News & Analysis as of

De Minimus Quantity Exemption

The EU Conflict Minerals Regulation – Frequently Asked Questions and Take-Aways for Downstream Companies (or Why Should I Care...

by Ropes & Gray LLP on

In late May, the European Union published the final text of its recently adopted conflict minerals regulation (the “Regulation”), which was more than seven years in the making. On almost a daily basis, we are asked by clients...more

Two Important New International Tax Filings

by Charles (Chuck) Rubin on

While not the only international reporting changes that are occurring, there are two significant ones that apply for the current filing season for 2016 returns. First is the FBAR, which reports interests in foreign...more

ADD A ZERO v. ADIZERO

by Winthrop & Weinstine, P.A. on

The long running trademark dispute between Adidas and a church in Illinois just had a decision handed down by a federal appeals court. Adidas thought it could outrun a church in Zion Illinois, but it appears that they...more

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

by Proskauer - Tax Talks on

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

The Financial Report, Volume 5, Number 20 - October 2016

by DLA Piper on

With the general election now less than two weeks away, it is more apparent than ever that Americans often are sharply divided about how best to achieve certain goals, even if we agree on the goals we are trying to achieve....more

Orrick's Financial Industry Week In Review

Financial Industry Developments - Agencies Issue Advanced Notice of Proposed Rulemaking on Enhanced Cyber Risk Management Standards - On October 19, 2016, the Federal Reserve Board, the Federal Deposit Insurance...more

New California Laws for Financial Institutions

As the California legislative session wound down, Governor Jerry Brown signed multiple bills into law that will impact financial institutions. What happened - Financial institutions in California should prepare...more

Derivatives In Review - October 2016

CFTC Delays Reduction in Swap Dealer De Minimis Exception Threshold - On October 13, 2016, the Commodity Futures Trading Commission approved an Order delaying for one year the reduction of the threshold for determining...more

CFTC Extends Swap Dealer De Minimis Phase-In Period

As has been rumored in recent weeks, the CFTC has adopted an order establishing December 31, 2018 as the swap dealer registration de minimis threshold phase-in termination date. With this approval, the de minimis threshold...more

CFTC Chief Supports Extension of Swap Dealer De Minimis Exemption

Under current CFTC rules, market participants who exceed $8 billion in gross notional swap dealing activity over a twelve-month period are required to register with the CFTC as swap dealers during the phase-in period...more

Ten Things You Should Know About the 2016 Uniform Unclaimed Property Act

The 2016 Uniform Unclaimed Property Act (2016 Act) was adopted unanimously by the Uniform Law Commission (ULC) in a 49-0 vote at its 2016 summer meeting. The adoption of the revised model law is a significant step forward for...more

Is Music Sampling Back En Vogue?

by Dorsey & Whitney LLP on

The mere mention of Madonna conjures many images and associations: feminism, reinvention, Kabbala, the cone bra, and her many memorable performances. But today we have yet another thing to associate with the Material Girl: an...more

Copyright and Trademark Case Review: In "Vogue," Burning Man, Building Plans and More

by WilmerHale on

Copyright Opinions - Samples in Madonna's “Vogue” Too Trivial to Be Infringing: VMG Salsoul, LLC v. Ciccone, Nos. 13-57104, 14-55837 (9th Cir. June 2, 2016) - Graber, J. In a suit claiming infringement of both...more

Music Sampling Back in “Vogue”

by Reed Smith on

With its decision in VMG Salsoul v. Ciccone, the Ninth Circuit Court of Appeals created a circuit split that could greatly impact copyright infringement claims based on unlicensed music sampling. For the advertising...more

Sorry Beliebers, But Justin Bieber Has Been Sued For Copyright Infringement.

by Dorsey & Whitney LLP on

Justin Bieber is headed to the land of the Grand Ole Opry. Not for concertizing, but for plagiarizing. Allegedly. On May 26, 2016, “the Biebs” was sued in the U.S. District Court for the Middle District of Tennessee for...more

Treasury Issues Stringent Inversion Regulations, Proposes Far-Reaching Related-Party Debt Rules

by Latham & Watkins LLP on

New regulations expand prior guidance reducing tax benefits of inversions. Proposed debt-equity rules will impact even routine intercompany transactions. On April 4, 2016, the US Department of the Treasury (Treasury) and...more

Wisconsin Supreme Court Split Over Hormel Wage and Hour Claims

by Foley & Lardner LLP on

On March 1, 2016, the Wisconsin Supreme Court issued its long-awaited decision in UFCW v. Hormel Foods Corp., 2016 WI 13 (March 1, 2016). Unfortunately, many are wondering if the decision will provide useful guidance for...more

Derivatives in Review - December 2015

Prudential Regulators Approve Final Uncleared Margin Rules - In October, the prudential regulators approved a final version of the September 2014 re-proposed rule generally imposing initial and variation margin...more

Preliminary Report on the Swap Dealer De Minimis Exception

On November 18, the staff of the Commodity Futures Trading Commission (CFTC) issued a much anticipated report on the de minimis exception from the “swap dealer” definition, the Swap Dealer De Minimis Exception Preliminary...more

CFTC Releases Preliminary Report on the Swap Dealer De Minimis Exception

by Katten Muchin Rosenman LLP on

On November 18, staff from the Commodity Futures Trading Commission’s Division of Swap Dealer and Intermediary Oversight and Office of the Chief Economist issued a preliminary report regarding the swap dealer de minimis...more

CFTC Report Indicates CFTC Botched Swap Dealer De Minimis Exemption

CFTC staff issued a preliminary report regarding the swap dealer de minimis exception. Under CFTC rules, market participants who exceed $8 billion in gross notional swap dealing activity over a twelve-month period are...more

Dodd-Frank Executive Compensation Update: SEC Adopts CEO Pay Ratio Disclosure Rules

by Perkins Coie on

The Securities and Exchange Commission (SEC) recently adopted final rules implementing one of the last four remaining executive compensation requirements under the Dodd-Frank Wall Street Reform and Consumer Protection Act. ...more

CFTC Requires Introducing Brokers, Commodity Pool Operators, and Most Commodity Trading Advisors That Use Swaps to Become Members...

On September 14, 2015, the Commodity Futures Trading Commission (CFTC) published a final rule requiring introducing brokers (IBs), commodity pool operators (CPOs), and most commodity trading advisors (CTAs) to become members...more

New Japanese ECommerce Consumption Tax Commences Effect on October 1, 2015

by Foley & Lardner LLP on

On October 1, 2015, Japan commences application of its business-to-consumer (“B2C”) ecommerce consumption tax (“JCT”), analogous to the EU electronic services VAT which commenced January 1 of this year. The JCT will require...more

State Sponsor of Terrorism Amendment Made to EAR Regarding Cuba

by Morgan Lewis on

Amendment triggers change in EAR de minimis level for controlled US-origin content in foreign made products. On April 14, US President Barack Obama submitted to Congress the statutorily required report indicating the...more

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Cybersecurity

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