§425 — Renumbered § 424]

If petitioner were to cease participation in the MSSP, MHHS would be permitted to restructure the board so that it did not meet CMS’s governance requirements for participation in the MSSP. B. Commercial Payor Shared Savings Plans In addition to the MSSP program, petitioner also negotiates shared savings plans with commercial payor

425(b), 129 Stat. at 3125. It is just and practicable to apply the Federal Rules ofEvidence in this case, which was pending on December 18, 2015, and tried after that date. ¹'Fed. R. Evid. 702 provides: A witness who is qualified as an expert by knowledge, skill, experience, training, or education may testify in the form ofan opinion or otherw

at 3125. As a result ofthe 2015 Act, the Tax Court, which has applied the Federal Rules of 22The 2015 Act includes without change the provisions ofS. 903, 114th Cong. (2015) ("Improve Access and Administration ofthe United States Tax Court"), reported by the Senate Finance Committee on April 14, 2015 (S. Rept. No. 114-14 (2015))

, the self- employment tax is computed separately for the husband and for the wife." Each spouse's self-employment tax liability is added to "Sec. 1402 (a) (5) (A) was effective Mar. 2, 2004. Social Security Protection Act of 2004, Pub. L.- 108-203, sec. 425(b), 118 Stat. 536. Before that date, a similar provision was in effect. Sec. 1402 (a) (5) (A) (2002). "As sec. 1.6017-1(b) (1), Income Tax Regs., provides: In the case of a husband and wife filing a joint return under section 6013, the tax o