Lane Powell PC

We all know that ERISA disability claim decisions can hinge on the definition of the claimant’s “regular occupation” or “own occupation.” But how do you define a claimant’s “regular occupation”? Must you use the claimant’s…more

What equitable remedies are available to plan participants? As you probably know, CIGNA v. Amara, 131 S.Ct. 1866, 1878-80 (2011) contains dicta that can be viewed as expanding the range of “equitable relief” available to…more

Originally published in The Practical Tax Lawyer in Spring 2012 Generally, a state may tax the worldwide income of a person who is domiciled there. Although defined by statute or administrative rule in some states, domicile…more

The Equal Employment Opportunity Commission (“EEOC”), the agency charged with enforcing federal anti-discrimination laws, has recently taken two steps to broaden the scope of enforcement of Title VII of the Civil Rights Act of…more

The Washington Supreme Court recently held that businesses are statutorily barred from recouping Business and Occupation (“B&O”) tax as an added charge to the selling price, regardless of disclosure. In answering a question…more

As the adage goes: Learn from your mistakes. This rule also applies to the work environment. Employers should constantly examine why accidents occur and try to find ways to keep them from happening in the future. The scope…more

Originally published in 17 Bender’s Immigration Bulletin - May 1, 2012. Recently, many politicians have proposed changing the Fourteenth Amendment’s Citizenship Clause to exclude the U.S.-born children of persons who do not…more

During past month when many patent practitioners may have been distracted by the “laws of nature” meaning of the Mayo v. Prometheus decision, the Court of Appeals for the Federal Circuit issued four precedential rulings…more

On April 17, employers obtained a reprieve from a new rule requiring them to post the National Labor Relations Board’s (“NLRB”) notice explaining workers’ collective bargaining and other labor rights. The U.S. Court of Appeals…more

Originally published in the Portland Business Journal - April 6, 2012. In the closing hours of the 2012 Oregon legislative session, the Oregon Legislature paved the way for the Oregon Health Insurance Exchange. The…more

Originally published in Seattle Daily Journal of Commerce - April 5, 2012. On March 30, Gov. Chris Gregoire signed into law SHB 1559, which clarifies the scope of the so-called “antiindemnity statute” and now specifically…more

Can trademarks be used by a competitor as keywords and in ad text? The answers to those questions were discussed in an opinion recently issued by the Court of Appeals for the Fourth Circuit. 2012 U.S. App. LEXIS 7082. In…more

When small business clients learn about the barriers to sourcing capital imposed by U.S. securities laws, perhaps the most consistent theme is one of frustration. The prohibition on general solicitation of investors imposed by…more

If your aircraft is managed by a third party (or potentially by a related entity), or if your company manages aircraft, the IRS’s recent guidance expanding the applicability of federal excise tax will significantly impact your…more

The Washington Supreme Court continues to keep parties to construction contracts guessing about when remedies might be available, other than those set forth in the contract itself. The issue has been less than clear since the…more