. R. 2029; now Public Law No. 114-113) were signed by the President, and amend several provisions of the Affordable Care Act.
3. The IRS Issued guidance relating to ACA implementation
4. Year-End Reminders
Health Reform Bulletin - PCOR & Transitional Reinsurance Fee RemindersCBIZ, Inc.
This HRB is a reminder of the following upcoming Affordable Care Act (ACA) fees due yet in 2014:
1. The Patient-Centered Outcomes Research (PCOR) Fee
2. The Transitional Reinsurance Fee
This contains a summary chart that can be used as a quick reference of who this fee applies to, when it is due, how it is paid and links to the complete Health Reform Bulletins pertinent to each fee.
Health Reform Bulletin – Completing the Transitional Reinsurance Fee Form CBIZ, Inc.
information on the release of Transitional Reinsurance reporting forms by the CMS Center for Consumer Information and Insurance Oversight (CCIIO):
1. Steps for completing the ACA Transitional Reinsurance Program Annual Enrollment Contribution Submission Form
2. Links to the User Manual, the companion to the reporting form
Health Reform Bulletin 122 | 2017 Inflationary Adjustments and moreCBIZ, Inc.
1) 2017 Inflationary Adjustments; 2) Final Rules: Excepted Benefits, Lifetime and Annual Limits, and Short-Term, Limited-Duration Insurance; and 3) Whistleblower and Retaliation Protections
As many of us are working remotely during the COVID19 pandemic, we wanted to share some thoughts and
observations about how the pandemic could impact the
medical and retirement plans that you offer to your
employees.
The IRS issued a second notice regarding guidance on the Cadillac tax, set to take effect in 2018. The notice addresses issues such as who is liable for the tax, employer aggregation rules, determining the cost of coverage, and adjusting the dollar limits based on employee age and gender. The IRS is considering designating Form 720 as the method for paying the excise tax on a particular quarter of the calendar year. Comments on the notices are due by October 1, 2015, after which the IRS intends to issue proposed regulations.
Health Reform Bulletin 145 | 2020 Indexed Adjustments for MEC and ESR Penalti...CBIZ, Inc.
1) 2020 Indexed Adjustments for MEC and ESR Penalties; 2) Proposed Rules for Individual Coverage Health Reimbursement Arrangements; and 3) FAQ Guidance Clarifies Cost Sharing – Prescription Drug Coupons
How to Avoid a Head-on Collision with The Cadillac TaxBill Conlan
The document discusses the Cadillac tax provision of the Affordable Care Act. It will impose a 40% excise tax on employer-sponsored health plans with premiums above $10,200 for individual coverage and $27,500 for family coverage beginning in 2018. Many provisions of the ACA will contribute to rising health care costs and make it challenging for employers to avoid this tax. Employers are encouraged to continuously monitor health care costs, consider plan design changes, and weigh options like self-funding to manage costs and delay impacts of the Cadillac tax.
Understanding Health Care Reform: A Dose of Accounting MedecineJames Moore & Co
The affordable Care Act was signed into law on March 23, 2010 and upheld by the Supreme Court in June 2012. These reform measures will have wide-spread impacts to most businesses and individuals. In this presentation, we discuss the tax consequences, small business health care credits, fees, and provide a summary of the Affordable Care Act and the status of reform.
Don’t Miss Out on the Newly Supercharged Employee Retention Tax CreditCBIZ, Inc.
The Employee Retention Tax Credit (ERTC) was established by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, but limitations on its availability tempered interest in the relief measure. That is about to change, thanks to significant changes made on Dec. 27, 2020, by the Consolidated Appropriations Act, 2021. Employers should immediately begin analyses to identify and calculate the value of retroactive or prospective ERTC benefits. Learn more.
The document provides an end-of-year wrap-up and reminders relating to Affordable Care Act (ACA) compliance in 2015. Key updates include: the Supreme Court agreeing to hear a case on premium tax credits; guidance clarifying that "skinny plans" must meet minimum value standards; and FAQs further prohibiting cash incentives for individual coverage. It also reminds readers of ACA provisions taking effect in 2015, such as out-of-pocket limits and the employer shared responsibility requirement.
This document provides an overview and summary of Sections 6055 and 6056 reporting requirements under the Affordable Care Act. It discusses:
- Section 6055 requires providers of minimum essential health coverage to file information returns and provide statements to individuals about their coverage.
- Section 6056 requires applicable large employers to report information to the IRS and employees about health coverage offered.
- The reporting deadlines, forms used, and information required to be reported are outlined for both sections.
- Methods of electronic and paper reporting to individuals and the IRS are described, including penalties for noncompliance.
India is at the turning point to see spur growth. India remains an attractive investment destination for various reasons: its growing share of global GDP, a significant amount of investment necessary to support such growth, its large population with the favor of young demographic, efficiency, and social-economic reforms.
In Aera, we prepared a note for our clients for tremendous opportunities in India.
Please let us know if you need any more details..thx
This letter provides guidance to states on implementing a new Medicaid eligibility group established by the Affordable Care Act. It outlines that starting in April 2010, states have the option to cover all non-disabled, non-elderly adults with incomes up to 133% of the federal poverty level. It describes rules for determining income eligibility and required benchmark benefits. States must submit amendments to their Medicaid plans by June 30, 2010 to implement this option starting April 1, 2010.
