Articles

On October 22, 2026, the Internal Revenue Service (IRS) issued Revenue Procedure 2026-34, which updates its Employee Plans Compliance Resolution System (EPCRS) guidance for correcting qualified retirement plan errors. The new guidance replaces prior corrections rules last updated in 2021 and now formally incorporates guidance the IRS issued since t…

A Game Plan for Stopping the Bleeding When it comes to collections, time is not neutral — it is corrosive. Delays can make commercial claims more difficult or expensive to pursue, depending on documentation availability, defenses, applicable limitation periods, and the debtor’s financial condition. The math is brutal – Commercial Collection A…

Practical priorities for providers and health plans Medicare changes taking effect in 2027 will reach well beyond the billing department. New requirements for electronic prior authorization, changes in health-plan payment calculations, and an expanded group of negotiated prescription drug prices will affect how Arizona’s physicians and health pla…

Idaho’s newly approved Opportunity Zones could help bring more housing, businesses, and jobs to communities across the state. The attraction for investors is the potential tax savings. This month, Idaho Commerce announced that the U.S. Treasury approved 25 zones, including areas in Boise, Coeur d’Alene, and Post Falls. The new Opportunity Zone …

On appeal to the First District Court, plaintiffs argued that the city had waived the validation requirements by litigating the case and that their actions were timely. The court held that the validation statutes were mandatory and jurisdictional for challenges to water rates, and plaintiffs’ failure to comply with statutory procedures. Backgroun…

The First District California Court of Appeal has upheld a statutory rule that requires mutual water companies to cancel “appurtenant” shares held by public entities. The court rejected a constitutional challenge by City of Clearlake (City). This decision clarifies that public ownership of land served by a mutual water company does not necessar…