Explore the legal and technical hurdles in filing Updated Returns under Section 139(8A), including Excel utility dependencies and procedural ...
CMS has proposed two mandatory Medicare drug pricing models: the GLOBE Model (for Part B drugs) and the GUARD Model (for Part D drugs). Both models would link Medicare drug rebate calculations to ...
New York construction-industry employers should be aware of a significant change to the state’s Paid Family Leave (“PFL”) law ...
Abstract: This article provides a comprehensive survey of aggregation strategies in federated learning (FL). This decentralized machine learning (ML) paradigm enables multiple clients to ...