Attorney Jack Haake contributed an article to Law360, “Is the Promise of Reorganization in Health Care Illusory?” on August 5, 2015. The article discussed how Medicare and Medicaid payments are a significant source of revenues for many health care providers, yet the government can decide to interrupt or terminate the payments putting the health care providers out of business. Haake focused on two conflicting statutory goals and jurisdictional structures 1) the interest in implementing the Medicare and Medicaid programs in accordance with certain standards and protection of the federal fisc, and 2) the bankruptcy provisions designed to provide an entity with a second change and maximize the benefits for creditors.
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January 13, 2026
Foley Viewpoints
Recent IRS Guidance on Branch Profits Tax Treaty Benefits for Foreign Reverse Hybrid Entities
The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH) entities and U.S. income tax treaties with foreign countries.
January 13, 2026
Foley Career Perspectives
Foley Attorneys Deepen Boys & Girls Clubs of America Partnership
As the first and only law firm to partner with BGCA on a national scale, Foley supports the organization's youth leadership development strategy through programs and initiatives that open doors for the next generation to thrive.
January 12, 2026
Energy Current
Ninth Circuit Hears Oral Argument in Challenge to California Climate Disclosure Laws SB 261 and SB 253; No Ruling Yet
On January 9, 2026, a three-judge panel for the U.S. Court of Appeals for the Ninth Circuit heard oral argument in a challenge to…