McDermott Will & Emery

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Attorney	Latest Publications
Louise-Astrid Aberg	Cour de cassation Rules on Automotive Quantitative Selective Distribution Agreements The Cour de cassation, France’s highest court for judicial matters, rendered a judgment on 15 January 2013 in a case involving Jaguar’s distribution agreements in France. The judgment follows an earlier ruling on the matter by…more Automotive Industry, CJEU, Distributors, EU, Exclusive Territory	See All Updates »
Joseph S. Adams	Supreme Court Oral Arguments on DOMA, Proposition 8: Potential Employee Benefit Plan Implications On March 26 and 27, 2013, the Supreme Court of the United States heard oral arguments in cases challenging the constitutionality of the federal Defense of Marriage Act (DOMA) and California’s Proposition 8. A Supreme Court…more DOMA, Employee Benefits, Proposition 8, Same-Sex Marriage, SCOTUS	See All Updates »
Babak Akhlaghi	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Rasha Albazaz	Finance Bill 2013: New Residential Property Taxes in the United Kingdom This note outlines the new residential property tax charges following the publication of draft legislation on 11 December 2012 and, latterly, 31 January 2013 by the UK Government. Following both publications we now have further…more EU, Property Tax, Stamp Duty Land Tax	See All Updates »
Carrie G. Amezcua	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
Jorge Arciniega	FTC Updates Guidelines for Making Proper Disclosures in Digital Advertising The U.S. Federal Trade Commission (FTC) released updated guidance on how to make online advertising and marketing disclosures “clear and conspicuous” to avoid consumer deception. The guidelines affect the structure and format…more	See All Updates »
Steven A. Baddour	Massachusetts Public-Private Partnerships: Time to Prime the Pump This newsletter provides an update on the status of public-private partnerships in the Commonwealth of Massachusetts…more Infrastructure, Public-Private Partnerships	See All Updates »
Robert Bäuerle	Commission Launches First State Aid Investigations Into Football Clubs The European Commission opened the first in-depth investigation into alleged State aid for professional football clubs. This comes after the Commission launched investigations into the financing of arenas. It is likely that…more EU, European Commission, Investigations, Public Financing, Soccer	See All Updates »
Anne S. Becker	DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan administrators…more Annual Funding Notices, Disclosure Requirements, DOL, ERISA, Plan Administrators	See All Updates »
Brian A. Benko	IRS Releases Draft Revised Form 5300 and Instructions The Internal Revenue Service (IRS) recently released a draft revised Form 5300 and its instructions. Form 5300, the Application for Determination for Employee Benefit Plan, is generally used to request an IRS determination that…more Employee Benefits, IRS, Retirement, Section 401, Section 501	See All Updates »
Philip Bentley	Revisions to The European Union’s Trade Defence Instruments The European Commission has published legislative proposals that would make EU anti-dumping and anti-subsidy instruments more efficient and better adapted to shield EU producers from unfair practices. Specifically, the changes…more Anti-Dumping Duty, EU, European Commission, Exports, Proposed Legislation	See All Updates »
David Birchall	New Developments in The UK Shale Gas Sector The shale gas sector in the United Kingdom is still in its infancy, but the UK Government has announced recently new measures and incentives to encourage its growth. On 13 December 2012, the Government lifted a temporary…more Fracking, Oil & Gas, Shale Gas	See All Updates »
Evan Boetticher	IP Update, Vol. 16, No. 2, -- February 2013 In This Issue: Patents - Supreme Court: State Court Has Jurisdiction over a Legal Malpractice Claim; Nothing Non-Obvious About Applying Pre-Existing Technology to the Internet; The Federal Circuit Is Not the Place for…more Adverse Inference Instructions, America Invents Act, Assignor Estoppel, Attorney Malpractice, Commercial Bankruptcy	See All Updates »
Lynne Boisineau	What Do We Do Now that the World Didn’t End in 2012? The countdown to the launch of the new generic top-level domains, or gTLDs, and the surrounding uncertainty about whether the potential commercial benefits will outweigh the perceived burdens, has begun. Is your company ready?…more Domain Names, gTLD, Trademarks	See All Updates »
Jonathan Boyles	Company Owners Personally Liable for $3.1 Million Withdrawal Liability Assessment — Owners’ Lease of Commercial Property to Company Constituted “Trade or Business” The U.S. Court of Appeals for the Seventh Circuit ruled that owners can be personally liable for multiemployer withdrawal liability where the owner leases property to its own closely held corporation. The decision highlights…more Closely Held Businesses, Commercial Property Owners, Corporate Veil, Leases, Multiemployer Plan	See All Updates »
Jeffrey W. Brennan	Supreme Court Hears Oral Argument in "Pay-for-Delay" Patent Settlement Antitrust Case The Supreme Court’s ruling in Federal Trade Commission v. Actavis, Inc., will almost certainly have major implications for the viability of Federal Trade Commission and private suits alleging that pay-for-delay settlements are…more FTC, Generic Drugs, Infringement, Patents, Pay-For-Delay	See All Updates »
Christopher Bright	IP Update, Vol. 16, No. 2, -- February 2013 In This Issue: Patents - Supreme Court: State Court Has Jurisdiction over a Legal Malpractice Claim; Nothing Non-Obvious About Applying Pre-Existing Technology to the Internet; The Federal Circuit Is Not the Place for…more Adverse Inference Instructions, America Invents Act, Assignor Estoppel, Attorney Malpractice, Commercial Bankruptcy	See All Updates »
Sarah Bro	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Bernadette Broccolo	OCR Issues Final Modifications to the HIPAA Privacy, Security, Breach Notification and Enforcement Rules to Implement the HITECH Act On January 25, 2013, the Office for Civil Rights (OCR) of the U.S. Department of Health and Human Services (HHS) published a final rule (Final Rule) containing modifications to the privacy standards (Privacy Rule), security…more Business Associates, Covered Entities, Data Breach, Data Protection, Enforcement	See All Updates »
Michelle Burke	What Do We Do Now that the World Didn’t End in 2012? The countdown to the launch of the new generic top-level domains, or gTLDs, and the surrounding uncertainty about whether the potential commercial benefits will outweigh the perceived burdens, has begun. Is your company ready?…more Domain Names, gTLD, Trademarks	See All Updates »
Jason Caron	CMS Offers Partial Concession to Hospitals by Issuing Ruling, Proposed Rule on Part B Re-Billing The U.S. Centers for Medicare & Medicaid Services (CMS) recently released both a “ruling” and a proposed rule intended to address growing concern among hospitals about billing Medicare Part B following a medical necessity denial…more CMS, Hospitals, Medicare, Medicare Part B	See All Updates »
Gale Chan	IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain…more Investment Tax Credits, IRS, Production Tax Credit, Safe Harbors, Tax Credits	See All Updates »
Cynthia Chen	Patent Exhaustion Rejected: Patented Seed Purchaser Has No Right to Make Copies The Supreme Court in Bowman v. Monsanto Co. ruled unanimously that a farmer’s replanting of harvested seeds constituted making new infringing articles. While the case is important for agricultural industries, the Supreme Court…more	See All Updates »
Henry Chen	China’s Merger Control Rules Changing: MOFCOM Publishes New Draft Regulations on Remedies and Simple Cases China’s Ministry of Commerce recently issued two new draft regulations. The first provides a wider range of potential remedies to obtain the clearance of a concentration (e.g., a merger, acquisition, joint venture, etc.); the…more China, Joint Venture, Mergers, MOFCOM, Proposed Regulation	See All Updates »
Jiayan Chen	Federal Court Vacates Conviction for Truthful Off-Label Promotion of FDA-Approved Drug In a highly significant decision that may have far-reaching implications for the U.S. Food and Drug Administration’s (FDA) regulatory approach to off-label drug promotion, the U.S. Court of Appeals for the Second Circuit ruled…more FDA, Off-Label Promotion, Pharmaceutical	See All Updates »
Kenneth Cheney	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Madeline Chiampou	IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain…more Investment Tax Credits, IRS, Production Tax Credit, Safe Harbors, Tax Credits	See All Updates »
Ricky Chun	IP Update, Vol. 15, No. 11, November 2012 IN THIS ISSUE: Patents - ..Is It Time to Take a New Look at Appellate Review of PTO Claim Construction? ..Limits on the Use of the Disclosure-Dedication Rule Under Doctrine of Equivalents ..Causal…more Copyright, First Sale Doctrine, Patents, Trademarks, USPTO	See All Updates »
David A. Cifrino	Public Company Priorities for the New Year Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance…more Conflict Mineral Rules, Cybersecurity, Dodd-Frank, FCPA, Proxy Voting Guidelines	See All Updates »
Katie Clark	UK Employment Alert No 210: Bonuses: Announcements at Town Hall Meetings Can Create Enforceable Individual Contractual Entitlements In Dresdner Kleinwort and Commerzbank v Attrill & others, the Court of Appeal of England and Wales has upheld a High Court decision that 104 former employees were contractually entitled to bonuses totalling more than £50…more Bonuses, EU, Oral Contracts	See All Updates »
Robert Clary II	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
Bernard Codd	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