The document summarizes key provisions of the Affordable Care Act. It discusses how the legislation aims to reduce the number of uninsured through mandates on individuals and employers, and by establishing health insurance exchanges. It also outlines taxes and fees included in the legislation, such as excise taxes on high-cost health plans and fees on health insurers. Concerns raised include the complexity of the legislation, its impact on employer-provided coverage, and its long-term costs and economic impact.
News Flash October 27 2014 Transitional Reinsurance Fee Counts Due By Nove...Annette Wright, GBA, GBDS
The document summarizes the requirements for transitional reinsurance fees established by the Affordable Care Act. Employers with self-insured health plans must submit enrollment counts and payment by November 17, 2014. They can pay the full 2014 fee by January 15, 2015 or pay in two installments. Late payments will incur interest and penalties. The document provides details on calculating enrollment counts, submitting forms through Pay.gov, and the penalty process for late payments.
Not-for-Profit Compensation Controversies Continue to Add Fuel to the FireCBIZ, Inc.
Compensation in the not-for profit sector has been a consistent lightning rod for the IRS and other federal governing bodies, as well as for states, for many years.
The Health Care and Education Affordability Reconciliation Act of 2010 was recently passed by the House and will be signed into law 03/30/2010. NAHU (National Association for Health Underwriters) published a comprehensive timeline of the changes coming over the next few years. Please contact me with any questions.
Healthcare Reform And Risk Management By Mark Bloomjohndemello
The document discusses considerations for employers regarding the impact of health reform on their income statements. It outlines 10 key considerations including exchanges, employer mandates, changes to plan design, taxes on high-cost plans, and new reporting requirements. It notes that employers will need to evaluate whether their coverage meets minimum standards to avoid penalties if employees receive subsidies. The document concludes by mentioning two new taxes starting in 2013 for high-income individuals, including an additional Medicare tax and net investment income surtax.
The document provides an overview and update on the status of federal health care reform in the United States. It discusses the key provisions of the 2010 Patient Protection and Affordable Care Act including the individual mandate, upcoming employer mandates, health insurance exchanges, and tax credits. It also summarizes recent regulatory delays and developments in implementation at the federal and state level in Oregon.
Health Reform Bulletin 116 Year End Wrap Up 12-29-15Daniel Michels
The most recent CBIZ Health Reform Bulletin: Year-End Wrap Up (HRB 116). This issue includes specific information and guidance on:
1. Late breaking development, IRS delays new Affordable Care Act's (ACA) reporting and disclosure obligations!
2. On December 18, 2015 Consolidate Appropriations Act, 2016, and the Protecting Americans from Tax Hikes (PATH) Act of 2015 (H. R. 2029; now Public Law No. 114-113) were signed by the President, and amend several provisions of the Affordable Care Act.
3. The IRS Issued guidance relating to ACA implementation
4. Year-End Reminders
Health Reform Bulletin - PCOR & Transitional Reinsurance Fee RemindersCBIZ, Inc.
This HRB is a reminder of the following upcoming Affordable Care Act (ACA) fees due yet in 2014:
1. The Patient-Centered Outcomes Research (PCOR) Fee
2. The Transitional Reinsurance Fee
This contains a summary chart that can be used as a quick reference of who this fee applies to, when it is due, how it is paid and links to the complete Health Reform Bulletins pertinent to each fee.
Health Reform Bulletin – Completing the Transitional Reinsurance Fee Form CBIZ, Inc.
information on the release of Transitional Reinsurance reporting forms by the CMS Center for Consumer Information and Insurance Oversight (CCIIO):
1. Steps for completing the ACA Transitional Reinsurance Program Annual Enrollment Contribution Submission Form
2. Links to the User Manual, the companion to the reporting form
Health Reform Bulletin 122 | 2017 Inflationary Adjustments and moreCBIZ, Inc.
1) 2017 Inflationary Adjustments; 2) Final Rules: Excepted Benefits, Lifetime and Annual Limits, and Short-Term, Limited-Duration Insurance; and 3) Whistleblower and Retaliation Protections
As many of us are working remotely during the COVID19 pandemic, we wanted to share some thoughts and
observations about how the pandemic could impact the
medical and retirement plans that you offer to your
employees.
The IRS issued a second notice regarding guidance on the Cadillac tax, set to take effect in 2018. The notice addresses issues such as who is liable for the tax, employer aggregation rules, determining the cost of coverage, and adjusting the dollar limits based on employee age and gender. The IRS is considering designating Form 720 as the method for paying the excise tax on a particular quarter of the calendar year. Comments on the notices are due by October 1, 2015, after which the IRS intends to issue proposed regulations.
Health Reform Bulletin 145 | 2020 Indexed Adjustments for MEC and ESR Penalti...CBIZ, Inc.
1) 2020 Indexed Adjustments for MEC and ESR Penalties; 2) Proposed Rules for Individual Coverage Health Reimbursement Arrangements; and 3) FAQ Guidance Clarifies Cost Sharing – Prescription Drug Coupons
How to Avoid a Head-on Collision with The Cadillac TaxBill Conlan
The document discusses the Cadillac tax provision of the Affordable Care Act. It will impose a 40% excise tax on employer-sponsored health plans with premiums above $10,200 for individual coverage and $27,500 for family coverage beginning in 2018. Many provisions of the ACA will contribute to rising health care costs and make it challenging for employers to avoid this tax. Employers are encouraged to continuously monitor health care costs, consider plan design changes, and weigh options like self-funding to manage costs and delay impacts of the Cadillac tax.
