Sutherland Asbill & Brennan LLP

999 Peachtree Street NE Suite 2300
Atlanta, GA 30309, United States

  • 404.853.8000
  • 404.853.8806

REMINDER: HPID Deadline is November 5th

The U.S. Department of Health and Human Services (HHS) is requiring all self-insured health plans to obtain a Health Plan Identifier number (HPID) as part of its compliance efforts under the Health Insurance Portability and…more
| Labor & Employment Law, Privacy, Health, Insurance

IRS and DOL Issue Favorable Guidance on Lifetime Income Provided Through Target Date Funds in Retirement Plans

On October 23 and 24, the Internal Revenue Service (IRS) and the Department of Labor (DOL) issued coordinated guidance on lifetime income provided through target date funds held by retirement plans. According to an accompanying…more
| Labor & Employment Law, Finance & Banking, Taxation

Delaware Supreme Court Finds UCC Termination Filings Valid Despite Lack of Lender’s Intent

On October 17, the Delaware Supreme Court held that JP Morgan (JPM) terminated its security interest in all of the collateral provided by General Motors (GM) in support of a $1.5 billion loan, despite neither party intending…more
| Bankruptcy, Civil Procedure, Commercial Law & Contracts, Finance & Banking

TCPA Best Practices: Consent, Compliance, Communication

SUTHERLAND’S THREE C'S: CONSENT, COMPLIANCE, COMMUNICATION - What is the TCPA? The Telephone Consumer Protection Act of 1991 (TCPA) protects consumers from unwanted telemarketing calls, prerecorded or autodialed…more
| Commercial Law & Contracts, Communications & Media Law, Consumer Protection

You Can’t Judge a Book By Its Cover: When Are Domestic Negotiations a “Sale” or “Offer to Sell”?

In Halo Electronics, Inc. v. Pulse Electronics, Inc., 2013-1472, - 1656 (October 22, 2014), the Federal Circuit concluded that there was no direct infringement when substantial activities of a sales transaction – including the…more
| Civil Procedure, Commercial Law & Contracts, Intellectual Property, International Law & Trade

What Does It Take to Make the SEC Happy? SEC Criticism of Broker-Dealers’ Due Diligence for Sales of Unregistered Securities Leaves More Questions Than Answers

To ensure that broker-dealers (BDs) do not inadvertently facilitate an unlawful distribution of securities, the Securities and Exchange Commission has long required BDs to conduct a “reasonable inquiry” into the circumstances…more
| Civil Procedure, Civil Remedies, Commercial Law & Contracts, Finance & Banking, Securities Law

Proposed Approach for Applying the “Look-Back” Method When the Section 4980H Measurement Period Changes

The Internal Revenue Service (IRS) recently issued Notice 2014-49 which describes a proposed approach for determining an employee’s full-time or part-time status for purposes of the employer shared responsibility rules under…more
| Labor & Employment Law, Health, Taxation

New Jersey Refund Opportunities Associated with the Deductibility of Other States’ Taxes

On October 2, in PPL Electric Utilities Corporation v. Director, Division of Taxation, No. 000005-2011, the New Jersey Tax Court determined that federal deductions for the taxpayer’s payments of Pennsylvania gross receipts tax…more
| Civil Remedies, Commercial Law & Contracts, Taxation

ESMA Issues Final Draft Standards for the Central Clearing of Certain Interest Rate Swaps under EMIR

On October 1, the European Securities and Markets Authority (ESMA) issued final draft regulatory technical standards (RTS) with respect to the central clearing of four classes of interest rate swaps (IRS). The RTS follows ESMA’s…more
| Commercial Law & Contracts, Finance & Banking, International Law & Trade, Securities Law

FINRA Provides New Carve-Out Provisions to Include in Settlement and Confidentiality Agreements

Financial Industry Regulatory Authority (FINRA) Member Firms have new language to include in their settlement and confidentiality agreements. On October 9, FINRA released Regulatory Notice (RN) 14-40, warning that firms are…more
| Alternative Dispute Resolution (ADR), Commercial Law & Contracts, Labor & Employment Law, Finance & Banking, Consumer Protection

Massachusetts Treasurer Demands National Mutual Fund Records in Multistate Unclaimed Property Audit

Late this summer, the Massachusetts Treasurer demanded mutual fund records on a nationwide basis as part of a multistate unclaimed property audit. Thirty-five (35) states are involved in the audit, but the Treasurer has sought…more
| Finance & Banking, Insurance

Georgia PSC Issues Initial Decision in “Reconstruction in Substantial Kind” Case

On September 17, 2014, a hearing officer for the Georgia Public Service Commission (PSC) issued an initial decision in a “reconstruction in substantial kind” case under Georgia’s Territorial Act, O.C.G.A. § 46-3-1 et…more
| Commercial Law & Contracts, Energy & Utilities, Zoning, Planning & Land Use

Legal Alert: Eleventh Circuit Reverses Outlier Decision on TCPA Prior Express Consent Standard

The U.S. Court of Appeals for the Eleventh Circuit has clarified the standard for “prior express consent” under the Telephone Consumer Protection Act (TCPA) in a September 29, 2014 decision reversing an outlier ruling by a lower…more
| Civil Procedure, Commercial Law & Contracts, Communications & Media Law, Consumer Protection

Legal Alert: MTC Meets With Economic Firms to Continue Its Transfer Pricing Effort

On October 6, the Multistate Tax Commission Arm’s-Length Adjustment Service Advisory Group (the “Group”) met in Atlanta, Georgia, to continue its foray into transfer pricing audits. The Group first met in June and has met…more
| Commercial Law & Contracts, Finance & Banking, Taxation

Sutherland Files Amicus Brief for the Maryland Chamber in Wynne

The Maryland Chamber of Commerce (the Maryland Chamber) has entered the battle against Maryland’s unconstitutional personal income tax regime. Filing as amicus curiae before the U.S. Supreme Court in Maryland State Comptroller…more
| Civil Procedure, Constitutional Law, Taxation
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Areas of Practice
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Number of Attorneys

400+ Attorneys

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