James S. Cohen	Draft Guidance Outlines Recommendations for Formal Meetings Between FDA and Biosimilar Sponsors and Applicants The U.S. Food and Drug Administration (FDA) recently released the fourth in a series of draft guidance documents on the approval pathway for biologicals that are biosimilar to or interchangeable with a reference biological…more Biosimilars, FDA, Fees, Meet and Confer, Sponsors	See All Updates »
Mark A. Collins	Insurance Claims for Superstorm Sandy Property Damage and Business Interruption It is estimated that Superstorm Sandy could cause up to $50 billion in losses, and up to $20 billion in insured losses. Businesses should review their commercial property insurance policies and submit claims for Sandy-related…more	See All Updates »
Paul Compernolle	Company Owners Personally Liable for $3.1 Million Withdrawal Liability Assessment — Owners’ Lease of Commercial Property to Company Constituted “Trade or Business” The U.S. Court of Appeals for the Seventh Circuit ruled that owners can be personally liable for multiemployer withdrawal liability where the owner leases property to its own closely held corporation. The decision highlights…more Closely Held Businesses, Commercial Property Owners, Corporate Veil, Leases, Multiemployer Plan	See All Updates »
Thomas P. Conaghan	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
Daniel Connelly	Massachusetts Governor Submits Budget—Now What? Massachusetts Governor Deval Patrick released his FY2014 budget recommendations to mixed reactions from the legislature and business community due, in part, to the tax changes proposed. This article briefly discusses the budget…more Corporate Taxes, Income Taxes, Sales & Use Tax, State Budgets	See All Updates »
Emily J. Cook	340B Program GPO Prohibition Compliance Extension Hospitals subject to the 340B Drug Pricing Program (340B Program) Group Purchasing Organization (GPO) prohibition now have an additional four months, until August 7, 2013, to comply with 340B Program guidance issued February 7,…more 340B, Compliance, Extensions, GPOs, Pricing Requirements	See All Updates »
Kary Crassweller	DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan administrators…more Annual Funding Notices, Disclosure Requirements, DOL, ERISA, Plan Administrators	See All Updates »
David Dalgarno	European Court of Human Rights Finds That Greater Protections Are Required For The Political Beliefs Of UK Employees The European Court of Human Rights (ECtHR), in Redfearn v United Kingdom [2012] ECHR 1878, has held that employment law in the United Kingdom does not adequately protect individuals from dismissal as a result of their political…more EU, Hiring & Firing, Political Expression, Termination	See All Updates »
Gabriel Daniel	IP Update, Vol. 16, No. 2, -- February 2013 In This Issue: Patents - Supreme Court: State Court Has Jurisdiction over a Legal Malpractice Claim; Nothing Non-Obvious About Applying Pre-Existing Technology to the Internet; The Federal Circuit Is Not the Place for…more Adverse Inference Instructions, America Invents Act, Assignor Estoppel, Attorney Malpractice, Commercial Bankruptcy	See All Updates »
Melissa Nott Davis	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Paul Devinsky	Patent Exhaustion Rejected: Patented Seed Purchaser Has No Right to Make Copies The Supreme Court in Bowman v. Monsanto Co. ruled unanimously that a farmer’s replanting of harvested seeds constituted making new infringing articles. While the case is important for agricultural industries, the Supreme Court…more	See All Updates »
David Diaz	Company Owners Personally Liable for $3.1 Million Withdrawal Liability Assessment — Owners’ Lease of Commercial Property to Company Constituted “Trade or Business” The U.S. Court of Appeals for the Seventh Circuit ruled that owners can be personally liable for multiemployer withdrawal liability where the owner leases property to its own closely held corporation. The decision highlights…more Closely Held Businesses, Commercial Property Owners, Corporate Veil, Leases, Multiemployer Plan	See All Updates »
Sandra DiVarco	CMS Issues Memorandum Detailing Effects of Sequestration on Survey & Certification The Centers for Medicare & Medicaid Services has responded to the financial reductions from sequestration by planning for longer wait times and delays of some, and outright elimination of other, survey and certification…more	See All Updates »
Jon Dubrow	Notification Threshold Under the Hart-Scott-Rodino Act Increased to $70.9 million The Federal Trade Commission recently announced higher reporting thresholds for pre-merger notifications filed on or after February 11, 2013. The U.S. Federal Trade Commission (FTC) recently announced revised thresholds for the…more FTC, Hart-Scott-Rodino Act, Interlocking Directorate, Notice Requirements, The Clayton Act	See All Updates »
Sabrina E. Dunlap	Final Rule Implementing FMLA Amendments Expands Protections for Military Families and Airline Flight Crews The U.S. Department of Labor recently issued a final rule implementing new expanded rights for families of military members and veterans, and greater access to Family and Medical Leave Act (FMLA) leave for airline flight crews. …more DOL, Flight Crews, FMLA, Military Caregiver Leave, Military Service Members	See All Updates »
Jeremy Earl	CMS Announces CY 2014 MA and Part D Rates with Change to Growth Rate Estimates The Centers for Medicare & Medicaid Services (CMS) released the announcement of CY 2014 payment rates on April 1, which included its change in position regarding the assumption of the "doc fix" in estimates of Medicare Program…more CMS, Fee-for-Service, Fees, Medicare, Medicare Advantage	See All Updates »
Jay Eizenstat	Japan’s Entry Into Trans-Pacific Partnership FTA Raises Opportunities and Risks for US Companies On March 15, 2013, Japan announced it will seek to join the Trans-Pacific Partnership (TPP) negotiations, an 11-country free trade agreement (FTA) negotiation involving Australia, Brunei, Canada, Chile, Malaysia, Mexico, New…more Competition, Exports, Imports, Tariffs, Trans-Pacific Partnership	See All Updates »
Jeremy T. Elman	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
Glenn Engelmann	Draft Guidance Outlines Recommendations for Formal Meetings Between FDA and Biosimilar Sponsors and Applicants The U.S. Food and Drug Administration (FDA) recently released the fourth in a series of draft guidance documents on the approval pathway for biologicals that are biosimilar to or interchangeable with a reference biological…more Biosimilars, FDA, Fees, Meet and Confer, Sponsors	See All Updates »
Stephen Erf	Final Rule Implementing FMLA Amendments Expands Protections for Military Families and Airline Flight Crews The U.S. Department of Labor recently issued a final rule implementing new expanded rights for families of military members and veterans, and greater access to Family and Medical Leave Act (FMLA) leave for airline flight crews. …more DOL, Flight Crews, FMLA, Military Caregiver Leave, Military Service Members	See All Updates »
Susan Evans	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Teddy Eynon	Washington Watch: House GOP Leadership and the ‘Fiscal Cliff’ An analysis of the year-end fiscal negotiations and their consequences. As the United States rapidly approached the “fiscal cliff,” negotiations between President Barack Obama and House Speaker John Boehner (R-OH) faltered,…more Alternative Minimum Tax, American Taxpayer Relief Act, Capital Gains, Dividends, Estate Tax	See All Updates »
Kevin Feeley	For Private Equity Investors, Section 1202 May Be Worth Another Look Included in the American Taxpayer Relief Act of 2012 (ATRA) are provisions that extended some of the more significant benefits of Internal Revenue Code Section 1202, the Code provision that permits eligible noncorporate…more Alternative Minimum Tax, American Taxpayer Relief Act, Equity Investors, Non-Taxable Income, Qualified Small Business Stock	See All Updates »
Amy Ferrer	Public Company Priorities for the New Year Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance…more Conflict Mineral Rules, Cybersecurity, Dodd-Frank, FCPA, Proxy Voting Guidelines	See All Updates »
Désirée Fields	European Commission Proposes for Reform of European Trade Mark System The European Commission has proposed a number of initiatives aimed at improving trade mark registration systems all over the European Union to make them cheaper, quicker, more reliable and more predictable. For example, as well…more EU, European Commission, Fees, OHIM, Proposed Legislation	See All Updates »
Fredric Firestone	Supreme Court Rules SEC Has Five Years to Seek Penalties In an important decision, the Supreme Court held that the SEC has five years from when a fraud occurred to file an action to seek civil penalties. Although the ruling was limited to civil penalties, the decision might prompt…more Civil Monetary Penalty, Discovery Rule, Fraud, Gabelli v SEC, SCOTUS	See All Updates »
Ashley Fischer	Supreme Court Limits Availability of State Action Immunity from Federal Antitrust Liability The Supreme Court decision in FTC v. Phoebe Putney Health System, Inc., makes clear that state action immunity from federal antitrust laws is disfavored, and local governmental, quasi-public and private entities can only qualify…more Acquisitions, FTC, FTC v. Phoebe Putney Health System, Government Entities, Governmental Immunity	See All Updates »
Daniel Foster	IP Update, Vol. 16, No. 2, -- February 2013 In This Issue: Patents - Supreme Court: State Court Has Jurisdiction over a Legal Malpractice Claim; Nothing Non-Obvious About Applying Pre-Existing Technology to the Internet; The Federal Circuit Is Not the Place for…more Adverse Inference Instructions, America Invents Act, Assignor Estoppel, Attorney Malpractice, Commercial Bankruptcy	See All Updates »