Understanding Health Care Reform: A Dose of Accounting MedecineJames Moore & Co
The affordable Care Act was signed into law on March 23, 2010 and upheld by the Supreme Court in June 2012. These reform measures will have wide-spread impacts to most businesses and individuals. In this presentation, we discuss the tax consequences, small business health care credits, fees, and provide a summary of the Affordable Care Act and the status of reform.
Don’t Miss Out on the Newly Supercharged Employee Retention Tax CreditCBIZ, Inc.
The Employee Retention Tax Credit (ERTC) was established by the Coronavirus Aid, Relief, and Economic Security (CARES) Act, but limitations on its availability tempered interest in the relief measure. That is about to change, thanks to significant changes made on Dec. 27, 2020, by the Consolidated Appropriations Act, 2021. Employers should immediately begin analyses to identify and calculate the value of retroactive or prospective ERTC benefits. Learn more.
The document provides an end-of-year wrap-up and reminders relating to Affordable Care Act (ACA) compliance in 2015. Key updates include: the Supreme Court agreeing to hear a case on premium tax credits; guidance clarifying that "skinny plans" must meet minimum value standards; and FAQs further prohibiting cash incentives for individual coverage. It also reminds readers of ACA provisions taking effect in 2015, such as out-of-pocket limits and the employer shared responsibility requirement.
This document provides an overview and summary of Sections 6055 and 6056 reporting requirements under the Affordable Care Act. It discusses:
- Section 6055 requires providers of minimum essential health coverage to file information returns and provide statements to individuals about their coverage.
- Section 6056 requires applicable large employers to report information to the IRS and employees about health coverage offered.
- The reporting deadlines, forms used, and information required to be reported are outlined for both sections.
- Methods of electronic and paper reporting to individuals and the IRS are described, including penalties for noncompliance.
India is at the turning point to see spur growth. India remains an attractive investment destination for various reasons: its growing share of global GDP, a significant amount of investment necessary to support such growth, its large population with the favor of young demographic, efficiency, and social-economic reforms.
In Aera, we prepared a note for our clients for tremendous opportunities in India.
Please let us know if you need any more details..thx
This letter provides guidance to states on implementing a new Medicaid eligibility group established by the Affordable Care Act. It outlines that starting in April 2010, states have the option to cover all non-disabled, non-elderly adults with incomes up to 133% of the federal poverty level. It describes rules for determining income eligibility and required benchmark benefits. States must submit amendments to their Medicaid plans by June 30, 2010 to implement this option starting April 1, 2010.
The document summarizes key provisions of the Affordable Care Act. It discusses how the legislation aims to reduce the number of uninsured through mandates on individuals and employers, and by establishing health insurance exchanges. It also outlines taxes and fees included in the legislation, such as excise taxes on high-cost health plans and fees on health insurers. Concerns raised include the complexity of the legislation, its impact on employer-provided coverage, and its long-term costs and economic impact.
News Flash October 27 2014 Transitional Reinsurance Fee Counts Due By Nove...Annette Wright, GBA, GBDS
The document summarizes the requirements for transitional reinsurance fees established by the Affordable Care Act. Employers with self-insured health plans must submit enrollment counts and payment by November 17, 2014. They can pay the full 2014 fee by January 15, 2015 or pay in two installments. Late payments will incur interest and penalties. The document provides details on calculating enrollment counts, submitting forms through Pay.gov, and the penalty process for late payments.
Not-for-Profit Compensation Controversies Continue to Add Fuel to the FireCBIZ, Inc.
Compensation in the not-for profit sector has been a consistent lightning rod for the IRS and other federal governing bodies, as well as for states, for many years.
This document is a confidential business plan for Medical Practice Doctors, P.A. It includes a mutual non-disclosure agreement to maintain confidentiality of the business plan. The business plan was prepared by Edward Cook of Chartered Global Management Accountants and Consultants for Marcus L. Welby and Jane Welby of Medical Practice Doctors, P.A. It contains confidential financial and operational information for the medical practice.
Forensic Accounting Examination in a Minority Shareholder Oppression CaseCBIZ, Inc.
Minority shareholder oppression cases often require a forensic accounting examination to document issues of oppression. Forensic accountants analyze company books, records, tax returns and conduct interviews to uncover patterns of behavior that contribute to oppression such as excessive compensation to controlling shareholders or restricting dividend payments. A valuation expert also typically calculates the fair value of the company since the controlling shareholders often try to buy back stock from minority owners at depressed prices below fair market value.
This document is a memorandum of decision from a United States bankruptcy court regarding a motion by common stockholders of Eastman Kodak Company seeking the appointment of an official committee of equity security holders. The court denies the motion, finding that an equity committee is not necessary and would be too costly. The court had previously denied a similar motion a year earlier. Key factors in the court's decision include the low likelihood that equity holders would receive any distribution in the bankruptcy, the adequacy of existing representation of stakeholder interests, and the potential for delay of the bankruptcy proceedings. The stockholders failed to provide evidence that Kodak had materially undervalued its business or patent portfolio such that equity holders might recover value.
D’asia in education and travel servicesDAsia India
D’Asia is one of the premium edu-travel consultants in India with its activities across Asia. With a strong focus on value added services in Indian higher education sector, D’Asia believes in the essence of Asia’s education potential. Travel services offered by D’Asia Tours are the most affordable and quality services in Malaysia, Singapore and India.
