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Christopher Angell

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other…more

DOMA, Estate Planning, Gift-Tax Exemption, Income Taxes, Lifetime Limits

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Michael Arlein

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other…more

DOMA, Estate Planning, Gift-Tax Exemption, Income Taxes, Lifetime Limits

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Daniel Ashe

SEC Proposes Crowdfunding Rules Under the JOBS Act

The U.S. Securities and Exchange Commission (SEC) recently unanimously voted to issue proposed rules under Title III of the JOBS Act related to crowdfunding. Crowdfunding is a general term for internet-based fundraising…more

Crowdfunding, Indiegogo, JOBS Act, Kickstarter, SEC

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Andrew Beame

Delaware Chancery Court Holds that a Reverse Triangular Merger Is Not an Assignment by Operation of Law

On February 22, 2013, the Delaware Chancery Court in Meso Scale v. Roche restored a degree of certainty to M&A planning by holding that the acquisition of a company through a reverse triangular merger (RTM) did not constitute an…more

Assignments, Reverse Triangular Mergers, Terms and Conditions

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Megan Bell

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Burke Blackman

Delaware Chancery Court Holds that a Reverse Triangular Merger Is Not an Assignment by Operation of Law

On February 22, 2013, the Delaware Chancery Court in Meso Scale v. Roche restored a degree of certainty to M&A planning by holding that the acquisition of a company through a reverse triangular merger (RTM) did not constitute an…more

Assignments, Reverse Triangular Mergers, Terms and Conditions

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Michael F. Buchanan

A Modicum of Clarity: DOJ and SEC Shed Some Light on the Foreign Corrupt Practices Act

On November 14, 2012, the Department of Justice and the Securities and Exchange Commission issued A Resource Guide to the U.S. Foreign Corrupt Practices Act. Although this resource breaks no new ground, it offers useful guidance…more

Compliance, DOJ, FCPA, FCPA Resource Guide, SEC

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Henry Bupel

American Taxpayer Relief Act of 2012: Tax Implications for U.S. Taxpayers Living Abroad

Although the American Taxpayer Relief Act of 2012 (“Fiscal Cliff Legislation”) passed last week does not contain any sweeping changes targeted at U.S. taxpayers living abroad, a number of provisions are relevant to such U.S…more

Alternative Minimum Tax, American Taxpayer Relief Act, Capital Gains, Dividends, Estimated Taxes

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Laura Butzel

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Jessica Carter

New Carryover Option for Health Flexible Spending Arrangements

Recent guidance from the IRS modifies the long-standing “use or lose it” rule under a health flexible spending arrangement (“Health FSA”) to permit such arrangements to offer participants the opportunity to carryover up to $500…more

Carryover Basis, Flexible Spending Accounts, Healthcare, IRS, Use or Lose Rule

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Nishka Chandrasoma

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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YiLing Chen-Josephson

Settling Its First Genetic Information Nondiscrimination Act (GINA) Lawsuit, EEOC Acts on Priority

The Equal Employment Opportunity Commission (EEOC) announced last week that it had settled its first lawsuit alleging violations of the Genetic Information Nondiscrimination Act (GINA). GINA, which was passed by Congress in…more

EEOC, FMLA, GINA

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Lisa E. Cleary

New York City’s Earned Sick Time Act to Go into Effect on April 1, 2014

New York City’s Earned Sick Time Act (“the Act”) will go into effect for certain employers on April 1, 2014. The Act — which was passed on June 26, 2013, when the New York City Council overrode Mayor Bloomberg’s veto—requires…more

CBAs, Local Ordinance, Municipalities, Paid Leave, Sick Leave

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Craig W. Dent

Sunbeam Products, Inc. V. Chicago American Manufacturing, LLC

The U.S. Court of Appeals for the Seventh Circuit in Chicago has issued a decision with significant implications for licensees of trademarks whose licensors become debtors in bankruptcy. In Sunbeam Products, Inc. v. Chicago…more

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David W. Dykhouse

Sunbeam Products, Inc. V. Chicago American Manufacturing, LLC

The U.S. Court of Appeals for the Seventh Circuit in Chicago has issued a decision with significant implications for licensees of trademarks whose licensors become debtors in bankruptcy. In Sunbeam Products, Inc. v. Chicago…more

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Hugh Freund

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other…more

DOMA, Estate Planning, Gift-Tax Exemption, Income Taxes, Lifetime Limits

See All Updates »

