Cox Smith

IRS Guidance on Treatment of Same-Sex Marriages by Qualified Retirement Plans

On April 4, 2014, the Internal Revenue Service (“IRS”) released Notice 2014-19 (the “Notice”), which provides additional guidance on how qualified retirement plans should treat same-sex marriages following the Supreme Court’s…more

| Civil Rights, Labor & Employment Law, Finance & Banking, Family Law,...

The US may be Forced to Accelerate EMV Adoption

The US lags behind most of the world in adopting EMV technology, and has not seemed overly concerned about catching up, argues Erin F. Fonté of Cox Smith. However, recent developments regarding the Durbin amendment, along with…more

| Finance & Banking

Obamacare's Pay or Play Provisions Postponed for Mid-Sized Employers

A key feature of Obamacare has been postponed for mid-sized employers: the “pay or play” (formally, the “employer shared responsibility”) provisions that will require employers with at least 50 full-time equivalent employees to…more

| Labor & Employment Law, Health, Taxation

The New AAA/ICDR Appellate Rules Need Careful Consideration

The American Arbitration Association and its related International Centre for Dispute Resolution announced on November 1, 2013 the adoption of new Optional Appellate Arbitration Rules. These new rules provide detailed…more

| Alternative Dispute Resolution (ADR)

Jump Into the Pool: What it Takes to Lead

In deciding whom to select as first chair for a major piece of litigation, lead counsel in a complex transaction or heading a law firm, the questions are the same: Does the lawyer have the expertise and experience? What results…more

| Law Practice Products & Services

Overview of Mobile Payments in the United States

Mobile payments technology is poised to create a globally dramatic shift in how individuals pay for goods and services, track spending, and manage personal finances. Mobile payments are also becoming big business for…more

| Commercial Law & Contracts, Communications & Media Law, Consumer...

What New SEC Rule 506 Revisions Mean to You

General Solicitations and Advertising Now Permitted inPrivate Securities Offerings, but Additional Responsibilities Now Apply - The SEC recently amended Rule 506 to eliminate the prohibition on general solicitation and…more

| Communications & Media Law, Finance & Banking, Securities Law

Federal Bank Regulators Adopt Final Basel III Capital Rules

On July 2, 2013, the Federal Reserve Board, and on July 9, 2013, the FDIC and OCC, adopted a final rule that implements the "Basel III" changes to the international regulatory capital framework and revises the U.S. risk-based…more

| Business Organizations, Finance & Banking

Cox Smith Update: Pay or Play Provisions Postponed

On Tuesday, the U.S. Department of Treasury unexpectedly postponed a key portion of the Affordable Care Act: the “pay or play” provisions that require employers of more than 50 full-time employees to provide health coverage to…more

| Health, Insurance, Labor & Employment Law, Taxation

Texas Supreme Court Issues Decision in Home Equity Case: Next Steps

In 2003, the Texas Constitution was amended to permit the issuance of interpretations relating to the home equity provisions of the Constitution. A lender acting in compliance with these interpretations would have a defense (or…more

| Civil Procedure, Commercial Law & Contracts, Constitutional Law, Finance...

DataTreasury Patent Infringement

DataTreasury Corporation (“DataTreasury”) has filed a new round of lawsuits against banks and their service providers relating to two patents which claims systems and methods for remotely capturing and centrally processing…more

| Finance & Banking, Intellectual Property, Science, Computers, &...

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