Brief In defense of Preference claims by trusteemikemoreau
The document is a motion filed in a bankruptcy case requesting that the court order the Chapter 7 Trustee to abandon certain preference claims against staffing companies. The motion argues that the preference claims have no value and should be abandoned for three reasons: 1) the funds transferred were never property of the debtor's estate as the debtor was merely acting as an agent of ESI in transferring the funds; 2) the transfers were not made to or for the benefit of a creditor; and 3) the transfers were not made on account of an antecedent debt. The motion is supported by multiple declarations and memoranda.
The document discusses various ways that the internet can help people live more sustainably and reduce their environmental impact. It provides examples of online services that enable telecommuting and video conferencing to reduce business travel. It also lists websites and applications that help track personal carbon footprints, coordinate carpooling, and access information about green living. The future of online collaboration is predicted to include more virtual meetings in environments like Second Life.
This article provides a summary of the April 11, 2012 edition of the Garner News newspaper. The main stories include:
1) The Garner Town Council unanimously voted against a proposal from Sheetz, Inc. to develop a 2.8-acre gas station. Residents and council members were concerned about the impact on a nearby park, neighborhood, and church.
2) A Business and Consumer Expo was to be held the following day featuring nearly 100 local businesses and food vendors. A new Twitter competition was also announced.
3) A Garner resident was honored by Wake Technical Community College for academic excellence with the President's Award for Excellence in the Mathematics and Sciences division.
International Perspectives - Tax & Other Considerations for Bioscience CompaniesCBIZ, Inc.
This document provides an overview of tax and government incentives for bioscience companies internationally. It discusses worldwide taxation vs territorial vs deferral approaches and defines permanent establishments. It then summarizes key R&D incentives and tax breaks available in several countries, including Singapore, the Netherlands, Ireland, Germany, Switzerland, the UK, and Malaysia. For Malaysia specifically, it outlines the BioNexus tax incentives and funding assistance through the Biotechnology Commercialization Fund.
Jerry Rodgers is a seasoned international operations professional with over 25 years of experience in roles such as rig manager, project manager, general manager, and independent oil and gas consultant. He has extensive experience managing complex operations with P&L responsibility for budgets up to $150M annually. Rodgers also has a background as a commissioned officer in the US Army, where he commanded a Patriot missile battery and planned operational requirements for air defense systems.
This document discusses Trelleborg Sealing Solutions and its capabilities in the wind power industry. It provides an overview of Trelleborg as a company, describing its various business units. It then focuses on Trelleborg Sealing Solutions, outlining its product range and key applications in industries such as hydraulics, power transmission, aerospace, and oil & gas. The document emphasizes Trelleborg's capabilities in areas like zero leak sealing systems, non-contact bearing isolators, easy replacement seals, and hostile environment seals.
This document is a report on a study of consumer perceptions of the in-store environments of two Pakistani mega stores, Metro and Hyperstar. It begins with an introduction discussing mega stores and the two stores being studied. The report contains sections on the conceptual framework, a competitor analysis of the two stores, the methodology used for primary and secondary research, an analysis of the findings, and conclusions and recommendations. The key findings were that consumers found Metro's lighting, product organization, and staff to be better than Hyperstar's, but rated the background music and decor similarly for both stores. The report makes recommendations for how each store could improve their in-store environment.
Spartan College of Aeronautics and Technology offers aviation and technology programs across three campuses in Tulsa, Oklahoma. Programs include aviation flight, aviation maintenance technology, avionics maintenance technology, and nondestructive testing, along with bachelor's degrees. Spartan has over 90,000 alumni and trains students with over 50% hands-on learning. Graduates have career opportunities in aviation, aerospace, and related industries.
El documento resume la 45a edición del Festival Iberoamericano de la Publicidad (FIAP), celebrada en Miami en abril de 2014. Ganaron agencias de Argentina, Brasil y España en la Copa Iberoamérica por ideas independientemente del medio. Se incluyó al Salón de la Fama a dos figuras emblemáticas de la publicidad mexicana. El festival contó con la presencia de jurados internacionales y asistentes pudieron ver el debate sobre los ganadores.
"These new energy projects will increase the nation\'s energy security while ensuring that our military services have the test capabilities, training venues, and equipment to help keep America safe," reads the release. Defense officials will further study the 20 projects found to pose potential adverse effects in order to see if DOD, a leading federal agency in pursuing renewable energy, could mitigate those effects so that those projects could move forward, too.
BD is a leading global medical technology company that reported strong financial and operational results in its 2008 Annual Report. Revenues increased 12.5% to $7.15 billion and income from continuing operations increased 31.7% to $1.12 billion. BD invested in innovation and growth initiatives while returning over $700 million to shareholders in share repurchases and dividends. The company aims to improve global health through initiatives that reduce infection, advance therapy and disease management.
In early July, the Department of Treasury announced it is delaying a key mandate of the Affordable Care Act: what's known as the 'Pay or Play' mandate. While pushing pause on this mandate gives large employers another year to prepare, we strongly advise businesses not to wait to start making strategic decisions. For more information, contact Fraser Trebilcock Senior Health Care and Business Attorney Mike James at mjames@fraserlawfirm.com or 517.377.0823. You can also find more information at www.milhealthlaws.com.
Health Reform Bulletin 124 | Qualified Small Employer HRAs and Year-end Remin...CBIZ, Inc.
On December 13, 2016, President Obama signed the 21st Century Cures Act (H.R. 34). In part, this law re-establishes the ability of small employers, those not subject to the Affordable Care Act’s employer shared responsibility provisions, to provide their employees a stand-alone health reimbursement arrangement (HRA), known as a “qualified small employer HRA”.