Dana Fritz

SEC Adopts JOBS Act Private Placement Provisions: Lifts Ban on General Solicitation and Advertising in Private Placements

On July 10, 2013, the Securities and Exchange Commission (“SEC”) approved by a vote of 4-1 final rules that eliminate the prohibition against general solicitation and advertising in certain private offerings of securities. In…more

Advertising, Bad Actors, Dodd-Frank, General Solicitation, JOBS Act

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William Gaske

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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David Glaser

New Carryover Option for Health Flexible Spending Arrangements

Recent guidance from the IRS modifies the long-standing “use or lose it” rule under a health flexible spending arrangement (“Health FSA”) to permit such arrangements to offer participants the opportunity to carryover up to $500…more

Carryover Basis, Flexible Spending Accounts, Healthcare, IRS, Use or Lose Rule

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Joshua A. Goldberg

A Modicum of Clarity: DOJ and SEC Shed Some Light on the Foreign Corrupt Practices Act

On November 14, 2012, the Department of Justice and the Securities and Exchange Commission issued A Resource Guide to the U.S. Foreign Corrupt Practices Act. Although this resource breaks no new ground, it offers useful guidance…more

Compliance, DOJ, FCPA, FCPA Resource Guide, SEC

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Antonia Grumbach

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Brian P. Guiney

Sunbeam Products, Inc. V. Chicago American Manufacturing, LLC

The U.S. Court of Appeals for the Seventh Circuit in Chicago has issued a decision with significant implications for licensees of trademarks whose licensors become debtors in bankruptcy. In Sunbeam Products, Inc. v. Chicago…more

See All Updates »

Carolyn Handler

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other…more

DOMA, Estate Planning, Gift-Tax Exemption, Income Taxes, Lifetime Limits

See All Updates »

Peter C. Harvey

A Modicum of Clarity: DOJ and SEC Shed Some Light on the Foreign Corrupt Practices Act

On November 14, 2012, the Department of Justice and the Securities and Exchange Commission issued A Resource Guide to the U.S. Foreign Corrupt Practices Act. Although this resource breaks no new ground, it offers useful guidance…more

Compliance, DOJ, FCPA, FCPA Resource Guide, SEC

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Dana Hiscock

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other…more

DOMA, Estate Planning, Gift-Tax Exemption, Income Taxes, Lifetime Limits

See All Updates »

Tomer Inbar

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Nivritha Ketty

Decision Alert: Supreme Court Holds Class Action Waiver in Arbitration Agreement is Enforceable

In a 5-3 ruling in American Express Co. v. Italian Colors Restaurant (“Amex”), 570 U.S. ___ (2013), the Supreme Court reversed the Second Circuit and held that an arbitration provision that barred class actions was…more

American Express, American Express v Italian Colors Restaurant, Antitrust Litigation, Class Action Arbitration Waivers, FLSA

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Matthew Kohley

American Taxpayer Relief Act of 2012: Tax Implications for U.S. Taxpayers Living Abroad

Although the American Taxpayer Relief Act of 2012 (“Fiscal Cliff Legislation”) passed last week does not contain any sweeping changes targeted at U.S. taxpayers living abroad, a number of provisions are relevant to such U.S…more

Alternative Minimum Tax, American Taxpayer Relief Act, Capital Gains, Dividends, Estimated Taxes

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Rochelle Korman

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Robin Krause

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Meridith Bogart Krell

New Carryover Option for Health Flexible Spending Arrangements

Recent guidance from the IRS modifies the long-standing “use or lose it” rule under a health flexible spending arrangement (“Health FSA”) to permit such arrangements to offer participants the opportunity to carryover up to $500…more

Carryover Basis, Flexible Spending Accounts, Healthcare, IRS, Use or Lose Rule

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Jean-Claude Lanza

SEC Proposes Crowdfunding Rules Under the JOBS Act

The U.S. Securities and Exchange Commission (SEC) recently unanimously voted to issue proposed rules under Title III of the JOBS Act related to crowdfunding. Crowdfunding is a general term for internet-based fundraising…more

Crowdfunding, Indiegogo, JOBS Act, Kickstarter, SEC

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Robert Lehrburger

9 Questions to Ask in Suing a Rival for False Advertising

Advertising is a key ingredient to most companies’ success. Potent advertising can give a rising company a lift and an established business staying power. When deployed by a competitor, advertising can threaten a rival's…more

Advertising, False Advertising

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Jenny Longman

American Taxpayer Relief Act of 2012: Tax Implications for U.S. Taxpayers Living Abroad