Raymond M. Gabriel	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Mathew G. Gavronski	IP Update, Vol. 15, No. 12, December 2012 In This Issue: Patents - ..Federal Circuit Rules It’s Own Standards Apply When Considering Preliminary Injunctions ..Preliminary Testing of Medical Devices in Animals Enables Their Use in…more America Invents Act, Claim Construction, Competition, Copyright, Infringement	See All Updates »
Jennifer S. Geetter	OCR Issues Final Modifications to the HIPAA Privacy, Security, Breach Notification and Enforcement Rules to Implement the HITECH Act On January 25, 2013, the Office for Civil Rights (OCR) of the U.S. Department of Health and Human Services (HHS) published a final rule (Final Rule) containing modifications to the privacy standards (Privacy Rule), security…more Business Associates, Covered Entities, Data Breach, Data Protection, Enforcement	See All Updates »
Nancy Gerrie	New Law Expands “In-Plan” Roth 401(k) Conversions The American Taxpayer Relief Act of 2012 (the "fiscal cliff" bill) allows employers to amend 401(k), 403(b) and governmental 457(b) plans to permit participants to convert pre-tax account balances to Roth account balances. …more 401k, American Taxpayer Relief Act, Fiscal Cliff, Income Taxes, IRS	See All Updates »
Carolyn Gleason	Japan’s Entry Into Trans-Pacific Partnership FTA Raises Opportunities and Risks for US Companies On March 15, 2013, Japan announced it will seek to join the Trans-Pacific Partnership (TPP) negotiations, an 11-country free trade agreement (FTA) negotiation involving Australia, Brunei, Canada, Chile, Malaysia, Mexico, New…more Competition, Exports, Imports, Tariffs, Trans-Pacific Partnership	See All Updates »
Ankur Goel	CMS Releases 2014 Advance Notice and Proposed MA and Part D Program MLR Regulations On February 15, 2013, the Centers for Medicare & Medicaid Services released for comment two key documents affecting the Medicare Advantage (MA) and Part D Programs: (1) the Advance Notice of Methodological Changes for Calendar…more CMS, Fee-for-Service, Medicaid, Medical Loss Ratio, Medicare	See All Updates »
Eugene Goldman	Supreme Court Rules SEC Has Five Years to Seek Penalties In an important decision, the Supreme Court held that the SEC has five years from when a fraud occurred to file an action to seek civil penalties. Although the ruling was limited to civil penalties, the decision might prompt…more Civil Monetary Penalty, Discovery Rule, Fraud, Gabelli v SEC, SCOTUS	See All Updates »
Simone Goligorsky	New Developments in The UK Shale Gas Sector The shale gas sector in the United Kingdom is still in its infancy, but the UK Government has announced recently new measures and incentives to encourage its growth. On 13 December 2012, the Government lifted a temporary…more Fracking, Oil & Gas, Shale Gas	See All Updates »
A. Tracy Gomes	India at the Crossroads India possesses a dynamic and growing economy—one its government portrays as business friendly—and actively encourages continued foreign direct investment. At the same time, aggressive transfer pricing enforcement, including…more Corporate Taxes, Double Taxation, Economic Development, Foreign Investment, Multinationals	See All Updates »
Amy Gordon	Additional Guidance Issued on Summary of Benefits and Coverage Disclosure Requirements The U.S. Departments of Labor, Health and Human Services, and the Treasury recently issued new guidance and templates regarding the summary of benefits and coverage requirement under the Patient Protection and Affordable Care…more Affordable Care Act, Disclosure Requirements, DOL, Healthcare, HHS	See All Updates »
Roozbeh Gorgin	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Daniel F. Gottlieb	HHS Extends Sunset Date for Stark Exception and Anti-Kickback Safe Harbor for EHR Donations The Centers for Medicare & Medicaid Services and the U.S. Department of Health and Human Services issued proposed rules that would extend the sunset date for the Stark Law exception and the federal Anti-Kickback Statute safe…more Anti-Kickback Statute, CMS, EHR, HHS, Medicaid	See All Updates »
Martyn Gowar	Charitable Incorporated Organisation: Charity Commission Confirms That Applications for Registration Will Now Be Accepted The statutory framework approved by the UK Parliament on 3 December 2012 provides for the introduction of the Charitable Incorporated Organisation, a new form of limited liability structure created in response to requests from…more Charitable Incorporated Organisation, EU, LLC	See All Updates »
Michael Graham	Second Circuit Narrows ERISA Exhaustion Requirement When Plan Document Is Ambiguous on Need to Follow Claims Procedures The U.S. Court of Appeals for the Second Circuit’s holding in Kirkendall v. Halliburton, Inc. reaffirms that a benefit plan’s claims procedures must be drafted clearly and in language to be understood by a reasonable…more Ambiguous, Claims Procedures, ERISA, Exhaustion Doctrine, Retirement Plan	See All Updates »
Robin Greenhouse	IRS Addresses Whether Publisher Is “Producer” Under §199 In a recently released Chief Counsel Advice, the IRS National Office concluded that a publisher’s activities in producing an “electronic” version of books that were “printed” by a third party did not constitute qualifying…more e-Books, IRS, Manufacturers, Publishers, Section 199	See All Updates »
Jana Grieb	EC Introduces Major Changes to Medical Device Regulation The European Commission has issued two proposals that, if approved, will fundamentally amend EU law on medical devices and in vitro diagnostics. The proposed legislation will significantly broaden the scope of medical device…more EU, European Commission, Medical Devices, Poly Implant Prothese	See All Updates »
Nick Grimmer	A First for FRAND: Federal Court in Microsoft v. Motorola Sets FRAND Royalty Rates for Standard Essential Patents Microsoft v. Motorola developed a framework for courts to assess fair, reasonable and non-discriminatory (FRAND) terms for standard-essential patents. Its roadmap and analysis will probably influence future FRAND cases in other…more FRAND, Microsoft, Motorola, Royalties, Standards-Essential Patents	See All Updates »
Andrea L. Hamilton	Seizure of Electronic Data: Dawn Raid Inspection Guidance Revised In an era when the vast majority of written communications are made by electronic means, a company’s obligations to cooperate with Commission officials in an “antitrust dawn raid” extend to the granting of access to all…more Compliance, Dawn Raids, ESI, European Commission	See All Updates »
Anne W. Hance	CMS Announces CY 2014 MA and Part D Rates with Change to Growth Rate Estimates The Centers for Medicare & Medicaid Services (CMS) released the announcement of CY 2014 payment rates on April 1, which included its change in position regarding the assumption of the "doc fix" in estimates of Medicare Program…more CMS, Fee-for-Service, Fees, Medicare, Medicare Advantage	See All Updates »
Steven Hannes	Taxpayer Challenges Validity of IRS Transfer Pricing Regulation In a petition recently filed in the U.S. Tax Court, a taxpayer has challenged the Internal Revenue Service (IRS) regulation that provides that the IRS can reallocate income between affiliates even when foreign law prohibits…more IRS, Proctor & Gamble, Transfer Pricing	See All Updates »
David Hanselman	Supreme Court Comcast Decision Makes Antitrust Class Action Certification More Difficult The Supreme Court’s decision in Comcast Corporation v. Behrend, an antitrust case involving a class of more than two million current and former cable television subscribers in the Philadelphia area, raises the bar for plaintiffs…more Class Action, Class Certification, Comcast, Comcast v. Behrend, Damages	See All Updates »
Alexander Harguth	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
D. Jeremy Harrison	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Charles Hawkins	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Shaun Hawkinson	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
Donna M. Haynes	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
David Henry	A New Front in The Patent Wars: CJEU Asked for Guidance on Limits to Injunctive Relief The patent wars between large technology companies continue unabated. The Court of Justice of the European Union (CJEU) is set to provide guidance on the antitrust rules when holders of standard essential patents seek…more CJEU, EU, Injunctions, Remedies, Standards-Essential Patents	See All Updates »
David Herpe	Congress Avoids the Fiscal ‘Cliff’—Now What? The new federal tax bill establishes permanent income, estate, gift and generation-skipping transfer tax provisions that present additional planning opportunities for 2013 and beyond. …more American Taxpayer Relief Act, Capital Gains, Charitable Donations, Estate Tax, Fiscal Cliff	See All Updates »
Matthew Herrington	UK Supreme Court Confirms Privilege Applies Only to Advice Provided by Members of The Legal Profession The long-awaited decision in the Prudential case was handed down by the UK Supreme Court on the morning of Wednesday 23 January…more Attorney-Client Privilege, Legal Advice Privilege, Prudential	See All Updates »
Carla A. R. Hine	Notification Threshold Under the Hart-Scott-Rodino Act Increased to $70.9 million The Federal Trade Commission recently announced higher reporting thresholds for pre-merger notifications filed on or after February 11, 2013. The U.S. Federal Trade Commission (FTC) recently announced revised thresholds for the…more FTC, Hart-Scott-Rodino Act, Interlocking Directorate, Notice Requirements, The Clayton Act	See All Updates »
Jeffrey Holdvogt	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
John Huang	Distribution in China – Legal Issues McDermott Will & Emery is pleased to offer “Distribution in China – Legal Issues*,” a one-stop resource covering distribution in China, including: The business models and legal structures most commonly used for…more Bribery, Business Taxes, China, Commercial Agents, Compliance	See All Updates »