Health Reform Bulletin 124 | Qualified Small Employer HRAs and Year-end Remin...CBIZ, Inc.
In December 13, 2016, President Obama signed the 21st Century Cures Act (H.R. 34). In part, this law re-establishes the ability of small employers, those not subject to the Affordable Care Act’s employer shared responsibility provisions, to provide their employees a stand-alone health reimbursement arrangement (HRA), known as a “qualified small employer HRA”.
Leveraging Federal Financial Assistance Programs During COVID-19Kareo
Bill Finerfrock, HBMA Director of Government Affairs, will break down the CARES Act and its associated programs to provide you with key takeaways to help ease financial burdens and maintain current staff levels.
In this webinar, Bill will discuss:
-New Paycheck Protection Program
-Other SBA (Small Business Association) programs
-Medicare Advanced Payment Options
-Provider Lost Revenue Program
Staffscapes, Inc. is a Human Resources Outsourcing firm that specializes in HR, Payroll & Benefits. We recently presented this slide show to a group of Colorado Small Business Owners and Managers and are sharing it with the general public today.
Are you ready for the upcoming 2014 provisions of the new healthcare reform act? Do you know what the implications are to you as a small or midsize company?
Our webinar will help you become familiar with upcoming requirements under the Patient Protection and Affordable Care Act.
Expect to learn the following and more:
What is the Patient Protection and Affordable Care Act
How does an organization determine their 2014 cost to comply?
What should organizations be doing now to prepare?
Although many key reforms of the Affordable Care Act (ACA) are effective for 2014, additional reforms will become effective in 2015 for employers sponsoring group health plans. For 2015, the most significant ACA change is the shared responsibility penalty for applicable large employers. To prepare for 2015, employers should review upcoming requirements and develop a compliance strategy. This Legislative Brief provides a health care reform checklist for 2015.
The document provides an update on the HHS Provider Relief Fund, including important reporting deadlines, tracking and management considerations, audit considerations, and information on Phase 3 of the general distribution. Recipients who received over $10,000 total from the fund must report by February 15, 2021 on their use of the funds through December 31, 2020, including expenses and lost revenue attributable to COVID-19. The document recommends types of documentation recipients should maintain to substantiate their reporting.
1) The document discusses the key provisions and requirements of the Affordable Care Act for individuals, employers, and health plans in 2014, including the individual mandate penalties, employer shared responsibility rules, and new reporting requirements.
2) It predicts that employers will move to private health insurance exchanges and defined contribution plans for insurance instead of defined benefit plans.
3) Large employers will be required to file new information returns (Forms 1095-B and 1095-C) in 2015 and later years to report on health plan coverage provided to employees and their dependents.
This document provides an overview and agenda for a presentation on compliance outlook and regulations for health and welfare plan sponsors. The presentation covers recent regulatory developments in 2015, upcoming requirements and deadlines in 2016, and beyond. Key items that will be discussed include 2016 benefit limits, W-2 health cost reporting, PCORI and reinsurance fees, employer shared responsibility rules, and health coverage reporting requirements. The presentation aims to help employers understand past and future compliance obligations and steps to take to remain compliant.
This document provides an overview and update on upcoming health care reform provisions taking effect in 2014. Key points include:
- Beginning in 2014, employer-sponsored plans must limit waiting periods to 90 days and annual out-of-pocket costs. Essential health benefits must also be covered.
- Health insurance exchanges will be available for individuals and small businesses to purchase coverage. Employers with 50+ employees face potential penalties if not offering affordable coverage.
- Annual limits and preexisting condition exclusions will be prohibited. Premium subsidies and an individual mandate also take effect. Small business tax credits are available.
- Wellness program incentives are increasing. Expanded Medicaid coverage was ruled unconstitutional but other provisions remain on track for 2014 implementation
Compliance Overview - Employee Benefits Compliance Checklist for Large Employersntoscano50
Federal law imposes numerous requirements on the group health coverage that employers provide to their employees. Many federal compliance laws apply to all group health plans, regardless of the size of the sponsoring employer. However, there are some additional requirements for large employers. For this purpose, a large employer is one with 50 or more employees.
Unlike smaller employers, large employers must comply with the Affordable Care Act’s (ACA) employer shared responsibility rules, the ACA’s Form W-2 reporting rules and the Family and Medical Leave Act’s (FMLA) requirements.
This Compliance Overview provides a checklist for employee benefit laws applicable to large employers.
The document summarizes key aspects and timelines of the Affordable Care Act (ACA) for employers:
- The ACA is being implemented between 2010-2019, with various provisions establishing minimum health benefits, health insurance exchanges, penalties for non-compliant employers, taxes and fees, mandatory spending percentages, and expanded consumer appeal rights.
- Employer plans can be "grandfathered" to delay some requirements if certain criteria are met, such as keeping pre-2010 benefits and increasing costs less than 5% annually.
- Upcoming deadlines and requirements include notifying employees of health insurance exchanges by October 2013, paying new fees beginning July 2013, and covering specific preventative care for women.
Created by WEA Trust Vice President & General Counsel Vaughn Vance, this presentation helps explain to employers the changing health insurance marketplace. You'll learn about new fees and taxes, plan restrictions and employer obligations under health care reform.
