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Share on Twitter Share by Email Share Back to top  Foley again proudly continues its longstanding sponsorship of the American Telemedicine Association and ATA Nexus. ATA Nexus 2026 unites leaders from across the digital health ecosystem to explore the future of care delivery while offering deep industry insights, with the theme of Flip The Switch: Igniting Scaled Digital Health.

Foley partner Lisa Noller, Chair of the Firm’s Litigation Department, will be speaking at the American Bar Association’s Qui Tam & Civil False Claims and Healthcare Fraud Institute in Washington, D.C. from May 27-28.

Tariff volatility continues to create operational and financial pressure for U.S. importers. For many importers, the challenge is not just reacting to a new tariff announcement but identifying practical steps that can reduce tariff volatility exposure before the next trade action takes effect.

The Trump administration’s new tariff initiatives are reshaping the customs compliance landscape. Higher tariff rates and new customs requirements are increasing customs bond requirements, new executive actions are signaling a more aggressive enforcement posture, and importers face a growing likelihood of audits, investigations, and other enforcement activity. Together, these developments are creating what may be described as the new customs enforcement reality.

In this episode of Energized with Foley, Deanna Reitman talks with Steven Hollerbach, principal of Alcazar Energy Trading LLC, about the high-stakes world of commodity trading and the vital role traders play in keeping energy markets in balance. From physical and financial trading to the real-time decisions that shape how energy is priced, moved, and delivered, Steve offers a sharp and accessible look inside a part of the industry most people rarely see.

This episode features a conversation with Tim Casey, General Counsel of Numotion. In this discussion, Tim reflects on growing up in Lindenhurst, IL, and attending Lewis University for undergrad before earning his master’s and then J.D. from Marquette University. He reflects on the early days of being a lawyer, including clerking for a district and circuit court as well as working as an associate at Foley.

In this episode, Jana Kolarik, a partner in Foley’s Health Care Practice Group, and Angie Caldwell, principal and CFO of PYA, continue their discussion on the importance of work relative value units (wRVUs) and fair market value (FMV) under the Stark Law and what this can mean for how health care organizations pay their physicians.

Section 409A of the Internal Revenue Code (Section 409A) imposes strict rules governing the timing of deferred compensation payments, such as when and under what circumstances such payments can be made. It comes with significant penalties, imposing a 20% tax (and other adverse tax consequences) on non-compliant deferred compensation. Is severance considered deferred compensation covered by Section 409A? The answer may be surprising.

Now that we are halfway through 2026, we want to provide a summary of the proposed and enacted wealth taxes emerging in states and localities. Our mid-year update surveys six recent developments: New York City’s Pied-à-Terre Tax, California’s proposed Billionaire Tax Act, Rhode Island’s Millionaires’ Surtax and Tax on Second Homes, Connecticut’s proposed Mansion Tax, and a failed San Diego Empty Homes Tax.

Today’s retirement plans (401(k), 403(b), defined benefit pension plans, etc.) are growing ever more sophisticated, offering plan participants more features and options for increased retirement savings. Unfortunately, participant understanding of how those features and options actually work has not kept pace with innovations in plan design, and it may be affecting participants’ retirement readiness.