Sungyong “David” In	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Elizabeth K. Isbey	Significant Proposed Changes for Federal Health Care Programs in President’s Fiscal Year 2014 Budget Plan On April 10, 2013, President Obama released his budget proposal for fiscal year (FY) 2014 (the Budget). The President reiterated his long-standing goal of reducing the deficit by $4.3 trillion over 10 years and his willingness…more Bad Debt, Barack Obama, Biologics, CMS, Deficit Reduction	See All Updates »
David Ivill	340B Program GPO Prohibition Compliance Extension Hospitals subject to the 340B Drug Pricing Program (340B Program) Group Purchasing Organization (GPO) prohibition now have an additional four months, until August 7, 2013, to comply with 340B Program guidance issued February 7,…more 340B, Compliance, Extensions, GPOs, Pricing Requirements	See All Updates »
Roger J. Jones	CCRC Fees – A Primer on the Tax Treatment of Entrance and Monthly Fees I. Introduction - Continuing care retirement communities (CCRCs) are professionally managed retirement communities, many of which also function as long-term skilled nursing care facilities. CCRCs offer residents lifestyle…more Continuing Care Retirement Communities, Nursing Homes, Retirement	See All Updates »
Carey Jordan	Six-Month Report Card: Post-Issuance Proceedings Under the AIA Introduction - On September 16, 2012, the U.S. Patent and Trademark Office (USPTO) implemented the provisions of the America Invents Act (AIA) to provide post-issuance patent challenge options to third parties (referred…more America Invents Act, Covered Business Method Proceedings, Discovery, Inter Partes Review Proceedings, Patent Trial and Appeal Board	See All Updates »
Iona Kaiser	Six-Month Report Card: Post-Issuance Proceedings Under the AIA Introduction - On September 16, 2012, the U.S. Patent and Trademark Office (USPTO) implemented the provisions of the America Invents Act (AIA) to provide post-issuance patent challenge options to third parties (referred…more America Invents Act, Covered Business Method Proceedings, Discovery, Inter Partes Review Proceedings, Patent Trial and Appeal Board	See All Updates »
Amy Hooper Kearbey	OCR Issues Final Modifications to the HIPAA Privacy, Security, Breach Notification and Enforcement Rules to Implement the HITECH Act On January 25, 2013, the Office for Civil Rights (OCR) of the U.S. Department of Health and Human Services (HHS) published a final rule (Final Rule) containing modifications to the privacy standards (Privacy Rule), security…more Business Associates, Covered Entities, Data Breach, Data Protection, Enforcement	See All Updates »
Joanna Kerpen	Additional Guidance Issued on Summary of Benefits and Coverage Disclosure Requirements The U.S. Departments of Labor, Health and Human Services, and the Treasury recently issued new guidance and templates regarding the summary of benefits and coverage requirement under the Patient Protection and Affordable Care…more Affordable Care Act, Disclosure Requirements, DOL, Healthcare, HHS	See All Updates »
Mandy H. Kim	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
Paul J. Kim	Inside M&A - Fall 2012 In This Issue: Bridging the Cross-Border M&A Gap “Korean Style”; Corporate Buyers Beware: FCPA Successor Liability – A Growing Threat; Investing In the Chinese Health Care Sector: A New Frontier to be Explored with Care;…more	See All Updates »
Christopher M. Koepke	IP Update, Vol. 16, No. 2, -- February 2013 In This Issue: Patents - Supreme Court: State Court Has Jurisdiction over a Legal Malpractice Claim; Nothing Non-Obvious About Applying Pre-Existing Technology to the Internet; The Federal Circuit Is Not the Place for…more Adverse Inference Instructions, America Invents Act, Assignor Estoppel, Attorney Malpractice, Commercial Bankruptcy	See All Updates »
Andrea S. Kramer	HW&M Chairman Camp Releases Discussion Draft of Financial Product Reform On January 24, the U.S. House Ways and Means Committee chairman released a discussion draft on the tax treatment of financial products and derivatives. This wide-reaching proposal, if enacted, would fundamentally change the…more Camp Draft, Derivatives, Hedge Funds, Securities	See All Updates »
Stephen Kranz	National Conference of State Legislatures to Tackle Key State Tax Policy Questions The National Conference of State Legislatures’ (NCSL) Executive Committee Task Force on State and Local Taxation has expanded its scope to include all significant tax policy issues facing the states. As part of its expanded…more National Conference of State Legislatures, State Taxes	See All Updates »
Nicolas Lafont	Inside M&A - Fall 2012 In This Issue: Bridging the Cross-Border M&A Gap “Korean Style”; Corporate Buyers Beware: FCPA Successor Liability – A Growing Threat; Investing In the Chinese Health Care Sector: A New Frontier to be Explored with Care;…more	See All Updates »
Richard Lang	Congress Avoids the Fiscal ‘Cliff’—Now What? The new federal tax bill establishes permanent income, estate, gift and generation-skipping transfer tax provisions that present additional planning opportunities for 2013 and beyond. …more American Taxpayer Relief Act, Capital Gains, Charitable Donations, Estate Tax, Fiscal Cliff	See All Updates »
James Lastowka	Supreme Court Knocks Out Last Prop of OSHA Rule on Statute of Limitations On February 27, 2013, the Supreme Court of the United States in Gabelli v. SEC unanimously disapproved of the so-called discovery rule for postponing the running of a statute of limitations when a federal government agency seeks…more Civil Monetary Penalty, Discovery Rule, Fraud, Gabelli v SEC, OSHA	See All Updates »
Amy S. Leder	Public Company Priorities for the New Year Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance…more Conflict Mineral Rules, Cybersecurity, Dodd-Frank, FCPA, Proxy Voting Guidelines	See All Updates »
Lionel Lesur	Cour de cassation Rules on Automotive Quantitative Selective Distribution Agreements The Cour de cassation, France’s highest court for judicial matters, rendered a judgment on 15 January 2013 in a case involving Jaguar’s distribution agreements in France. The judgment follows an earlier ruling on the matter by…more Automotive Industry, CJEU, Distributors, EU, Exclusive Territory	See All Updates »
David J. Levine	U.S. Whistleblower Recovers Large Sum from Antidumping Duty Evasion The False Claims Act may furnish a powerful new tool for U.S. producers that believe their foreign competitors are evading antidumping/countervailing duty or other customs duties by misclassifying imports or misrepresenting…more Anti-Dumping Duty, Attorney's Fees, Compliance, Countervailing Duties, Customs and Border Protection	See All Updates »
Brian Levy	IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain…more Investment Tax Credits, IRS, Production Tax Credit, Safe Harbors, Tax Credits	See All Updates »
Elizabeth Lewis	‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses As part of legislation enacted in early 2013 to avert the so-called “fiscal cliff,” Congress temporarily extended several beneficial tax provisions for businesses, including the research credit, the active financing exception…more American Taxpayer Relief Act, Business Taxes, Capital Gains, Dividends, Fiscal Cliff	See All Updates »
Andrew C. Liazos	What You Need to Know About FATCA’s Impact on Non-U.S. Retirement Plans The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective immediately. FATCA imposes significant reporting obligations on both non-U.S. foreign…more FATCA, FFI, Foreign Bank Accounts, Intergovernmental Agreements, IRS	See All Updates »
Lisa Loesel	Employers Should Review How Plan Documents Define Spouse in Light of Recent Benefits Litigation Two recent cases challenging benefit eligibility for same-sex spouses highlight the need for employer-sponsored retirement and welfare plans to clearly define "spouse" for eligibility purposes. Employers may want to review…more DOMA, Eligibility, Employee Benefits, ERISA, Same-Sex Marriage	See All Updates »
John Low	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Cym H. Lowell	Russian Transfer Pricing Law Recently enacted Russian transfer pricing rules now require companies operating in Russia to file annual documentation in compliance with new regulatory guidance regarding related foreign party and certain domestic party…more Advance Pricing Arrangement Program, Annual Filings, Audits, International Tax Issues, OECD	See All Updates »
Joanne Ludovici	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
En-Jiun Ma	IRS Capitalized Legal Fees Incurred by Pharmaceutical Company In a recently released Field Attorney Advice, the Internal Revenue Service (IRS) Office of Chief Counsel concluded that a pharmaceutical company must capitalize legal fees incurred to obtain Food and Drug Administration approval…more	See All Updates »
Obiamaka P. Madubuko	Inside M&A - Winter 2013 In This Issue: - FCPA Due Diligence is Critical to Avoid Successor Liability in Cross-Border Transactions - China’s Merger Control Rules…more AML, Anti-Corruption, Books & Records, China, Compliance	See All Updates »
Martina Maier	Commission Launches First State Aid Investigations Into Football Clubs The European Commission opened the first in-depth investigation into alleged State aid for professional football clubs. This comes after the Commission launched investigations into the financing of arenas. It is likely that…more EU, European Commission, Investigations, Public Financing, Soccer	See All Updates »
Megan Mardy	Favorable Temporary ACA Exemption for Expatriate Health Plans Recently issued guidance addresses the unique compliance issues surrounding expatriate health plans under the Patient Protection and Affordable Care Act of 2010, as amended by the Health Care and Education Reconciliation Act of…more	See All Updates »