Frequently asked questions about Obamacareexchangeenvoy
The document summarizes key provisions of the Affordable Care Act (ACA) related to health insurance exchanges, the individual mandate, employer penalties, and dependent coverage requirements. It explains that the ACA requires states to establish health insurance exchanges by 2014 to offer qualified health plans. It also outlines the individual mandate requiring most individuals to have minimum essential health coverage beginning in 2014, and penalties for employers not offering coverage. The ACA extends dependent coverage to age 26.
The Patient-Centered Outcomes Research Institute (PCORI) was created by the Affordable Care Act to promote research that compares the effectiveness of medical treatments. PCORI is funded by an annual fee paid by health insurers and sponsors of self-insured health plans. Plan sponsors must calculate the average number of lives covered and pay the PCORI fee of $2 per life for plan years ending before October 1, 2014 or $2.08 per life after on Form 720 by July 31 of the year following the plan year. Responsibility for paying the fee lies with the health insurer for fully insured plans and the plan sponsor for self-insured plans.
Patient Protection and Affordable Care Act Disciples CareMichael Porter, GBA
This document summarizes key provisions and changes to healthcare laws by year from 2010-2018 as a result of the Patient Protection and Affordable Care Act. Some of the major changes include expanding dependent coverage until age 26, eliminating pre-existing conditions for dependents under 19, eliminating lifetime maximums, establishing health insurance exchanges and subsidies, and implementing individual and employer mandates and penalties by 2014. The document also reviews caveats and opens the floor for any questions.
The Supreme Court upheld the constitutionality of the Patient Protection and Affordable Care Act in a 5-4 decision. The Court ruled that the individual mandate is a tax that Congress has the authority to impose. It limited but did not invalidate the pieces that expand Medicaid. The decision means that key components of the healthcare reform law can move forward including individual and employer responsibilities, health insurance exchanges, insurance market reforms, and quality improvements.
How can you smooth the healthcare reform transition? Learn about the mandates currently in place, the mandates that are coming in the near future, what employers need to do, and what employees need to do. Participants can also ask specific questions about how healthcare reform may impact their organization.
You’ve Received COVID-19 Related Federal Assistance – Now What?Citrin Cooperman
In this webinar, we discussed the complex web of audit and reporting considerations that organizations who received COVID-19 related federal assistance must consider as they approach year-end planning and look forward to 2021.
BIZGrowth Strategies — Cybersecurity Special Edition 2023CBIZ, Inc.
As cybercriminals continue to advance and evolve, a stagnant cyber risk management approach is simply not an option. Further, the prevalence of cyber breaches means cybersecurity is not solely an IT concern. It takes a robust set of processes and people from across your organization, working together toward a common goal. We offer fresh insights to help protect your organization from cyberthreats in multiple operational areas. Articles include:
- How Cybercriminals Are Weaponizing Artificial Intelligence
- Employee Benefits Cyber Risk Exposure Scorecard
- Closing the Security Gap: Managing Vendor Cyber Risk
- Retirement Plan Sponsor Cybersecurity Checklist
- Protect Your Digital Frontline With Employee Training
BIZGrowth Strategies - Back to Basics Special EditionCBIZ, Inc.
Amid the increasing complexity of today’s business landscape, it can be of great benefit to shut out the noise and simply get back to the basics. Summer offers the rare opportunity for organizations to slow down and sweat the small stuff.
In this issue, our experts address seven key topics intended to help leaders guide their teams to stability and refocus on the foundational elements of success, including:
- Talent Management 101: How to Attract & Retain Great Employees
- Exploring the What, Why & How Behind the Employee Experience
- The Shifting Normal: 3 Ways Leaders Can Embrace Change & Conquer Challenge
- What is Financial Wellbeing & Why Should Employers Care?
- D&O Insurance Application Basics to Protect Your Leaders
- Your Life Insurance Policy May Be One of Your Biggest Assets
- Understanding Labor Law Poster Compliance
Welcome to our newly branded newsletter, "The Advantage." The articles in this issue provide insights to help you:
■ Have conversations around tough decisions during periods of economic uncertainty
■ Evaluate fast-growing artificial intelligence tools like ChatGPT
■ Recognize colleagues who are key allies in supporting women in the workplace
■ Navigate career shifts along the path to successful leadership
■ Manage workplace culture in a hybrid model
■ Garner inspiration from the 2023 Women Transforming Business finalists and winners
BIZGrowth Strategies - Workforce & Talent Optimization Special EditionCBIZ, Inc.
Amid today’s economic uncertainty, we know you need strategies and solutions that will help your business thrive. With workforce and talent concerns running high for employers across the nation, our experts developed these articles with those critical issues top of mind. We offer fresh insights designed to attract, retain, engage and motivate your employees — all while protecting your bottom line and managing emerging risks. Articles include:
- Unlock Success with Effective Performance Management
- How Employers Can Benefit from Financial Wellbeing Programs
- How to Talk About Hard Decisions During a Recession
- Cost-Effective Health Plan Perks to Consider in 2023
- 3 HR Strategies to Recession-Proof Your Organization
- Responding to Employment Practices Liability (EPL) Claims
- Versatility — Important in Life & Life Insurance
BIZGrowth Newsletter - Economic Slowdown Solutions Special EditionCBIZ, Inc.
The "Economic Slowdown Solutions Special Edition" newsletter includes articles that present tips, strategies and ideas to help your organization master economic uncertainty and recessionary concerns. Topics include:
- Considerations for a Reduction in Force
- Tips to Prepare for Risk Management Challenges
- Tactics to Recession-Proof Your Benefits Strategy
- HR Best Practices
- Recruitment Strategies to Keep You Competitive
- 3 Innovations to Stay Nimble
- Disability Insurance for Business Owners
BIZGrowth Strategies - Cybersecurity Special EditionCBIZ, Inc.
