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News & Analysis as of

Out-of-State Companies Might Be Owed Tax Refunds Under Michigan’s Multistate Tax Compact Election Decision

A Multistate Tax Compact (MTC) election is applicable to both the net income base and modified gross receipts base of the Michigan Business Tax (MBT), the Michigan Supreme Court ruled in International Business Machines v....more

Michigan Supreme Court Upholds the Compact Election

On July 14, 2014, the Michigan Supreme Court in a splintered 3-1-3 decision found in favor of IBM’s election to apply the Multistate Tax Compact’s three-factor apportionment formula to the now-repealed Michigan Business Tax...more

Inventor Testimony Irrelevant

In International Business Machines Corporation v.Intellectual Ventures II LLC, IPR2014-00180, Paper 22, (July 3, 2014), the Board denied petitioner’s request to file a transcript of the inventor’s testimony as supplemental...more

Good Faith And Employee Communications: Landmark ruling in IBM UK Holdings Ltd and IBM UK Ltd v Dalgleish and others

Employers undertaking pension scheme benefit change processes need to give careful consideration not only to the detail of member communications, but also to the overall impression they give and to member expectations which...more

Legal Alert: UPDATE: The Hare Loses Steam – Patent Litigation Reform Law Unlikely This Year

Efforts by the U.S. Senate to pass an alternative to the Innovation Act, which aims to reform abusive patent litigation, have stalled. Sen. Patrick Leahy, who is leading the effort, has announced that his committee is tabling...more

The International Comparative Legal Guide to: Lending & Secured Finance 2014, 2nd Edition -- Acquisition Financing in the United...

2014 Expected to be a Stronger Year for Mergers and Acquisitions in the United States - In 2014, the United States is expected to see an increased level of mergers and acquisitions activity, especially in the middle...more

Connecticut Court Declines To Open New Door To Coverage In Data Breach Cases

Massive data breaches, now commonplace, often prompt alarm. But the danger they represent — unauthorized use of confidential information — does not always follow straightforwardly. ...more

Privacy Tuesday

For the last Tuesday in April, we have a few privacy and security bits and bytes to start your week. Trending Now – 5 Things Every Company’s Data Security Program Should Include... ...more

Toxic Tort and Environmental Litigation: Third Department Clarifies Scope of Recoverable Medical Monitoring Damages in Waterborne...

On the heels of the Court of Appeals’ landmark decision rejecting an independent cause of action for medical monitoring in Caronia v. Phillip Morris USA, on February 20, 2014, the Third Department decided Ivory v. IBM. Ivory...more

Connecticut Appellate Court Affirms Denial of Coverage Under CGL Policy for Data Breach

As more data breaches and information security events occur, the insurance industry will see more disputes over whether losses from these events are covered under commercial general liability (CGL) policies. In the latest...more

Accounting Scandal Communications In The Post-Enron World

Fueled by high-profile cases involving Enron, WorldCom, Adelphia, and HealthSouth, accounting and disclosure fraud matters grew to as much as 33 percent of all U.S. Securities and Exchange Commission (SEC) enforcement actions...more

Don’t Short-Sheet the Internal Analysis in an IBM Audit

Scott & Scott, LLP attorney, Christopher Barnett, says that in IBM audits, the deployment data and account records necessary for an accurate internal analysis are more voluminous and more complex than what companies may be...more

Spotlight on SALT: Income Apportionment and the Multistate Tax Compact's "Taxpayer Option" – Uncertainty for Corporate Taxpayers...

A state's corporate tax income apportionment formula is at the heart of determining a business's multistate income tax liability....more

A Rising Voice on FCPA Compliance: The Court

One FCPA compliance topic we are often asked about by clients is how government investigations start. The U.S. Department of Justice (DOJ) and the Securities and Exchange Commission (SEC) have developed a number of mechanisms...more

Of Service Levels, Welfare, and Heartbreak: Indiana vs. IBM

In 2006 Indiana awarded IBM a contract for more than $1 billion to modernize Indiana's welfare case management system and manage and process the State of Indiana's applications for food stamps, Medicaid and other welfare...more

Spring 2013 Eye on China Newsletter

Legal News: Eye on China Quarterly Newsletter offers companies helpful insight as they successfully navigate China’s complex and ever-changing legal and regulatory environment. In this issue, we focus on the following...more

Dot Anything: Generic Top-Level Domains Update

On January 12, 2012, ICANN, the authority responsible for management of the internet domain name system, launched the new, expanded, gTLD program, which we reported on here. As implementation moves forward, we want to keep...more

Is It the End of the (Compliance) World?

Today the Mayans predicted the world would end. I must say that I find the Mayans had a complete lack of courtesy, indeed if not foresight, as they did not identify the time the world would end and further did not specify if...more

Does Bird’s Eye View Render Executive Non-Compete Unenforceable?

So here’s a good one for employers to ponder. Let’s say you have an executive subject to a valid and seemingly enforceable non-compete agreement. Because the agreement concerns an executive, we would normally presume that a...more

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