Mario Martinelli	The Italian Advance Pricing Agreements The International Ruling Office (the Office) of the Agenzia delle Entrate (the Italian Revenue Agency) has finally released the second issue of the Bulletin, almost three years after the release of the first issue. Establishing…more Advance Pricing Agreements, Advance Pricing Arrangement Program, EU, Transfer Pricing	See All Updates »
Leigh J. Martinson	IP Update, Vol. 15, No. 11, November 2012 IN THIS ISSUE: Patents - ..Is It Time to Take a New Look at Appellate Review of PTO Claim Construction? ..Limits on the Use of the Disclosure-Dedication Rule Under Doctrine of Equivalents ..Causal…more Copyright, First Sale Doctrine, Patents, Trademarks, USPTO	See All Updates »
David Marx, Jr	Supreme Court Limits Availability of State Action Immunity from Federal Antitrust Liability The Supreme Court decision in FTC v. Phoebe Putney Health System, Inc., makes clear that state action immunity from federal antitrust laws is disfavored, and local governmental, quasi-public and private entities can only qualify…more Acquisitions, FTC, FTC v. Phoebe Putney Health System, Government Entities, Governmental Immunity	See All Updates »
Rohan Massey	New EU Counterfeit Goods Regulation On 24 January 2013, the Internal Market and Consumer Protection committee of the European Parliament endorsed a new Regulation 5129/2013/EC setting out customs procedures for goods suspected of infringing intellectual property…more Counterfeit Goods Regulation, Counterfeiting, Customs, EU	See All Updates »
Jacob Mattinson	Employers Should Review How Plan Documents Define Spouse in Light of Recent Benefits Litigation Two recent cases challenging benefit eligibility for same-sex spouses highlight the need for employer-sponsored retirement and welfare plans to clearly define "spouse" for eligibility purposes. Employers may want to review…more DOMA, Eligibility, Employee Benefits, ERISA, Same-Sex Marriage	See All Updates »
Ulrika Mattsson	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Christopher May	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Jane May	National Conference of State Legislatures to Tackle Key State Tax Policy Questions The National Conference of State Legislatures’ (NCSL) Executive Committee Task Force on State and Local Taxation has expanded its scope to include all significant tax policy issues facing the states. As part of its expanded…more National Conference of State Legislatures, State Taxes	See All Updates »
Lincoln Mayer	Patent Exhaustion Rejected: Patented Seed Purchaser Has No Right to Make Copies The Supreme Court in Bowman v. Monsanto Co. ruled unanimously that a farmer’s replanting of harvested seeds constituted making new infringing articles. While the case is important for agricultural industries, the Supreme Court…more	See All Updates »
Ashley McCarthy	DOL Releases Informal Guidance Addressing Fiduciary Responsibilities With Respect to Target Date Funds Recent U.S. Department of Labor (DOL) guidance underscores the need for plan fiduciaries to rigorously examine and monitor target date fund (TDFs), and potentially explore the use of custom or non-proprietary TDFs…more DOL, Due Diligence, Fiduciary Duty, SEC, TDFs	See All Updates »
Philip McCarty	IRS Capitalized Legal Fees Incurred by Pharmaceutical Company In a recently released Field Attorney Advice, the Internal Revenue Service (IRS) Office of Chief Counsel concluded that a pharmaceutical company must capitalize legal fees incurred to obtain Food and Drug Administration approval…more	See All Updates »
Patrick McCurry	Treasury Finalizes Regulations on Noncompensatory Partnership Options The U.S. Treasury Department recently released regulations on the tax treatment of noncompensatory options issued by a partnership, as well as proposed regulations addressing the threshold question of when a partnership option…more Business Taxes, Capital Account Maintenance, Capital Gains, Capital Losses, Exercise of an Option	See All Updates »
Paul McGrath	UK Employment Alert No 210: Bonuses: Announcements at Town Hall Meetings Can Create Enforceable Individual Contractual Entitlements In Dresdner Kleinwort and Commerzbank v Attrill & others, the Court of Appeal of England and Wales has upheld a High Court decision that 104 former employees were contractually entitled to bonuses totalling more than £50…more Bonuses, EU, Oral Contracts	See All Updates »
Maggie McTigue	DOL Audit Letters Requesting Proof of Compliance with Health Care Reform Requirements The U.S. Department of Labor (DOL) audits already evaluate a company’s compliance on a spectrum of laws, statutes and regulations. However, the DOL has updated and revamped its audit letter to now also capture compliance…more Affordable Care Act, Audits, Compliance, DOL, Employer Group Health Plans	See All Updates »
Stefan M. Meisner	A First for FRAND: Federal Court in Microsoft v. Motorola Sets FRAND Royalty Rates for Standard Essential Patents Microsoft v. Motorola developed a framework for courts to assess fair, reasonable and non-discriminatory (FRAND) terms for standard-essential patents. Its roadmap and analysis will probably influence future FRAND cases in other…more FRAND, Microsoft, Motorola, Royalties, Standards-Essential Patents	See All Updates »
Dwight Mersereau	IRS Capitalized Legal Fees Incurred by Pharmaceutical Company In a recently released Field Attorney Advice, the Internal Revenue Service (IRS) Office of Chief Counsel concluded that a pharmaceutical company must capitalize legal fees incurred to obtain Food and Drug Administration approval…more	See All Updates »
Michael A. Messina	IP Update, Vol. 15, No. 11, November 2012 IN THIS ISSUE: Patents - ..Is It Time to Take a New Look at Appellate Review of PTO Claim Construction? ..Limits on the Use of the Disclosure-Dedication Rule Under Doctrine of Equivalents ..Causal…more Copyright, First Sale Doctrine, Patents, Trademarks, USPTO	See All Updates »
Jennifer Mikulina	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
Martin Milner	‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses As part of legislation enacted in early 2013 to avert the so-called “fiscal cliff,” Congress temporarily extended several beneficial tax provisions for businesses, including the research credit, the active financing exception…more American Taxpayer Relief Act, Business Taxes, Capital Gains, Dividends, Fiscal Cliff	See All Updates »
Elisabeth Malis Morgan	FTC Updates Guidelines for Making Proper Disclosures in Digital Advertising The U.S. Federal Trade Commission (FTC) released updated guidance on how to make online advertising and marketing disclosures “clear and conspicuous” to avoid consumer deception. The guidelines affect the structure and format…more	See All Updates »
Diane M. Morgenthaler	IRS Guidance Favorably Modifies Voluntary Worker Classification Settlement Program One year ago the Internal Revenue Service (IRS) published Announcement 2011-64, which provided a Voluntary Classification Settlement Program (VCSP) for employers to treat their workers as common law employees rather than…more Classification, Independent Contractors, IRS, VCSP	See All Updates »
Clare Morison	Finance Bill 2013: New Residential Property Taxes in the United Kingdom This note outlines the new residential property tax charges following the publication of draft legislation on 11 December 2012 and, latterly, 31 January 2013 by the UK Government. Following both publications we now have further…more EU, Property Tax, Stamp Duty Land Tax	See All Updates »
Jonathan Motto	Congress Avoids the Fiscal ‘Cliff’—Now What? The new federal tax bill establishes permanent income, estate, gift and generation-skipping transfer tax provisions that present additional planning opportunities for 2013 and beyond. …more American Taxpayer Relief Act, Capital Gains, Charitable Donations, Estate Tax, Fiscal Cliff	See All Updates »
Thomas J. Murphy	Public Company Priorities for the New Year Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance…more Conflict Mineral Rules, Cybersecurity, Dodd-Frank, FCPA, Proxy Voting Guidelines	See All Updates »
Claire Murray	Finance Bill 2013: New Residential Property Taxes in the United Kingdom This note outlines the new residential property tax charges following the publication of draft legislation on 11 December 2012 and, latterly, 31 January 2013 by the UK Government. Following both publications we now have further…more EU, Property Tax, Stamp Duty Land Tax	See All Updates »
Mai Muto	Seizure of Electronic Data: Dawn Raid Inspection Guidance Revised In an era when the vast majority of written communications are made by electronic means, a company’s obligations to cooperate with Commission officials in an “antitrust dawn raid” extend to the granting of access to all…more Compliance, Dawn Raids, ESI, European Commission	See All Updates »
Susan M. Nash	Finalized ACA Regulations on Transitional Reinsurance Program Premiums and Potential Effects for Employer-Sponsored Group Health Plans As part of the Patient Protection and Affordable Care Act, the U.S. Department of Health and Human Services (HHS) recently released final regulations regarding the transitional reinsurance program fee effective in CY 2014. …more Affordable Care Act, COBRA, Employer Group Health Plans, HHS, Qualified Benefit Plans	See All Updates »
Natalie M. Nathanson	IRS Releases Draft Revised Form 5300 and Instructions The Internal Revenue Service (IRS) recently released a draft revised Form 5300 and its instructions. Form 5300, the Application for Determination for Employee Benefit Plan, is generally used to request an IRS determination that…more Employee Benefits, IRS, Retirement, Section 401, Section 501	See All Updates »
