Bifurcation

News & Analysis as of

IRS and Treasury Issue Final Regulations Under §385 Classifying Interests in a Corporation

On October 13, 2016, the IRS and Treasury Department issued much anticipated regulations (the “Final” or “Temporary” Regulations) under Internal Revenue Code section 385. These regulations, which consist of both temporary...more

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385 of the Internal Revenue Code. The final and temporary regulations recharacterize certain...more

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385. The final and temporary regulations recharacterize certain debt instruments as equity for...more

Final IRS Regulations Simplify Pension Plan Requirements for Partial Annuity Distributions

The Department of Treasury and Internal Revenue Service issued final regulations addressing the minimum present value requirements for pension benefits payable partly as an annuity and partly in an accelerated form, usually a...more

Five Biggest Surprises In The Arbitration Process (Blogiversary Listicle #4)

I am celebrating five years of blogging by publishing one “listicle” per day this week. Monday, the topic was the five biggest surprises in arbitration law; Tuesday it was the five states most hostile to arbitration;...more

DOJ Announces Will Appeal Loss in AseraCare, Triggering Issues on Battle of the Experts, Statistical Sampling, and Bifurcation

$200 million and pivotal legal precedent are at stake in the False Claims Act (“FCA”) case against AseraCare, Inc. (“AseraCare”), a for-profit hospice chain that was alleged to have fraudulently submitted claims that falsely...more

After a Jury Trial Determining that the Defendant Infringed Several Valid Patents, the District Court Certified the Partial...

Plaintiffs asserted that defendants infringed several patents. The district court bifurcated liability and damages for all four patent infringement claims. After a jury trial, the jury concluded that the patents were valid...more

Global Tax News: US Treasury's proposed §385 regulations under extreme scrutiny on Capitol Hill, in corporate tax departments: top...

As part of its ongoing effort to try to curb inversion transactions, the Treasury Department has issued proposed regulations under section 385. Section 385(a) authorizes the Treasury Department to issue regulations that may...more

Treasury Proposes Fundamental New Limitations on Related Party Lending Transactions – With Retroactive Effect!

The U.S. Treasury Department has very recently and unexpectedly released significant guidance that promises, if finalized, to fundamentally limit the circumstances under which related corporations (and, in some cases,...more

District Court Declines to "Reverse" Bifurcate Trial to Try Damages before Patent Infringement and Calls Motion "Baseless"

California Home Spas, Inc. ("CHS") filed a motion to bifurcate the trial between damages and infringement and asserted that the damage trial should proceed first. As noted below, the district court denied the request finding...more

AseraCare Defeats DOJ False Claims Act Suit: Plaintiffs Must Present Evidence of an Objective Falsehood to Prove Falsity Under the...

On March 31, 2016, in United States v. AseraCare, Inc, No. 2:12-cv-245-KOB, 2016 U.S. Dist. LEXIS 42986 (N.D. Ala. Mar. 31, 2016), the district court granted summary judgment for AseraCare and emphasized that contradicting...more

Samsung v. Nvidia: District Court Bifurcates Trial in Two Phases with the First Phase to Determine Infringement and Damages and...

The plaintiff, Samsung, filed a motion for an order regarding the presentation of evidence. Samsung's proposal included a "six-stage" process for presenting the evidence. In support of the proposal, Samsung argued that the...more

To Bifurcate, or Not to Bifurcate: That is the Divorce Question

Some divorcing couples may want their divorce resolved as quickly as possible. In California, the legal minimum time requirement that a dissolution can be entered is six months from the date of service of the Petition to the...more

Keeping it Together: Foundations, DAFs, and the Problem of Bifurcated Payments

The end of the year brings a flood of gifts and grants to public charities, as well as perennial questions about how the donor will benefit in return. As a general matter, individual donors may receive “benefits” in...more

ANDA Update - October 2015

Federal Circuit Interprets Statutory Requirements for Biosimilar Regulatory Pathway - Amgen Inc., v. Sandoz Inc., (Fed. Cir. July 21, 2015): In a case of first impression, the U.S. Court of Appeals for the Federal...more

Fahmy v. Jay Z - USDC, C.D. California, October 21, 2015

District court grants defendants’ motion for judgment as matter of law, finding that songwriter’s heir did not have standing to sue for copyright infringement because he had conveyed all his economic rights (copyright) to the...more

Jury Sides with DOJ in First Phase of FCA Statistical Sampling Trial

Last week, a jury in Alabama federal court sided with the Department of Justice (DOJ) and qui tam relators in the first part of a False Claims Act (FCA) case against AseraCare Inc., a provider of hospice and palliative care...more

Newest FDA Newsletter from AGG

Once a month, AGG’s terrific FDA team publishes a newsletter updating readers on the latest regulatory news affecting food/drug companies–including those from Ireland and Northern Ireland. The August newsletter is here and...more

Why Shady Grove Should Be No Impediment To Obtaining Bifurcation In Federal Court

As we have noted in prior posts, many states require courts to bifurcate punitive damages trials upon the defendant’s request. The question therefore arises whether a federal court sitting in diversity must or, at least...more

Key Ruling In False Claims Act Case Could Have Important Implications For Defendants

A recent decision out of a United States District Court in Alabama may signal that the playing field traditionally dominated by the government will no longer be so one-sided against providers defending against False Claim Act...more

Considering Consolidating Cases for Trial

We have managed to pretty much avoid asbestos litigation. Sure, we encounter decisions from asbestos cases that sometimes impact our own cases. They even sometimes appear in our posts, but rarely as a focus. We have been...more

EEOC’s Pattern-Or-Practice Claims Against JBS to Proceed to Trial, Federal Judge Orders

Federal Court Denies Meat Processor's Motion for Summary Judgment on Agency's Title VII Race, National Origin, and Religious Discrimination and Retaliation Case - DENVER - A federal judge has denied, in its entirety, the...more

U.S. Supreme Court Holds that Out of the Money Mortgages Cannot be Stripped Off in Chapter 7 Bankruptcy Cases

The U.S. Supreme Court held that a secured creditor in a chapter 7 bankruptcy case is protected from having its lien “stripped off” even if the collateral securing its claim is worth less than the claims asserted by a senior...more

Rules that reflect different traditions

Some practitioners outside Germany have concerns about bifurcation. In a response to the previous article, Adam Cooke considers how it will work in practice in the UPC - Once the Unitary Patent and UPC come into effect...more

Intellectual Ventures v. Symantec: Court Bifurcates and Stays Symantec's Patent Misuse Defense

Intellectual Ventures ("IV") filed a motion to bifurcate and stay discovery of Symantec's patent misuse defense. The district court agreed with Intellectual Ventures. "While the Court views IV's motion as essentially two...more

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