Morrison & Foerster LLP

Tax Talk -- Volume 7, No. 1 -- April 2014

In This Issue: - FATCA Update: IRS Releases New Regulations, New Forms, and New IGAs - No Rule Policy on MLPs - IRS Introduces New Grandfather Rule for Equity-Linked Instruments Under Section 871(m) - Rev. Proc…more

| Commercial Law & Contracts, Finance & Banking, International Law &...

ECCF

Recently, Craig Lewis, the Chief Economist and Director of the SEC’s Division of Economic and Risk Analysis, commented on the economic impact of various JOBS Act reforms, or the effects on “efficiency, competition, and capital…more

| Commercial Law & Contracts, Finance & Banking, Securities Law

Patent Troll Legislation Stuck in Fee-Shifting Debate

Patent reform legislation has garnered much national attention over the past year, as Congress has introduced numerous proposals to curb perceived litigation abuse by patent trolls. (See our previous alert here.) The House of…more

| Civil Procedure, Elections & Politics, Intellectual Property

State + Local Tax Insights -- Spring 2014

In This Issue: - Where’s Walden? Finding Protection under the Due Process Clause - Upcoming Speaking Engagements - CFCs and Subpart F Income in a California Water’s-Edge Election and What’s Wrong with the Apple…more

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

PUE, CUE and DCeP. Can Metrics Rescue Green IT?

Businesses’ technology estates consume ever-greater amounts of energy and, at the same time, the cost of that energy continues to escalate. Green IT initiatives seem to have little effect despite the fact that, on paper, the…more

| Commercial Law & Contracts, Energy & Utilities, Environmental Law,...

Socially Aware - Volume 5, Issue 2 - April 2014

In This Issue: - Employer Access to Employee Social Media: Applicant Screening, ‘Friend’ Requests and Workplace Investigations - Driving Under the Influence (of Google Glass) - U.S. Courts’ Evolving Approaches to…more

| Communications & Media Law, Electronic Discovery, Labor & Employment...

Privacy in Latin America and the Caribbean

With the enactment or implementation of several new data privacy laws in the past couple of years, the privacy landscape in Latin America and the Caribbean continues to change dramatically. Twelve countries in the region now…more

| Commercial Law & Contracts, Consumer Protection, Privacy, International...

Under a Clear Blue Sky?

Commissioner Aguilar noted in his remarks that “Regulation A-plus remains a work in progress, and no one can say what the ultimate outcome will be.” The Commissioner went on to note that a workable exemption would “attract…more

| Finance & Banking, Securities Law

SEC Issues New and Revised Guidance on Intrastate Crowdfunding

On April 10, 2014, the Division of Corporation Finance of the Securities and Exchange Commission (the “SEC”) issued one revised and two new compliance and disclosure interpretations (“C&DIs”) regarding crowdfunding and Rule 147…more

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

Charles Duross: FCPA reform, DOJ trials and the revolving door

What matters were you particularly proud to have been involved in during your time at the DoJ? I’m proud of all of it but I think there are probably a couple of specific matters that stand out in my mind. The first was…more

| Commercial Law & Contracts, Criminal Law, International Law & Trade

The Volcker Rule’s Trojan Horse for Smaller Banking Entities

The final rules recently enacted to implement the Volcker Rule (‘‘the Final Rules’’) impose on the largest banking entities a highly detailed and complex compliance regime. As to those so-called ‘‘less active banking entities,’’…more

| Finance & Banking, International Law & Trade

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