Exclusions

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Report from Counsel: Insights and Developments in the Law - Spring 2014

In this Newsletter: - Before You Start a Business . . . - Estate Planning—Powers of Appointment - Public Use Required for Eminent Domain - Tax-Free Gains from Home Sales - Recreational-Use...more

FedEx Cannot Exclude Diabetic Applicant From Mechanic Position Based on Need to Test Drive Trucks

The Americans with Disabilities Act contains a provision allowing exclusion of disabled persons from jobs when their medical condition contradicts federal licensing requirements. In practice, this exclusion has applied most...more

Wisconsin Adopts Password Protection Law

Wisconsin has become the thirteenth state to enact a law limiting the circumstances under which employers may request or require access to the personal internet accounts of applicants and employees. The 2013 Wisconsin Act...more

SC Supreme Court Finds Family Member Exclusion In Florida Auto Policy Does Not Violate SC Public Policy

A Florida automobile insurance policy’s family exclusion did not violate South Carolina public policy according to an April 2014 opinion of the South Carolina Supreme Court....more

Fourth Circuit Blows Away Nearly $1 Billion Kevlar Trade Secrets Award

The Fourth Circuit has thrown out the second-largest trade secret jury verdict on record, an award of nearly $1 billion, on the grounds that the district court improperly excluded evidence relevant to the defense....more

Potter Voice v. Microsoft: Microsoft's Request to Exclude Expert Declaration for Claim Construction Denied Where Microsoft's...

In this patent infringement action, Potter Voice submitted an expert declaration of David Klausner for the purpose of claim construction. Microsoft moved to exclude the declaration under Fed.R.Evid. 702....more

Interim IRS Guidance Confirms Per Capita Distributions from Tribal Trust Resources Are Nontaxable

Notice 2014-17 Is a Positive Development Because It Should Ultimately Result in Consistent IRS Treatment of Tribal Trust Resources, But Several Issues Remain Unresolved. The Notice provides that the IRS and Treasury...more

Coverage of Dependents: Final “Pay-or-Play” Regulations Exclude Stepchildren and Others; Extend Prior Transitional Relief

As previously reported, the IRS recently released final regulations on the Affordable Care Act’s (ACA) employer “shared responsibility” provisions, also known as the “pay-or-play” mandate. Under the mandate, in order to avoid...more

K2-II Update: Insurers’ Breach of Duty Does Not Result in Automatic Liability in New York

In a 4-2 split, the New York Court of Appeals unwound a 2013 ruling that raised significant concern for insurers in denying requests for defense in liability matters. As a result, it is once again the rule in New York that an...more

NFA Provides Further Guidance on Bylaw 1101 Obligations of Members Who Do Business with CPOs/CTAs Relying on an Exemption or...

The National Futures Association (the “NFA”) issued Notice I-14-06 providing guidance to its members regarding their Bylaw 1101 obligation to determine the CFTC registration and NFA membership status of persons with whom they...more

Third Circuit Holds Interrelated Claims Provision Is An Exclusion to Coverage

In its recent decision in Borough of Moosic v. Darwin National Assurance Co., 2014 U.S. Ap. LEXIS 2118 (3d Cir. Feb. 4, 2014), the United States Court of Appeals for the Third Circuit, applying Pennsylvania law, had occasion...more

IRS Creates New Disregarded Entity Exclusion from Debt Cancellation Income

The IRS has announced a new safe harbor from the discharge of debt income rules. Debt that is cancelled, discharged or forgiven is generally taxable as income, but there are exceptions. Under one exception, certain...more

IRS Now Allows Caregiver Parents to Exclude Medicaid Waiver Payments From Income

The Internal Revenue Service has reversed a long-standing policy and agreed to allow parents of people with disabilities who receive Medicaid waiver funds in return for caregiving services provided to their children to...more

Wisconsin Supreme Court Declares No Vacancy for Insured in Asbestos Coverage Dispute

In Phillips, et al. v. Parmelee, et al., – N.W.2d –, 2013 WL 6818145 (Wis. Dec. 27, 2013), the Supreme Court of Wisconsin affirmed trial and appellate court decisions in favor of an insurer arguing that an asbestos exclusion...more

Those Blasted Exclusions! Court Rules that Notice of TCPA Exclusion in Renewal Policy was Valid

Last week, the Illinois Court of Appeals released an opinion ruling that Cincinnati Insurance Company has no obligation to contribute an additional $4 million to a settlement of a class action claim brought under the...more

Weekly Recap – Election News and Trends February 3, 2014

Voting-rights activists sue Debra Bowen claiming mass exclusions by The Sacramento Bee - February 4 – Voting-rights advocates sued Secretary of State Debra Bowen for voter disenfranchisement on Tuesday, claiming she...more

Texas Supreme Court Rejects Insurer Attempt to Expand Limited Insurance Exclusion for Liability Assumed by Contract, Holding that...

In a highly anticipated ruling earlier this month, the Texas Supreme Court rejected Amerisure Insurance Company’s attempt to radically expand the scope of a common exclusion for liability assumed by contract found in many...more

Insurance Relationships Revisited

In a recent decision of the NSW Court of Appeal (the Court) in Horsell International Pty Ltd v Divetwo Pty Ltd [2013] NSWCA 368, a firm of insurance brokers (Horsell) was ordered to indemnify an insured (Divetwo) in...more

Texas Supreme Court Limits Liability Exclusion in Ewing

On January 17, 2014, the Texas Supreme Court issued a key ruling clarifying the scope of contractual liability exclusions in insurance policies. In Ewing Const. Co., Inc. v. Amerisure Ins. Co., 2014 WL 185035 (Tex. Jan. 17,...more

FHWA and FTA Issue New Guidance On MAP-21 Exclusions

On July 6, 2012 President Obama signed into law MAP-21, which, among other things, contained new National Environmental Policy Act ("NEPA") requirements for the Federal Transit Administration ("FTA") and Federal Highway...more

Texas Supreme Court Holds Exclusion Inapplicable to Construction Defect Claim

In its recent decision in Ewing Constr. Co. v. Amerisure Ins. Co., 2014 Tex. LEXIS 39 (Tex. Feb. 27, 2013), the Supreme Court of Texas addressed certified questions from the United States Court of Appeals for the Fifth...more

New Temporary Regulations Introduce a Welcome De Minimis Rollover-Shareholder Exception to US Anti Inversion Rules

On January 16, 2014, the Treasury Department and the Internal Revenue Service released new temporary regulations on one aspect of corporate inversions under Section 7874 (the “Regulations”) that altered and clarified the...more

Important 2014 Tax Developments

The list is not intended to be exhaustive. - Income: IRS rules that incentives to health care professionals and hospitals for using electronic records are income to those receiving the...more

OIG Exclusion List: What it Means, What You Should Do

On January 8, 2014, the Office of Inspector General (“OIG”) updated the List of Excluded Individuals and Entities (“LEIE”). According to the LEIE, over 66,000 health care providers are currently excluded from all Federal...more

Yo-Ho-Ho and No Exclusion: Louisiana Federal Court Gives Insurer "No Quarter" and Refuses to Apply Terrorism Exclusion for Act of...

The federal district court for the Eastern District of Louisiana in Johnson v. PPI Technology Services, Inc. (Case No. 11-2773, Rec. Doc. 305 (E.D. La. Dec. 17, 2013)) has scuttled an insurer's attempt to avoid coverage for...more

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