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Articles by S. Ling
EXPERT INSIGHTS-IRS NOTICE 2025-15: SIMPLIFYING HEALTH COVERAGE REPORTING
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IRS Notice 2025-15: Simplifying Health Coverage Reporting
A recent Internal Revenue Service ("IRS") Notice provides employers and plan sponsors with administrative relief from certain distribution and reporting obligations associated with their employer-sponsored health plan coverage. Specifically, IRS Notice 2025-15 introduces new guidelines for the electronic furnishing of health plan coverage statements, aiming to reduce paperwork and streamline processes for both providers and recipients.
The effects of COVID-19 on cognitive performance in a community-based cohort: a COVID symptom study biobank prospective cohort study
Statistical analysis Generation of inverse participation weights Preliminary analysis of cognitive testing participation rates (including loss to follow-up between Round 1 and 2 of cognitive testing) showed variation with our primary exposures of interest (SARS-CoV-2 infection status and associated symptom duration).
Proteomic analysis of circulating extracellular vesicles identifies potential markers of breast cancer progression, recurrence, and response
Abstract Proteomic profiling of circulating small extracellular vesicles (sEVs) represents a promising, noninvasive approach for early detection and therapeutic monitoring of breast cancer (BC). We describe a relatively low-cost, fast, and reliable method to isolate sEVs from plasma of BC patients and analyze their protein content by semiquantitative proteomics.
A and B site doping of a phonon-glass perovskite oxide thermoelectric
By tuning the A site cation size it is possible to control the degree of octahedral distortion and ultimately structural symmetry in the new perovskite solid solution La Na K TiO , affording a rhombohedral-to-cubic transition as x increases above 0.4. The La and K cations are distributed randomly across the A site leading to significant phonon disorder in cubic La K TiO (Pm m) which produces a phonon-glass with a thermal conductivity of 2.37(12) W m K at 300 K; a reduction of 75% when...
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