Patterson Belknap Webb & Tyler LLP

1133 Avenue of the Americas
New York, New York 10036, United States

  • 212-336-2995
  • 212-336-2222

What Donors Need to Know About Appreciated Property

Individuals considering gifts of appreciated property to charity should be aware that not all property donations are treated equally for income tax purposes. Depending on the class of property, prior use, the donor’s holding…more
| Finance & Banking, Taxation

The Impact of the Supreme Court’s Recent Halliburton Decision on Securities Litigation

On June 23, 2014, the Supreme Court issued its long-awaited decision in Halliburton Co. v. Erica P. John Fund, Inc. In Halliburton, the Court declined to overrule Basic v. Levinson, but rather imposed limitations on the…more
| Civil Procedure, Business Torts, Securities Law

FDA Promises Guidance on Lawful Off-Label Promotion

In June, the U.S. Food and Drug Administration (the "FDA") announced that by the end of the year, the agency would issue a draft guidance document addressing the contours of lawful and unlawful off-label promotion. The…more
| Administrative Law, Communications & Media Law, Consumer Protection, Health, Science, Computers, & Technology

Supreme Court Nixes Aereo TV, Holding That Internet Streaming of Broadcast TV to Subscribers Violates Copyright Law

On June 25, 2014, the United States Supreme Court decided ABC v. Aereo, one of the more important (and most closely watched) copyright cases of the digital era. The Court’s 6-3 decision that streaming-TV startup Aereo “publicly…more
| Art, Entertainment, & Sports Law, Civil Procedure, Communications & Media Law, Intellectual Property, Science, Computers, & Technology

Supreme Court Rejects “Presumption of Prudence” in ESOP Cases

On June 25, 2014, the Supreme Court issued a decision in Fifth Third Bancorp v. Dudenhoeffer regarding the availability of relief against fiduciaries of an employee stock ownership plan (“ESOP”) for alleged breaches of the…more
| Civil Procedure, Labor & Employment Law, Business Torts, Securities Law

New York Non-Profit Revitalization Act of 2013

In this Report: - Overview of Applicability - Summary of the Act’s Governance Requirements - Summary of the Act’s Financial Reporting Rules for Organizations Required to Register to Conduct Charitable…more
| Nonprofit Law

Appeals Court Confirms that Results of Internal Investigation are Privileged

On June 27, 2014, the United States Court of Appeals for the District of Columbia Circuit issued a decision in In re: Kellogg Brown & Root, Inc., an important ruling which confirms the application of the attorney-client…more
| Civil Procedure, Commercial Law & Contracts, Government Contracting

IRS Announces Changes to the Offshore Voluntary Disclosure Program

As you may have read, the Internal Revenue Service (“IRS”) recently announced changes to its offshore voluntary disclosure programs and announced new options for taxpayers to come into compliance with their U.S. tax…more
| Finance & Banking, International Law & Trade, Taxation

Antitrust Update: Second Circuit Adopts Rule Making it Easier to Find Liability for Foreign Anticompetitive Conduct

On June 4, 2014, the Second Circuit issued its decision in Lotes Co., Ltd. v. Hon Hai Precision Industry Co., an important ruling on the reach of the U.S. antitrust laws to foreign conduct. The Foreign Trade Antitrust…more
| Antitrust & Trade Regulation, Civil Procedure, Commercial Law & Contracts, International Law & Trade, Personal Injury

An Unforeseen Obstacle: Consultants Can Prevent Validity Challenges Through the Use of the Assignor Estoppel Doctrine

Imagine hiring a consultant who designs a process, only to find that the process infringes a patent invented by the same consultant owned by someone else. How much worse would it be if your use of that consultant prevented you…more
| Civil Procedure, Intellectual Property

FCPA Update: Eleventh Circuit Defines "Instrumentalities" of Foreign Governments

On May 16, 2014, the Eleventh Circuit issued its decision in United States v. Esquenazi, an important ruling that provides guidance as to what types of foreign entities may constitute “instrumentalities” of a foreign government…more
| Commercial Law & Contracts, Criminal Law, International Law & Trade

New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

On June 26, 2013, the U.S. Supreme Court, in the landmark case, United States v. Windsor, found the provisions of that portion of the “Defense of Marriage Act” (“DOMA”) which provided that only opposite-sex individuals could be…more
| Civil Rights, Family Law, Finance & Banking, Labor & Employment Law, Taxation

Significant Changes to New York Estate and Income Tax Enacted

We previously alerted you to proposed legislation affecting New York estate tax law, the tax treatment of gifts by New York residents, and New York income taxation of certain trusts. This month Governor Cuomo signed final…more
| Taxation, Wills, Trusts, & Estate Planning

5 Steps for Handling an Antitrust Subpoena or CID

The news is filled with stories about government investigations into possible violations of antitrust laws: alleged anticompetitive conduct by Google, price fixing by Apple and bid rigging by large financial institutions…more
| Antitrust & Trade Regulation, Civil Procedure, Commercial Law & Contracts, Criminal Law

Who Is a U.S. Person? Disparities Between U.S. Tax and Immigration Law

The question of who is a U.S. person has always been relevant for tax purposes because it determines who is subject to (a) U.S. income, gift and estate tax, (b) filing Foreign Bank Account Reports (FBARs), and (c) the ‘‘exit…more
| Conflict of Laws, Immigration Law, International Law & Trade, Taxation
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Areas of Practice
  • Alternative Dispute Resolution (ADR)
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Number of Attorneys

100+ Attorneys

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