Sabine Naugès	EU Considers Extending Disclosure Obligations for Government Payments On 18 September 2012, the European Parliament approved a package of proposals that impose on loggers of primary forests, and large companies that extract oil, gas and minerals, a new obligation to provide full details on their…more	See All Updates »
Hugh Nineham	New Regulations Pave The Way for Increased Employee Owned Companies The UK Department for Business, Innovation and Skills (BIS) published on 4 July 2012 the final report from the Nuttall Review of Employee Ownership (the Nuttall Review). It identifies a number of barriers to the creation and…more Employee-Ownership, EU, Financing, Share Buybacks, Stocks	See All Updates »
James Noble	UK Employment Alert No 209: Update on The Proposed European Cap on Bank Bonuses Following recent discussions on this topic, lawmakers in the European Parliament have now adopted legislation intended to cap the value of bonuses paid to certain bank staff…more Bonuses, Corporate Bonuses, EU, Proposed Legislation, Salary Caps	See All Updates »
Maureen O'Brien	Employers Can Obtain Refund for Excess FICA Tax Paid as Result of Increased Excludable Limit for Transit Benefits On January 11, 2013, the Internal Revenue Service published Notice 2013-8 providing a special administrative procedure for employers with respect to 2012 transit pass benefits. The American Taxpayer Relief Act retroactively…more American Taxpayer Relief Act, FICA Taxes, Form 941, IRS, Refunds	See All Updates »
Rogan M. O’Handley	Unitranche in a Time Crunch In a business climate where merger and acquisition activity has been uneven, and political and economic uncertainty continues to grip the United States and Europe, any additional deal certainty and cost efficiency can give…more Trademarks, Unitranche Loans	See All Updates »
Christina Ondrick	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Randall Ortman	FTC Recommends Privacy Practices for Mobile Apps A new Federal Trade Commission report urges mobile app platforms and developers to better inform consumers about their privacy practices. Mobile app platforms and developers should review their privacy policies to ensure…more Advertising Networks, App Developers, COPPA, Dashboard, Do Not Track	See All Updates »
Alexander P. Ott	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Philip Ou	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
David Pang	European Commission Publishes 2013 Action Plan on Key Changes to European Company Law and Corporate Governance The European Commission has published an Action Plan (the Plan) on European company law and corporate governance for 2013. The Plan sets out 16 different priority actions to be taken by the Commission, including proposed…more Corporate Governance, Cross-Border, Cross-Border Transactions, EU, European Commission	See All Updates »
Lauren Papenhausen	Administration Launches Strategy on Mitigating Theft of U.S. Trade Secrets The strategy announced on February 20, 2013, should serve as both a wake-up call from the government and an offer of assistance. Given the losses that can arise from competitors’ purposeful theft of trade secrets, entities…more Critical Infrastructure Sectors, Cyber Espionage, Cybersecurity, Economic Espionage Act, Obama Administration	See All Updates »
Raymond Paretzky	U.S. Whistleblower Recovers Large Sum from Antidumping Duty Evasion The False Claims Act may furnish a powerful new tool for U.S. producers that believe their foreign competitors are evading antidumping/countervailing duty or other customs duties by misclassifying imports or misrepresenting…more Anti-Dumping Duty, Attorney's Fees, Compliance, Countervailing Duties, Customs and Border Protection	See All Updates »
Amol Parikh	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Christopher G. Paulraj	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
Stephen Pavlick	DOL Issues Guidance on MAP-21 Annual Funding Notice Requirements The U.S. Department of Labor (DOL) recently issued guidance on the new disclosure requirements for single-employer defined benefit plans under the Moving Ahead for Progress in the 21st Century Act (MAP-21). Plan administrators…more Annual Funding Notices, Disclosure Requirements, DOL, ERISA, Plan Administrators	See All Updates »
Veronica Pinotti	UK Government Announces Proposals for an “Opt-Out” Collective Competition Damages Action On 29 January 2013, the UK Government’s Department for Business, Innovation & Skills announced new proposals designed to improve the ability for consumers and businesses to bring collective damages claims against competition law…more Class Action, Competition Appeal Tribunal, Opt-Outs, Unfair Competition	See All Updates »
Anne G. Plimpton	Public Company Priorities for the New Year Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance…more Conflict Mineral Rules, Cybersecurity, Dodd-Frank, FCPA, Proxy Voting Guidelines	See All Updates »
Joan Polacheck	CMS Delays Edits to Deny Claims When Ordering/Referring Provider Not Enrolled in Medicare and Issues Proposed Rule on Enrollment Restrictions The Centers for Medicare & Medicaid Services temporarily delayed the implementation of edits relating to ordering/referring practitioners that were scheduled to go into effect May 1, 2013, and issued a proposed rule with…more Billing, CMS, Medicare	See All Updates »
William Pomierski	HW&M Chairman Camp Releases Discussion Draft of Financial Product Reform On January 24, the U.S. House Ways and Means Committee chairman released a discussion draft on the tax treatment of financial products and derivatives. This wide-reaching proposal, if enacted, would fundamentally change the…more Camp Draft, Derivatives, Hedge Funds, Securities	See All Updates »
Daniel Powers	Supreme Court Comcast Decision Makes Antitrust Class Action Certification More Difficult The Supreme Court’s decision in Comcast Corporation v. Behrend, an antitrust case involving a class of more than two million current and former cable television subscribers in the Philadelphia area, raises the bar for plaintiffs…more Class Action, Class Certification, Comcast, Comcast v. Behrend, Damages	See All Updates »
Martha Groves Pugh	IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain…more Investment Tax Credits, IRS, Production Tax Credit, Safe Harbors, Tax Credits	See All Updates »
Kevin Qian	Distribution in China – Legal Issues Part IV. Drafting the Distribution Contract “Distribution in China – Legal Issues” is a four-part series. Part I discussed the business models and legal structures most commonly used for distribution in China. Part II looked at important issues to consider in the design…more China, Confidentiality Agreements, Contract of Adhesion, FCPA, Letters of Intent	See All Updates »
Gregory Rabin	En Banc Federal Circuit Issues Five Opinions in CLS Bank International v. Alice Corporation The long-awaited decision held that method, computer-readable medium and system claims for technology related to “the management of risk relating to specified, yet unknown, future events” were not directed to patentable subject…more CLS Bank, CLS Bank v Alice Corp, Patent-Eligible Subject Matter, Patents, Preemption	See All Updates »
Paul W. Radensky	Reimbursement Issues Facing Molecular Pathology Services in Calendar Year 2013 and Beyond The Centers for Medicare & Medicaid Services recently issued final regulations and a final payment guidance that address reimbursement for laboratories furnishing molecular pathology services. While the publications answer many…more	See All Updates »
Vinu Raj	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
David Ransom	Cybersecurity: President Obama’s Executive Order Is Only the Beginning This On the Subject outlines why hospitals and financial services and communications companies should pay attention to the recent executive order entitled “Improving Critical Infrastructure Cybersecurity.”…more Barack Obama, Critical Infrastructure Sectors, Cybersecurity, Data Protection, Executive Orders	See All Updates »
Florian Reichthalhammer	German Federal Tax Court: Distributions from U.S. Trusts Are Subject to German Gift Tax The German Federal Tax Court clarified that distributions from foreign trusts to beneficiaries resident in Germany are subject to German gift taxation, but did not address the possible imposition of both gift and income tax on…more Beneficiaries, EU, Foreign Tax, Gift Tax, Income Taxes	See All Updates »
J. Peter Rich	CMS Announces Participants in Bundled Payment Initiative The U.S. Centers for Medicare & Medicaid Services (CMS) recently announced the health care organizations chosen to participate in the Bundled Payments for Care Improvement (BCPI) Initiative. The BCPI Initiative represents a…more BPCI, Bundled Payments, CMS, Fee-for-Service, Healthcare	See All Updates »
James A. Riedy	Supreme Court Agrees to Hear Divided Circuit Case Regarding Creditability of Foreign Taxes In PPL Corporation v. Commissioner, the Supreme Court will likely set forth the test of how U.S. taxpayers should determine whether a foreign tax is creditable for U.S. income tax purposes. This decision may have far-reaching…more	See All Updates »
Andrew R. Roberson	CCRC Fees – A Primer on the Tax Treatment of Entrance and Monthly Fees I. Introduction - Continuing care retirement communities (CCRCs) are professionally managed retirement communities, many of which also function as long-term skilled nursing care facilities. CCRCs offer residents lifestyle…more Continuing Care Retirement Communities, Nursing Homes, Retirement	See All Updates »
Jonathan Rochwarger	Public Company Priorities for the New Year Looking ahead to 2013, directors, executives and general counsel of public companies can take some solace from the fact that 2012 was not a year in which a large number of significant new disclosure rules or governance…more Conflict Mineral Rules, Cybersecurity, Dodd-Frank, FCPA, Proxy Voting Guidelines	See All Updates »
