While the IRS memo conceded that ROBS "serve legitimate tax and business planning needs," it urged case-by-case scrutiny for violations of rules governing retirement accounts.
The associate said Mr. Anderson did so at the time not because Apple was suspected of having a problem but because many major companies were trying to understand their practices in case they did face scrutiny or accusations.
But he said each case "requires scrutiny of the specific threat the applicant faces".
In this case, effective scrutiny is being undermined by the department's most senior civil servant.
It is the latest so-called pay-for-delay case drawing scrutiny from regulators on both sides of the Atlantic.
In this case, more scrutiny might have led to simple improvements, such as a phased withdrawal of benefits-in-kind, or more generous cash replacements.
Since worrying about the legal and intelligence justification for executing two adherents of Isis is not a popular cause, maybe it's worth spelling out the case for scrutiny of what the PM freely acknowledged was "a new departure".
"The case invited scrutiny into what had been collecting practices that were not unusual in the American museum world of the 1980s and 1990s," Maxwell L. Anderson, director of the Indianapolis Museum of Art and the former president of the Association of Art Museum Directors, said in a telephone interview from New York.
Mr. Milchan was not accused of wrongdoing, but the case drew scrutiny to his activities in the arms business even as he stepped up his film career under deals first at Warner Brothers, then at 20th Century Fox, whose parent company bought a stake in his Regency Enterprises.
Investigators also provided new details of Ms. Schroeder-Carta's slaying, saying it was the apparent result of a domestic quarrel, and the cause of the dramatic face-off that left the suspect dead, three officers injured and a tangled case under scrutiny by state criminal justice officials.
In the case under scrutiny, these are not only healthcare, science and innovation systems but also local/regional economic development systems.
