This article is the third in a series considering a section of the new patent statute and how it may affect your business.

Another provision of the Leahy-Smith Patent Reform Act that went into effect immediately on September 16, 2011, Section 14 affects the patentability – or more accurately, un-patentability – of tax strategies. The new law provides that "any strategy for reducing, avoiding, or deferring tax liability … shall be deemed insufficient to differentiate a claimed invention from the prior art." This provision of the Act applies to all cases pending on, or filed on or after the date of enactment.

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