Arthur R. Rosen	National Conference of State Legislatures to Tackle Key State Tax Policy Questions The National Conference of State Legislatures’ (NCSL) Executive Committee Task Force on State and Local Taxation has expanded its scope to include all significant tax policy issues facing the states. As part of its expanded…more National Conference of State Legislatures, State Taxes	See All Updates »
Gary B. Rosenbaum	Unitranche in a Time Crunch In a business climate where merger and acquisition activity has been uneven, and political and economic uncertainty continues to grip the United States and Europe, any additional deal certainty and cost efficiency can give…more Trademarks, Unitranche Loans	See All Updates »
James Ross	UK Supreme Court Confirms Privilege Applies Only to Advice Provided by Members of The Legal Profession The long-awaited decision in the Prudential case was handed down by the UK Supreme Court on the morning of Wednesday 23 January…more Attorney-Client Privilege, Legal Advice Privilege, Prudential	See All Updates »
Jeffrey Rothschild	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
Atabak Royaee	IP Update, Vol. 15, No. 12, December 2012 In This Issue: Patents - ..Federal Circuit Rules It’s Own Standards Apply When Considering Preliminary Injunctions ..Preliminary Testing of Medical Devices in Animals Enables Their Use in…more America Invents Act, Claim Construction, Competition, Copyright, Infringement	See All Updates »
Michael Ryan	Draft Guidance Outlines Recommendations for Formal Meetings Between FDA and Biosimilar Sponsors and Applicants The U.S. Food and Drug Administration (FDA) recently released the fourth in a series of draft guidance documents on the approval pathway for biologicals that are biosimilar to or interchangeable with a reference biological…more Biosimilars, FDA, Fees, Meet and Confer, Sponsors	See All Updates »
Patrick Ryan	Second Circuit Narrows ERISA Exhaustion Requirement When Plan Document Is Ambiguous on Need to Follow Claims Procedures The U.S. Court of Appeals for the Second Circuit’s holding in Kirkendall v. Halliburton, Inc. reaffirms that a benefit plan’s claims procedures must be drafted clearly and in language to be understood by a reasonable…more Ambiguous, Claims Procedures, ERISA, Exhaustion Doctrine, Retirement Plan	See All Updates »
Mary Samsa	IRS Issues Procedures for Securing Favorable Opinions on Pre-Approved 403(b) Programs The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans. The program opens June 28, 2013, and the IRS will begin accepting applications for…more 403(b) Plans, Advisory Opinions, IRS, Non-Profits, Pre-approval	See All Updates »
Arthur Sapper	Supreme Court Knocks Out Last Prop of OSHA Rule on Statute of Limitations On February 27, 2013, the Supreme Court of the United States in Gabelli v. SEC unanimously disapproved of the so-called discovery rule for postponing the running of a statute of limitations when a federal government agency seeks…more Civil Monetary Penalty, Discovery Rule, Fraud, Gabelli v SEC, OSHA	See All Updates »
Michael Sardina	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Elizabeth Savard	Second Circuit Narrows ERISA Exhaustion Requirement When Plan Document Is Ambiguous on Need to Follow Claims Procedures The U.S. Court of Appeals for the Second Circuit’s holding in Kirkendall v. Halliburton, Inc. reaffirms that a benefit plan’s claims procedures must be drafted clearly and in language to be understood by a reasonable…more Ambiguous, Claims Procedures, ERISA, Exhaustion Doctrine, Retirement Plan	See All Updates »
Frank Schoneveld	China’s Merger Control Rules Changing: MOFCOM Publishes New Draft Regulations on Remedies and Simple Cases China’s Ministry of Commerce recently issued two new draft regulations. The first provides a wider range of potential remedies to obtain the clearance of a concentration (e.g., a merger, acquisition, joint venture, etc.); the…more China, Joint Venture, Mergers, MOFCOM, Proposed Regulation	See All Updates »
Tom Scott	UK Supreme Court Confirms Privilege Applies Only to Advice Provided by Members of The Legal Profession The long-awaited decision in the Prudential case was handed down by the UK Supreme Court on the morning of Wednesday 23 January…more Attorney-Client Privilege, Legal Advice Privilege, Prudential	See All Updates »
Hiroshi Sheraton	European Commission Proposes for Reform of European Trade Mark System The European Commission has proposed a number of initiatives aimed at improving trade mark registration systems all over the European Union to make them cheaper, quicker, more reliable and more predictable. For example, as well…more EU, European Commission, Fees, OHIM, Proposed Legislation	See All Updates »
Karen Simonsen	DOL Releases Informal Guidance Addressing Fiduciary Responsibilities With Respect to Target Date Funds Recent U.S. Department of Labor (DOL) guidance underscores the need for plan fiduciaries to rigorously examine and monitor target date fund (TDFs), and potentially explore the use of custom or non-proprietary TDFs…more DOL, Due Diligence, Fiduciary Duty, SEC, TDFs	See All Updates »
Sarika Singh	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Ryan S. Smethurst	Insurance Claims for Superstorm Sandy Property Damage and Business Interruption It is estimated that Superstorm Sandy could cause up to $50 billion in losses, and up to $20 billion in insured losses. Businesses should review their commercial property insurance policies and submit claims for Sandy-related…more	See All Updates »
Diann Smith	National Conference of State Legislatures to Tackle Key State Tax Policy Questions The National Conference of State Legislatures’ (NCSL) Executive Committee Task Force on State and Local Taxation has expanded its scope to include all significant tax policy issues facing the states. As part of its expanded…more National Conference of State Legislatures, State Taxes	See All Updates »
Todd Solomon	Supreme Court Oral Arguments on DOMA, Proposition 8: Potential Employee Benefit Plan Implications On March 26 and 27, 2013, the Supreme Court of the United States heard oral arguments in cases challenging the constitutionality of the federal Defense of Marriage Act (DOMA) and California’s Proposition 8. A Supreme Court…more DOMA, Employee Benefits, Proposition 8, Same-Sex Marriage, SCOTUS	See All Updates »
Kevin Spencer	Supreme Court Agrees to Hear Divided Circuit Case Regarding Creditability of Foreign Taxes In PPL Corporation v. Commissioner, the Supreme Court will likely set forth the test of how U.S. taxpayers should determine whether a foreign tax is creditable for U.S. income tax purposes. This decision may have far-reaching…more	See All Updates »
Joseph Speyer	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Michael S. Stanek	U.S. Government Issues Guidance on Foreign Corrupt Practices Act The resource guide issued by the U.S. Department of Justice (DOJ) and the U.S. Securities and Exchange Commission (SEC) on November 14, 2012, addresses important topics for those doing business across the globe. This new…more	See All Updates »
Erica Stocker	Washington Watch: House GOP Leadership and the ‘Fiscal Cliff’ An analysis of the year-end fiscal negotiations and their consequences. As the United States rapidly approached the “fiscal cliff,” negotiations between President Barack Obama and House Speaker John Boehner (R-OH) faltered,…more Alternative Minimum Tax, American Taxpayer Relief Act, Capital Gains, Dividends, Estate Tax	See All Updates »
J. Andrew Stone	German Federal Tax Court: Distributions from U.S. Trusts Are Subject to German Gift Tax The German Federal Tax Court clarified that distributions from foreign trusts to beneficiaries resident in Germany are subject to German gift taxation, but did not address the possible imposition of both gift and income tax on…more Beneficiaries, EU, Foreign Tax, Gift Tax, Income Taxes	See All Updates »
Sara Sunderland	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Heather Egan Sussman	FTC Updates Guidelines for Making Proper Disclosures in Digital Advertising The U.S. Federal Trade Commission (FTC) released updated guidance on how to make online advertising and marketing disclosures “clear and conspicuous” to avoid consumer deception. The guidelines affect the structure and format…more	See All Updates »
Sharon Tan	UK Employment Alert No 206: How to Terminate Employment and Exercise a Payment in Lieu of Notice Clause The UK Supreme Court has provided guidance about two issues of importance for employers wishing to dismiss a UK employee: 1. What happens when an employer dismisses an employee in a manner that breaches the terms of the…more Breach of Contract, Employment Contract, EU, Hiring & Firing, PILON Clauses	See All Updates »
Jennifer R. Taylor	U.S. Government Issues Guidance on Foreign Corrupt Practices Act The resource guide issued by the U.S. Department of Justice (DOJ) and the U.S. Securities and Exchange Commission (SEC) on November 14, 2012, addresses important topics for those doing business across the globe. This new…more	See All Updates »
Brian Tiemann	Supreme Court Oral Arguments on DOMA, Proposition 8: Potential Employee Benefit Plan Implications On March 26 and 27, 2013, the Supreme Court of the United States heard oral arguments in cases challenging the constitutionality of the federal Defense of Marriage Act (DOMA) and California’s Proposition 8. A Supreme Court…more DOMA, Employee Benefits, Proposition 8, Same-Sex Marriage, SCOTUS	See All Updates »
Philip Tingle	IRS Issues Notice to Determine When Construction Begins for Purposes of Production Tax Credit, Investment Tax Credit The Internal Revenue Service (IRS) has issued important guidance to determine when construction begins with respect to a qualified facility for purposes of the production tax credit and the investment tax credit for certain…more Investment Tax Credits, IRS, Production Tax Credit, Safe Harbors, Tax Credits	See All Updates »
