News & Analysis as of

FCC Liberalizes Rules for Foreign Investment in U.S. Broadcast Licensees

On September 30, 2016, the FCC adopted an order designed to liberalize and streamline the foreign ownership review process for broadcast licensees (the “Broadcast Liberalization Order”). Section 310(b) of the Communications...more

California Legislative Update: Which Bills Made the Final Cut?

Although the California Legislature sent Governor Jerry Brown bills on bed bugs, powdered alcohol, and making denim the official state fabric, the laws enacted in 2016 affecting the state’s private-sector employers were...more

US Citizenship Renunciation Procedures in Canada

The US constitution protects a US citizen from automatic loss of citizenship. Expatriation can only occur through the voluntary, intentional commission of an expatriating act that is stipulated by statute. A person who...more

September 2016 UK Immigration Update

New developments include a number of Immigration Act provisions, changes to the recording of right-to-work checks, and early invitations to sponsor licence extension applications. Although the United Kingdom has voted in...more

Thinking About Renouncing Your U.S. Citizenship?

If you are U.S. citizen residing in Canada who is considering renouncing U.S. citizenship, in all likelihood you will have to wait well into calendar year 2017 to be given the opportunity to do so. In 2015, a record...more

Supreme Court Rules that Citizenship of a Real Estate Investment Entity is Based on Citizenship of its Members, Which Includes...

On March 7, 2016, the U.S. Supreme Court (the “Supreme Court”) ruled that the citizenship of a Real Estate Investment Entity (“REIT”), for purposes of federal diversity jurisdiction, is based on the citizenship of its...more

SEC Sanctions Unregistered EB-5 Investments Broker

We previously warned that some individuals involved with arranging EB-5 investments may be required to register as broker-dealers (see "Immigrant Investor Program Raises SEC Broker Registration Issues" in the Summer 2014...more

Liechtenstein and Article II, Section 1 of the Constitution

I spent the Fourth of July holiday in the Fürstentum Liechtenstein, a very beautiful and surprisingly inaccessible part of Europe. Its capital city has no airport. The country is also largely vertical, as it is sandwiched...more

Bringing Families Together with a Same-Sex Visa

The United States Supreme Court has now granted same-sex unions the same rights that traditional marriages experience. This also means that green cards are now available for immigrant spouses of the same sex. The law now...more

U. S. Court of Appeals 2nd Circuit Decision: National Bank is a Citizen Only of the State in Which its Main Office is Located

The United States Court of Appeals for the Second Circuit issued a decision today in the case of OneWest Bank, N.A. v. Robert W. Melina, No. 15-3063 (2d Cir. June 29, 2016) holding that a national bank is a citizen only of...more

The Case for a Unified Approach to Corporate and LLC Citizenship

Imagine opening your email one morning to find a copy of a complaint and summons just received by your out-of-state corporate client. The caption shows a familiar North Carolina company as the lone plaintiff, and a cursory...more

Americold Realty Tr. v. ConAgra Foods, Inc.: Citizenship of Maryland REITs

In Americold Realty Tr. v. ConAgra Foods, Inc., 136 S. Ct. 1012 (2016), the Supreme Court held that, for purposes of federal diversity jurisdiction, the citizenship of a Maryland real estate investment trust (formed pursuant...more

Leaving Real Estate Investment Trusts in the Cold: How the Americold Case Could Preclude Establishing Diversity Jurisdiction in...

The Supreme Court’s most recent citizenship opinion, Americold Realty Trust v. Conagra Foods, Inc., could make removing or keeping a case in federal court based on diversity more difficult for a statutory trust with a...more

What’s to Come….

There has been a lot of excitement lately, as the new Liberal Government has begun to address the promises made during their campaign last year. Proposed amendments to immigration legislation and policy are currently focused...more

U.S. Supreme Court Reaffirms that Only “Humans and Corporations,” Not Unincorporated Entities Like a Trust, May Assert Their Own...

In a unanimous March 7, 2016 opinion authored by Justice Sotomayor, Americold Realty Trust v. Conagra Foods, Inc., et al., , the U.S. Supreme Court affirmed an oft-confused holding relating to diversity jurisdiction: the...more

Expatriation Case

Cases on the new expatriation regime under Code Section 877A are few and far between. The Tax Court has now issued an opinion involving a U.S. resident who gave up his green card and the resulting consequences under Code...more

Doctrinal Wall Blocks Unincorporated Entity from Diversity Jurisdiction

In Americold Realty Trust v. ConAgra Foods, Inc., et al. (No. 14-1382, decided 3/7/16), the Supreme Court of the United States applied its “oft-repeated rule” regarding the citizenship of unincorporated entities to a Maryland...more

Supreme Court Severely Restricts Federal-Court Access for Non-Corporate Entities, Including Certain REITs and RICs

Business trusts, statutory trusts and non-corporate real-estate investment trusts now face a significant jurisdictional barrier that will reduce their access to the federal courts, following a March 7 ruling by the U.S....more

Supreme Court Decides Americold Realty Trust v. Conagra Foods, Inc.

On March 7, 2016, the Supreme Court of the United States decided Americold Realty Trust v. Conagra Foods, Inc., No. 14-1382, holding that, for purposes of diversity jurisdiction, a “real estate investment trust” established...more

Supreme Court Update: Lockhart V. United States (14-8358), Gobeille V. Liberty Mutual Insurance Co. (14-181)

Who could have imagined a month ago that our summary of Justice Scalia's dissent in Montgomery v. Alabama (14-280) would be our last opportunity to analyze an opinion from the Justice who, alongside Jackson and Holmes, will...more

Ending Sex Discrimination Around the World

Despite significant strides, sex discrimination persists. Indeed, more than 50 countries around the world have laws and policies that discriminate against women and girls, particularly in the areas of nationality and...more

Caution: Not All Iran Sanctions Were Terminated

U.S. persons, including permanent resident aliens and dual nationals should note that the Lifting of U.S. Sanctions on Iran under the Joint Comprehensive Plan of Action does not lift all sanctions....more

What to Expect During Your Citizenship Exam

As part of the requirements for becoming a naturalized U.S. citizen, applicants must take several tests, collectively known as the citizenship exam, administered by the U.S. Citizenship and Immigration Service (USCIS). These...more

Immigration and Nationality Act 50th Anniversary Series: Birthright Citizenship?

In the first of a series celebrating the 50th anniversary of the Immigration and Nationality Act of 1965, this post explores the concept of birthright citizenship. Election years often revive old bones of contention,...more

New IRS Regs Escalate Tax Consequences of Renouncing Citizenship or Surrendering Green Card

On September 9, 2015, the IRS released long-awaited proposed regulations under Internal Revenue Code (Code) section 2801, which imposes a tax on the recipient of a gift or bequest from certain individuals who relinquished...more

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