Executive Summary: Congress has temporarily reinstated certain income tax advantages for donations of conservation easements. These advantageous provisions are scheduled to expire at the end of 2013…more
In a newly released Order, the FCC upheld a Universal Service Administrative Company finding that a school district had violated the Commission’s competitive bidding rules by failing to weigh price as the primary factor in its…more
The Wireline Competition Bureau is seeking comment on a petition filed by the United States Telecom Association (USTelecom) for reconsideration and clarification of the FCC’s recent Rural Health Care Support Mechanism Order…more
The Wireline Competition Bureau has set the comment and reply comment deadlines for the Bundled Components Public Notice discussed below…more
The United States Court of Federal Claims recently issued an opinion confirming that § 409A of the Internal Revenue Code of 1986 applies in the context of discount stock options. The case, Sutardja v. United States, is one of…more
Executive Summary: Reimbursement claim brought under ERISA sec. 502(a)(3) was akin to “equitable lien by agreement,” and therefore could not be defeated by equitable defenses that contradicted plan terms…more
Executive Summary: The Wireline Competition Bureau (“Bureau”) is seeking comment on proposed clarifications to the treatment of ineligible devices when bundled with E-rate eligible components…more
Executive Summary: ERISA “top hat” plan’s anti-alienation provision does not trump state garnishment laws.
A familiar feature of ERISA is its protection of a participant’s retirement savings from creditors; ERISA requires…more
Recovery Audit Contractors (“RACs”) and other Centers for Medicare and Medicaid Services (CMS) contractors are charged with identifying overpayments made by Medicare to healthcare providers. However, with the increase in RAC and…more
Last week, the Securities and Exchange Commission issued a report clarifying that companies can use social media channels, such as Facebook and Twitter, to disseminate material nonpublic company information under Regulation Fair…more
Do you manufacture copyright-protected goods in the U.S. for distribution in the American market and abroad for distribution at lower cost elsewhere? The Supreme Court handed down a decision March 19 with the potential to make…more
Executive Summary: Employers are required to start using the revised Form I-9 by May 7th, and staff members responsible for employee eligibility verification should be trained in changes to the form…more
ICANN, the international agency responsible for oversight of the domain name system, is scheduled to make an unknown number of new generic Top-Level Domain Names (“New gTLDs”) available in mid-2013. The process to roll out the…more
The scenario is not difficult to imagine: An employee designates her spouse as the primary beneficiary under her employer’s life insurance and retirement benefit plans. Years later, the couple divorces, and in the marital…more
Executive Summary: The Fourth Circuit expands the scope of admissible evidence in an ERISA employee benefits case.
The very first principle applied in a lawsuit for benefits from an ERISA-governed employee benefit plan is…more
This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.