Jake Townsend	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
Michael Ungar	Supreme Court Rules SEC Has Five Years to Seek Penalties In an important decision, the Supreme Court held that the SEC has five years from when a fraud occurred to file an action to seek civil penalties. Although the ruling was limited to civil penalties, the decision might prompt…more Civil Monetary Penalty, Discovery Rule, Fraud, Gabelli v SEC, SCOTUS	See All Updates »
Joseph Urwitz	IRS Issues Procedures for Securing Favorable Opinions on Pre-Approved 403(b) Programs The Internal Revenue Service (IRS) recently released a revenue procedure establishing a new program for the pre-approval of 403(b) plans. The program opens June 28, 2013, and the IRS will begin accepting applications for…more 403(b) Plans, Advisory Opinions, IRS, Non-Profits, Pre-approval	See All Updates »
Wilko van Weert	A New Front in The Patent Wars: CJEU Asked for Guidance on Limits to Injunctive Relief The patent wars between large technology companies continue unabated. The Court of Justice of the European Union (CJEU) is set to provide guidance on the antitrust rules when holders of standard essential patents seek…more CJEU, EU, Injunctions, Remedies, Standards-Essential Patents	See All Updates »
Anja von Alemann	European Commission Publishes 2013 Action Plan on Key Changes to European Company Law and Corporate Governance The European Commission has published an Action Plan (the Plan) on European company law and corporate governance for 2013. The Plan sets out 16 different priority actions to be taken by the Commission, including proposed…more Corporate Governance, Cross-Border, Cross-Border Transactions, EU, European Commission	See All Updates »
Jeffrey Wagner	Inside M&A - Spring 2013 Top Five Traps for the Unwary in Spin-Offs - A wave of corporate breakups has swept through the United States over the last few years as investors have taken notice of the fact that smaller companies focused on a single…more Disclosure Requirements, Employee Benefits, Incentives, Private Letter Rulings, Restructuring	See All Updates »
Monica Wallace	CMS Delays Edits to Deny Claims When Ordering/Referring Provider Not Enrolled in Medicare and Issues Proposed Rule on Enrollment Restrictions The Centers for Medicare & Medicaid Services temporarily delayed the implementation of edits relating to ordering/referring practitioners that were scheduled to go into effect May 1, 2013, and issued a proposed rule with…more Billing, CMS, Medicare	See All Updates »
Tara Walsh	New Regulations Pave The Way for Increased Employee Owned Companies The UK Department for Business, Innovation and Skills (BIS) published on 4 July 2012 the final report from the Nuttall Review of Employee Ownership (the Nuttall Review). It identifies a number of barriers to the creation and…more Employee-Ownership, EU, Financing, Share Buybacks, Stocks	See All Updates »
Pamela D. Walther	Japan’s Entry Into Trans-Pacific Partnership FTA Raises Opportunities and Risks for US Companies On March 15, 2013, Japan announced it will seek to join the Trans-Pacific Partnership (TPP) negotiations, an 11-country free trade agreement (FTA) negotiation involving Australia, Brunei, Canada, Chile, Malaysia, Mexico, New…more Competition, Exports, Imports, Tariffs, Trans-Pacific Partnership	See All Updates »
Thomas Ward	For Private Equity Investors, Section 1202 May Be Worth Another Look Included in the American Taxpayer Relief Act of 2012 (ATRA) are provisions that extended some of the more significant benefits of Internal Revenue Code Section 1202, the Code provision that permits eligible noncorporate…more Alternative Minimum Tax, American Taxpayer Relief Act, Equity Investors, Non-Taxable Income, Qualified Small Business Stock	See All Updates »
Margaret H. Warner	Insurance Claims for Superstorm Sandy Property Damage and Business Interruption It is estimated that Superstorm Sandy could cause up to $50 billion in losses, and up to $20 billion in insured losses. Businesses should review their commercial property insurance policies and submit claims for Sandy-related…more	See All Updates »
Rita Weeks	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
Kristian Werling	EC Introduces Major Changes to Medical Device Regulation The European Commission has issued two proposals that, if approved, will fundamentally amend EU law on medical devices and in vitro diagnostics. The proposed legislation will significantly broaden the scope of medical device…more EU, European Commission, Medical Devices, Poly Implant Prothese	See All Updates »
Philipp Werner	A New Front in The Patent Wars: CJEU Asked for Guidance on Limits to Injunctive Relief The patent wars between large technology companies continue unabated. The Court of Justice of the European Union (CJEU) is set to provide guidance on the antitrust rules when holders of standard essential patents seek…more CJEU, EU, Injunctions, Remedies, Standards-Essential Patents	See All Updates »
Jamie Weyeneth	ACA Guidance on 90-Day Waiting Periods and Certificates of Creditable Coverage Recently issued Affordable Care Act guidance clarifies the prohibition on waiting periods in excess of 90 days and eliminates the requirement to issue HIPAA group health plan certificates of creditable coverage after December…more Affordable Care Act, Healthcare, HIPAA, Multiemployer Plan, Pay or Play	See All Updates »
Rose S. Whelan	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Ruth Wimer	IRS Provides Additional Favorable Guidance on Recently Modified Voluntary Classification Settlement Program On February 27, 2013, the Internal Revenue Service (IRS) issued News Release IR-2013-23 to provide additional favorable guidance regarding modifications to the Voluntary Classification Settlement Program (VCSP) issued in…more Independent Contractors, IRS, Misclassification, Payroll Taxes, VCSP	See All Updates »
Joseph Winterscheid	Notification Threshold Under the Hart-Scott-Rodino Act Increased to $70.9 million The Federal Trade Commission recently announced higher reporting thresholds for pre-merger notifications filed on or after February 11, 2013. The U.S. Federal Trade Commission (FTC) recently announced revised thresholds for the…more FTC, Hart-Scott-Rodino Act, Interlocking Directorate, Notice Requirements, The Clayton Act	See All Updates »
Stephen Wu	Supreme Court Limits Availability of State Action Immunity from Federal Antitrust Liability The Supreme Court decision in FTC v. Phoebe Putney Health System, Inc., makes clear that state action immunity from federal antitrust laws is disfavored, and local governmental, quasi-public and private entities can only qualify…more Acquisitions, FTC, FTC v. Phoebe Putney Health System, Government Entities, Governmental Immunity	See All Updates »
Bruce Yen	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Gregory Yoder	IP Update, Vol. 16, No. 1, January 2013 IN THIS ISSUE: Patents - Federal Circuit Clarifies ITC Domestic Industry Requirement for Non-Practicing Entities; Permanent Injunctions on the Rise?; Sanctioned Parties in Exceptional Cases Continue to Get Fresh Second…more Infringement, ITC, Licenses, Non-Practicing Entities, Patents	See All Updates »
Rita Yoon	IP Update, Vol. 16, No. 3, March 2013 In This Issue: Supreme Court - Supreme Court Finds That “First Sale” Doctrine Applies to Works Patents - Joint Actors as It Relates to Method Claim Infringement; Federal Circuit Ruling Clears Way for…more America Invents Act, Covered Business Method Patents, Doctrine of Equivalents, First Sale Doctrine, Generic Drugs	See All Updates »
Han (Jason) Yu	IP Update, Vol. 16, No. 4, April 2013 Obviousness-Type Double Patenting May Exist When There Is Neither Common Ownership nor Common Inventorship - Addressing an obviousness-type double patenting rejection, the U.S. Court of Appeals for the Federal Circuit…more Affidavits, Claim Construction, Copyright, Copyright Infringement, Discovery	See All Updates »
Edward Zacharias	OCR Issues Final Modifications to the HIPAA Privacy, Security, Breach Notification and Enforcement Rules to Implement the HITECH Act On January 25, 2013, the Office for Civil Rights (OCR) of the U.S. Department of Health and Human Services (HHS) published a final rule (Final Rule) containing modifications to the privacy standards (Privacy Rule), security…more Business Associates, Covered Entities, Data Breach, Data Protection, Enforcement	See All Updates »
Winston Zhao	Distribution in China – Legal Issues McDermott Will & Emery is pleased to offer “Distribution in China – Legal Issues*,” a one-stop resource covering distribution in China, including: The business models and legal structures most commonly used for…more Bribery, Business Taxes, China, Commercial Agents, Compliance	See All Updates »
Eric Zimmerman	Significant Proposed Changes for Federal Health Care Programs in President’s Fiscal Year 2014 Budget Plan On April 10, 2013, President Obama released his budget proposal for fiscal year (FY) 2014 (the Budget). The President reiterated his long-standing goal of reducing the deficit by $4.3 trillion over 10 years and his willingness…more Bad Debt, Barack Obama, Biologics, CMS, Deficit Reduction	See All Updates »
Daniel Zucker	For Private Equity Investors, Section 1202 May Be Worth Another Look Included in the American Taxpayer Relief Act of 2012 (ATRA) are provisions that extended some of the more significant benefits of Internal Revenue Code Section 1202, the Code provision that permits eligible noncorporate…more Alternative Minimum Tax, American Taxpayer Relief Act, Equity Investors, Non-Taxable Income, Qualified Small Business Stock	See All Updates »

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