Cyberattacks are becoming more frequent and sophisticated, making a recovery from them increasingly difficult. Without preparation, a cyberattack can be devastating to your business, having severe operational, financial, legal and reputational implications.
The prevalence of cyber breaches also means cybersecurity is no longer solely an IT concern. Elevating your information security from functional to effective takes a robust set of elements, processes and people working together toward a common goal.
Our professionals have developed these articles and resources to help you protect your organization from these attacks.
Connections Help Law Practice Efficiently Obtain $5 Million Line of CreditCBIZ, Inc.
A 15-attorney law firm operated on a contingency and hourly fee basis. While it had a strong outlook for contingency cases, the costs incurred to work...
Custom Communication Plan & Active Enrollment Result in Increased ConsumerismCBIZ, Inc.
The firm embarked on a multi-year strategic plan to build a culture of wellbeing and engagement. They wanted
to educate employees to become more engaged and wise health care consumers...
Experienced Consulting Approach Leads Engineering Firm to the Right CFOCBIZ, Inc.
The Chief Financial Officer of a leading multi-disciplined engineering and consulting
firm indicated he was considering retiring. After initially considering a search process as an in-house project, the company’s leadership agreed...
Check out the latest edition for articles on Preventing Social Engineering Attacks, Triumphing in the Talent War, 3 Signs It’s Time for a Compensation Study, Strategies to Protect Your Retirement & Tips for a Successful OSHA Inspection.
Inflation, Interest Rates & the Disruption to CRECBIZ, Inc.
From assessing the various sectors to analyzing the future of your investments, learn more from our experienced team leaders on the wide-spread trends of commercial real estate property and sales.
CBIZ Quarterly Manufacturing and Distribution "Hot Topics" Newsletter (May-Ju...CBIZ, Inc.
CBIZ Quarterly Manufacturing and Distribution "Hot Topics" Newsletter (May-Jun 2022) provides you with news and guidance on the labor crisis, how to retain top talent during the Great Resignation, the business impacts of the Russia-Ukraine War, and the benefit of long-term bonus plans.
Rethinking Total Compensation to Retain Top TalentCBIZ, Inc.
Even with a developed recruiting program, strong company culture and great work-life balance, it’s difficult for companies to attract and retain the best employees without an all-inclusive compensation strategy. Add in the combination of high inflation, talent shortages and the Great Resignation, and we’re left with a hyper-competitive labor market. As a result, employers must think outside of the box to retain top performers and explore new ways to increase the value of total compensation offered. Learn how in this article.
Common Labor Shortage Risks & Tips to Mitigate Your ExposuresCBIZ, Inc.
No industry is safe from the risks of the current labor market. Employee shortages can influence multiple liabilities, but a proactive strategy can help protect your organization. In this article, learn measures to minimize labor shortage liability risks across all industries, as well as influential industry risks for construction, manufacturing and trucking.
How the Great Resignation Affects the Tax FunctionCBIZ, Inc.
Talent shortages remain a challenge universally, but it may be hitting financial roles within businesses particularly hard. The
pressures to meet tax reform obligations coupled with the
job changeover opportunities that emerged during the Great Resignation have left many tax departments feeling under-resourced. If your company is experiencing a similar situation, here are steps you can take to support your tax function.
While employee turnover is inevitable, there are several strategies companies can implement to help combat the Great Resignation, and at the center of all these strategies is technology that can benefit employers and their staff. In this article, learn how your organization can use technology to enhance the recruiting and onboarding processes, which will help attract top talent, while setting new hires up for success.
Experienced Consulting Approach Leads Engineering Firm to the Right CFOCBIZ, Inc.
The Chief Financial Officer of a leading multi-disciplined engineering and consulting firm indicated he was considering retiring. After initially considering a search process as an in-house project, the company’s leadership agreed to secure the assistance of an executive search professional.
BIZGrowth Strategies - The Great Resignation Special EditionCBIZ, Inc.
The Great Resignation continues to plague organizations across the country. It has exacerbated a host of employer challenges, including attraction, retention and engagement of top talent, as well as mitigating new risks. Our experts have developed these articles and linked resources to help your organization combat the mass employee exodus.
Kansas businesses have an opportunity for state tax incentives of which you may want to be aware.
Recent changes to the Kansas High Performance Incentive Program (HPIP) make it more broadly available
than it was in the past.
CBIZ Quarterly Commercial Real Estate "Hot Topics" Newsletter (Jan-Feb 2022)CBIZ, Inc.
The January 2022 issue of CBIZ’s Commercial Real Estate Quarterly Hot Topics Newsletter is now available! Learn about the impact of changes lease accounting, post-pandemic calculation companies are using to reassess office space needs, tax planning knowns and unknowns and the impact of rising construction costs on insurance costs. Plus – access strategies to combat the great resignation and safeguard against the unexpected.
Travel vaccination in Manchester offers comprehensive immunization services for individuals planning international trips. Expert healthcare providers administer vaccines tailored to your destination, ensuring you stay protected against various diseases. Conveniently located clinics and flexible appointment options make it easy to get the necessary shots before your journey. Stay healthy and travel with confidence by getting vaccinated in Manchester. Visit us: www.nxhealthcare.co.uk
8 Surprising Reasons To Meditate 40 Minutes A Day That Can Change Your Life.pptxHolistified Wellness
We’re talking about Vedic Meditation, a form of meditation that has been around for at least 5,000 years. Back then, the people who lived in the Indus Valley, now known as India and Pakistan, practised meditation as a fundamental part of daily life. This knowledge that has given us yoga and Ayurveda, was known as Veda, hence the name Vedic. And though there are some written records, the practice has been passed down verbally from generation to generation.