Although the American Taxpayer Relief Act of 2012 (“Fiscal Cliff Legislation”) passed last week does not contain any sweeping changes targeted at U.S. taxpayers living abroad, a number of provisions are relevant to such U.S…more

Alternative Minimum Tax, American Taxpayer Relief Act, Capital Gains, Dividends, Estimated Taxes

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Sarah H. Lorr

Mayor Bloomberg Signs Pregnancy Discrimination Ban Into Law

Earlier this month, Mayor Michael Bloomberg signed into law legislation prohibiting pregnancy discrimination by New York City employers. The legislation, passed unanimously last month by the New York City Council, bars employers…more

Discrimination, Pregnancy Discrimination, Public Employers

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Daniel A. Lowenthal

Stanwich Clarifies Wagoner Rule in Fraudulent Transfer Cases

In the Second U.S. Circuit, the so-called Wagoner rule deprives a trustee of standing to sue third parties, such as lawyers and investment bankers, if the bankrupt corporation participated with them in defrauding creditors. A…more

Brokers, Chapter 11, Commercial Bankruptcy, Fraudulent Transfers, Misappropriation

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Aileen Mcgill

Second Circuit Declares Off-Label Promotion Ban Unconstitutional: Implications for False Claims Act Defendants

On December 3, 2012, the United States Court of Appeals for the Second Circuit held that the First Amendment protects pharmaceutical companies who truthfully promote the lawful, off-label use of prescription drugs from criminal…more

Commercial Speech, False Claims Act, FDA, FDCA, Fraud

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Christine Miller

FTC Drops Bomb on Pom: Finds Ads Touting Health Benefits of Pomegranates Unsubstantiated and False

Last week, the Federal Trade Commission issued its much-anticipated ruling in the agency’s case against POM Wonderful. In a unanimous 5-0 decision, the Commission found that Pom’s advertisements touting the amazing health…more

False Advertising, FDA, Food Labeling, Food Marketing, FTC

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Carrie Mitnick

Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

Earlier this month we notified you that that under the American Taxpayer Relief Act of 2012—i.e., the “fiscal cliff legislation”—Congress extended the ability of employers to pay or reimburse an employee on a tax-free basis for…more

Adoption, American Taxpayer Relief Act, Defined Contribution Plans, Employee Benefits, Fiscal Cliff

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Bernard O'Hare

New Carryover Option for Health Flexible Spending Arrangements

Recent guidance from the IRS modifies the long-standing “use or lose it” rule under a health flexible spending arrangement (“Health FSA”) to permit such arrangements to offer participants the opportunity to carryover up to $500…more

Carryover Basis, Flexible Spending Accounts, Healthcare, IRS, Use or Lose Rule

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Robert Pennoyer

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Adam Pinto

New York City’s Earned Sick Time Act to Go into Effect on April 1, 2014

New York City’s Earned Sick Time Act (“the Act”) will go into effect for certain employers on April 1, 2014. The Act — which was passed on June 26, 2013, when the New York City Council overrode Mayor Bloomberg’s veto—requires…more

CBAs, Local Ordinance, Municipalities, Paid Leave, Sick Leave

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Herman Raspé

SEC Adopts JOBS Act Private Placement Provisions: Lifts Ban on General Solicitation and Advertising in Private Placements

On July 10, 2013, the Securities and Exchange Commission (“SEC”) approved by a vote of 4-1 final rules that eliminate the prohibition against general solicitation and advertising in certain private offerings of securities. In…more

Advertising, Bad Actors, Dodd-Frank, General Solicitation, JOBS Act

See All Updates »

Jonah Rizzo-Bleichman

SEC Proposes Crowdfunding Rules Under the JOBS Act

The U.S. Securities and Exchange Commission (SEC) recently unanimously voted to issue proposed rules under Title III of the JOBS Act related to crowdfunding. Crowdfunding is a general term for internet-based fundraising…more

Crowdfunding, Indiegogo, JOBS Act, Kickstarter, SEC

See All Updates »

Daniel S. Ruzumna

A Modicum of Clarity: DOJ and SEC Shed Some Light on the Foreign Corrupt Practices Act

On November 14, 2012, the Department of Justice and the Securities and Exchange Commission issued A Resource Guide to the U.S. Foreign Corrupt Practices Act. Although this resource breaks no new ground, it offers useful guidance…more

Compliance, DOJ, FCPA, FCPA Resource Guide, SEC

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Harry Sandick

A Modicum of Clarity: DOJ and SEC Shed Some Light on the Foreign Corrupt Practices Act

