Memorandum of Guidance

News & Analysis as of

SDE Weighs in on Parents’ Right to Independent Educational Evaluations

The Connecticut State Department of Education (“SDE”) recently issued a guidance memorandum providing its interpretation of when a parent is entitled to a publicly funded independent educational evaluation (“IEE”) under the...more

IRS Issues Solar Tax Equity Memo Stating the Obvious

On Friday, the IRS issued a heavily redacted Chief Counsel Advice (CCA) memorandum, which addresses the intersection of solar investment tax credit partnership flip transactions and the wind production tax credit partnership...more

IRS FBAR Penalty Guidelines Suggest Lower Risk of Multiple “Per Account” and “Per Year” Penalties

Penalties for willful violations of FBAR filing requirements can be as high as 50% of the balance of the subject accounts EACH YEAR. Penalties for nonwillful violations can be as high as $10,000 PER UNREPORTED ACCOUNT per...more

New NLRB Advice Memorandum Offers Glimmer of Hope to Franchisors

On April 28, 2015, the National Labor Relations Board (NLRB) issued an advice memorandum addressing when franchisors can be considered “joint employers” with their franchisees for purposes of the National Labor Relations Act...more

OSHA Clarifies the Standard for Whistleblower Claims

On April 20, 2015, the Acting Director of the Occupational Safety and Health Administration (“OSHA”) Whistleblower Protection Programs issued a memorandum to all Regional Administrators clarifying the standard which should be...more

Does Your Retention Bonus Plan Violate IRS Code?

In a memorandum released earlier this month, the IRS Office of Chief Counsel ruled that a retention bonus payable to an executive violated Section 409A of the Internal Revenue Code ("409A"). The IRS further ruled that the...more

IRS Chief Counsel Memorandum Clarifies that Correction of Section 409A Failures in Year of Vesting Will Not Shield Income...

Earlier this month, the Office of Chief Counsel of the Internal Revenue Service released a Memorandum clarifying the impact of a correction of a Code Section 409A operational failure before the date of vesting of nonqualified...more

NLRB’s New “Ambush Election Rules” Go Into Effect

The National Labor Relations Board’s (NLRB’s) “ambush election rules,” which make sweeping changes to the procedures applicable in union representation cases, took effect on April 14, 2015....more

President Obama's Executive Action on Immigration

On November 20, 2014, President Obama addressed the nation and outlined his planned executive actions on immigration. The following day he issued two Presidential Memoranda setting forth additional directives for modernizing...more

USCIS Releases Interim Policy Memorandum Regarding T-6 Category

Last week, USCIS issued an interim policy memorandum (IPM) that provides guidance on legislation that would affect the T nonimmigrant status program and related T and U nonimmigrant adjustment of status applications....more

Public Comments to USPTO’s Preliminary Examination Instructions in View of Supreme Court Decision in Alice Case

As reported here last month, the USPTO recently issued a memorandum to the Examination Corps, entitled “Preliminary Examination Instructions in view of the Supreme Court Decision in Alice Corporation Pty. Ltd. v. CLS Bank...more

Examination of Myriad-Mayo Guidance Comments -- ACLU

On March 4, the U.S. Patent and Trademark Office issued a guidance memorandum entitled "Guidance For Determining Subject Matter Eligibility Of Claims Reciting Or Involving Laws of Nature, Natural Phenomena, & Natural...more

Immigration Corner: "Extraordinary Circumstances" Under the Child Status Protection Act, E-Verify Listens to You, and It's Time to...

United States Citizenship and Immigration Services (USCIS) published an Interim Policy Memorandum (PM-602-0097) on June 6, 2014, supplementing Chapter 21.2(e) of the Adjudicator’s Field Manual regarding exercising discretion...more

Aftermath of the Supreme Court Ruling regarding Patent-Ineligible Abstract Ideas in Alice v. CLS Bank

Readers are likely aware that the Supreme Court of the United States has issued a ruling, in Alice Corporation Pty. Ltd. v. CLS Bank International, et al. CERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE FEDERAL...more

SIFMA Issues Guidance on Rule 506(c) Verification

On June 23, 2014, the Securities Industry and Financial Markets Association (“SIFMA”) issued a memorandum (the “Memorandum”) containing guidance for broker-dealers and investment advisers with respect to verifying the status...more

USPTO Issues “Preliminary Examination Instructions in view of the Supreme Court Decision in Alice Corporation Pty. Ltd. v. CLS...

On June 25, 2014, the USPTO issued a memorandum to the Examination Corps, entitled “Preliminary Examination Instructions in view of the Supreme Court Decision in Alice Corporation Pty. Ltd. v. CLS Bank International, et al.”...more

SEC Issues Guidance Regarding Enhanced Mutual Fund Disclosure

On June 26, 2014, the staff of the SEC’s Division of Investment Management issued guidance related to mutual fund disclosure enhancements adopted in 2009. The guidance is based on comments the staff has provided to a number...more

Docs @ BIO: USPTO Provides Update on Myriad-Mayo Guidance

At last week's BIO International Convention in San Diego, Andrew Hirshfeld, USPTO Deputy Commissioner for Patent Examination Policy, and June Cohan, a Legal Advisor with the USPTO's Office of Patent Legal Administration, took...more

USPTO Extends Deadline for Providing Feedback on Myriad-Mayo Guidance

As we reported earlier this week, the period for submitting written comments to the U.S. Patent and Trademark Office regarding the Office's Myriad-Mayo guidance memorandum has been extended to July 31, 2014. The Office...more

Fannie Mae, Freddie Mac Direct Servicers To Comply With Chicago Vacant Property Settlement

This week, Fannie Mae (Lender Letter LL-2014-03) and Freddie Mac (Bulletin 2014-7) advised servicers of the memorandum of understanding the FHFA recently entered into to resolve litigation with the City of Chicago over a city...more

Federal Trade Commission Issues Revised Guidance On COPPA Rule

On July 1, 2013 the FTC’s amended COPPA Rule went into effect....more

USCIS Releases New Policy Memorandum For EB-5 Program

Following numerous revisions and opportunities for public comment, on May 30, 2013, U.S. Citizenship and Immigration Services (USCIS) released a Policy Memorandum for all USCIS employees regarding EB-5 adjudications....more

UK-UAE Trade and Investment Promoted by Memorandum between English Commercial Court and Dubai’s DIFC Court

The Commercial Court of England and Wales and the Dubai International Financial Centre Courts (DIFC Courts) signed a Memorandum of Guidance (MoG) on 23 January 2013 concerning the enforcement of judgments between the two...more

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