Rasamanikya is a excellent preparation in the field of Rasashastra, it is used in various Kushtha Roga, Shwasa, Vicharchika, Bhagandara, Vatarakta, and Phiranga Roga. In this article Preparation& Comparative analytical profile for both Formulationon i.e Rasamanikya prepared by Kushmanda swarasa & Churnodhaka Shodita Haratala. The study aims to provide insights into the comparative efficacy and analytical aspects of these formulations for enhanced therapeutic outcomes.
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Adhd Medication Shortage Uk - trinexpharmacy.comreignlana06
The UK is currently facing a Adhd Medication Shortage Uk, which has left many patients and their families grappling with uncertainty and frustration. ADHD, or Attention Deficit Hyperactivity Disorder, is a chronic condition that requires consistent medication to manage effectively. This shortage has highlighted the critical role these medications play in the daily lives of those affected by ADHD. Contact : +1 (747) 209 – 3649 E-mail : sales@trinexpharmacy.com
Osteoporosis - Definition , Evaluation and Management .pdfJim Jacob Roy
Osteoporosis is an increasing cause of morbidity among the elderly.
In this document , a brief outline of osteoporosis is given , including the risk factors of osteoporosis fractures , the indications for testing bone mineral density and the management of osteoporosis
- Video recording of this lecture in English language: https://youtu.be/kqbnxVAZs-0
- Video recording of this lecture in Arabic language: https://youtu.be/SINlygW1Mpc
- Link to download the book free: https://nephrotube.blogspot.com/p/nephrotube-nephrology-books.html
- Link to NephroTube website: www.NephroTube.com
- Link to NephroTube social media accounts: https://nephrotube.blogspot.com/p/join-nephrotube-on-social-media.html
Cell Therapy Expansion and Challenges in Autoimmune DiseaseHealth Advances
There is increasing confidence that cell therapies will soon play a role in the treatment of autoimmune disorders, but the extent of this impact remains to be seen. Early readouts on autologous CAR-Ts in lupus are encouraging, but manufacturing and cost limitations are likely to restrict access to highly refractory patients. Allogeneic CAR-Ts have the potential to broaden access to earlier lines of treatment due to their inherent cost benefits, however they will need to demonstrate comparable or improved efficacy to established modalities.
In addition to infrastructure and capacity constraints, CAR-Ts face a very different risk-benefit dynamic in autoimmune compared to oncology, highlighting the need for tolerable therapies with low adverse event risk. CAR-NK and Treg-based therapies are also being developed in certain autoimmune disorders and may demonstrate favorable safety profiles. Several novel non-cell therapies such as bispecific antibodies, nanobodies, and RNAi drugs, may also offer future alternative competitive solutions with variable value propositions.
Widespread adoption of cell therapies will not only require strong efficacy and safety data, but also adapted pricing and access strategies. At oncology-based price points, CAR-Ts are unlikely to achieve broad market access in autoimmune disorders, with eligible patient populations that are potentially orders of magnitude greater than the number of currently addressable cancer patients. Developers have made strides towards reducing cell therapy COGS while improving manufacturing efficiency, but payors will inevitably restrict access until more sustainable pricing is achieved.
Despite these headwinds, industry leaders and investors remain confident that cell therapies are poised to address significant unmet need in patients suffering from autoimmune disorders. However, the extent of this impact on the treatment landscape remains to be seen, as the industry rapidly approaches an inflection point.
These lecture slides, by Dr Sidra Arshad, offer a quick overview of the physiological basis of a normal electrocardiogram.
Learning objectives:
1. Define an electrocardiogram (ECG) and electrocardiography
2. Describe how dipoles generated by the heart produce the waveforms of the ECG
3. Describe the components of a normal electrocardiogram of a typical bipolar lead (limb II)
4. Differentiate between intervals and segments
5. Enlist some common indications for obtaining an ECG
6. Describe the flow of current around the heart during the cardiac cycle
7. Discuss the placement and polarity of the leads of electrocardiograph
8. Describe the normal electrocardiograms recorded from the limb leads and explain the physiological basis of the different records that are obtained
9. Define mean electrical vector (axis) of the heart and give the normal range
10. Define the mean QRS vector
11. Describe the axes of leads (hexagonal reference system)
12. Comprehend the vectorial analysis of the normal ECG
13. Determine the mean electrical axis of the ventricular QRS and appreciate the mean axis deviation
14. Explain the concepts of current of injury, J point, and their significance
Study Resources:
1. Chapter 11, Guyton and Hall Textbook of Medical Physiology, 14th edition
2. Chapter 9, Human Physiology - From Cells to Systems, Lauralee Sherwood, 9th edition
3. Chapter 29, Ganong’s Review of Medical Physiology, 26th edition
4. Electrocardiogram, StatPearls - https://www.ncbi.nlm.nih.gov/books/NBK549803/
5. ECG in Medical Practice by ABM Abdullah, 4th edition
6. Chapter 3, Cardiology Explained, https://www.ncbi.nlm.nih.gov/books/NBK2214/
7. ECG Basics, http://www.nataliescasebook.com/tag/e-c-g-basics