On November 14, 2012, the Department of Justice and the Securities and Exchange Commission issued A Resource Guide to the U.S. Foreign Corrupt Practices Act. Although this resource breaks no new ground, it offers useful guidance…more

Compliance, DOJ, FCPA, FCPA Resource Guide, SEC

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John Sare

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Peter Schaeffer

SEC Proposes Crowdfunding Rules Under the JOBS Act

The U.S. Securities and Exchange Commission (SEC) recently unanimously voted to issue proposed rules under Title III of the JOBS Act related to crowdfunding. Crowdfunding is a general term for internet-based fundraising…more

Crowdfunding, Indiegogo, JOBS Act, Kickstarter, SEC

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Catherine Grevers Schmidt

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

On June 26, 2013, the Supreme Court, in its decision in United States v. Windsor, overturned Section 3 of the Federal Defense of Marriage Act (“DOMA”). The Court ruled that the Federal government could not deny tax and other…more

DOMA, Estate Planning, Gift-Tax Exemption, Income Taxes, Lifetime Limits

See All Updates »

Saul Shapiro

FTC Drops Bomb on Pom: Finds Ads Touting Health Benefits of Pomegranates Unsubstantiated and False

Last week, the Federal Trade Commission issued its much-anticipated ruling in the agency’s case against POM Wonderful. In a unanimous 5-0 decision, the Commission found that Pom’s advertisements touting the amazing health…more

False Advertising, FDA, Food Labeling, Food Marketing, FTC

See All Updates »

Janine Shissler

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Lauren Simpson

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Jean Tom

Cuomo Signs Non-Profit Revitalization Act of 2013: New York Law Reforms Governance Rules for Nonprofits

Governor Andrew Cuomo signed the Non-Profit Revitalization Act of 2013 into law on December 18. The legislation had been pending in Albany since it was passed by the Legislature in late June. As explained in this…more

Andrew Cuomo, Charitable Organizations, Non-Profits

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Travis Tu

FTC Drops Bomb on Pom: Finds Ads Touting Health Benefits of Pomegranates Unsubstantiated and False

Last week, the Federal Trade Commission issued its much-anticipated ruling in the agency’s case against POM Wonderful. In a unanimous 5-0 decision, the Commission found that Pom’s advertisements touting the amazing health…more

False Advertising, FDA, Food Labeling, Food Marketing, FTC

See All Updates »

Frederick Warder

FTC Drops Bomb on Pom: Finds Ads Touting Health Benefits of Pomegranates Unsubstantiated and False

Last week, the Federal Trade Commission issued its much-anticipated ruling in the agency’s case against POM Wonderful. In a unanimous 5-0 decision, the Commission found that Pom’s advertisements touting the amazing health…more

False Advertising, FDA, Food Labeling, Food Marketing, FTC

See All Updates »

Catherine A. Williams

New York City’s Earned Sick Time Act to Go into Effect on April 1, 2014

New York City’s Earned Sick Time Act (“the Act”) will go into effect for certain employers on April 1, 2014. The Act — which was passed on June 26, 2013, when the New York City Council overrode Mayor Bloomberg’s veto—requires…more

CBAs, Local Ordinance, Municipalities, Paid Leave, Sick Leave

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Bruce Wolff

New Carryover Option for Health Flexible Spending Arrangements

Recent guidance from the IRS modifies the long-standing “use or lose it” rule under a health flexible spending arrangement (“Health FSA”) to permit such arrangements to offer participants the opportunity to carryover up to $500…more

Carryover Basis, Flexible Spending Accounts, Healthcare, IRS, Use or Lose Rule

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Sam Yospe

New York City’s Earned Sick Time Act to Go into Effect on April 1, 2014

New York City’s Earned Sick Time Act (“the Act”) will go into effect for certain employers on April 1, 2014. The Act — which was passed on June 26, 2013, when the New York City Council overrode Mayor Bloomberg’s veto—requires…more

CBAs, Local Ordinance, Municipalities, Paid Leave, Sick Leave

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Steven Zalesin

FTC Drops Bomb on Pom: Finds Ads Touting Health Benefits of Pomegranates Unsubstantiated and False

Last week, the Federal Trade Commission issued its much-anticipated ruling in the agency’s case against POM Wonderful. In a unanimous 5-0 decision, the Commission found that Pom’s advertisements touting the amazing health…more

False Advertising, FDA, Food Labeling, Food Marketing, FTC

See All Updates »

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