Memorandum of Guidance

News & Analysis as of

USPTO Provides Guidance to Examiners on Recent Federal Circuit Decisions Relating to Patent Eligibility of Software Claims

Over the past six years, the U.S. Supreme Court has issued a series of decisions—Bilski, Mayo, Myriad, and Alice—that have significantly impacted patent eligibility law, particularly in the areas of software and...more

OSHA delays enforcement of limitations on post-accident drug testing

In previous articles, we discussed the Occupational Safety and Health Administration’s (OSHA) new rule regarding the reporting of workplace injuries and illnesses. One part of the rule requires employers to...more

South African Department of Energy issues LNG-to-Power Independent Power Producer Procurement Programme Information Memorandum –...

The South African Department of Energy has issued an Information Memorandum in connection with the previously announced LNG-to-Power Independent Power Producer Procurement Programme. On 4 October 2016, the South African...more

Don’t Believe Everything You Read: Labor Board Has Not Ruled College Athletes Are Employees (Yet)

ESPN recently reported that the National Labor Relations Board (NLRB) had “ruled” that Northwestern University’s football players were actually “employees,” and that the University’s policing of its football players’ social...more

Court Holds OSHA Violated Notice-and-Comment Procedure with 2015 Retail Exemption Memorandum

Recently, the D.C. Circuit Court of Appeals ruled the Occupational Safety and Health Administration ("OSHA") violated the Occupational Safety and Health Act ("OSH Act") when it issued a "guidance" memorandum in 2015 titled...more

NLRB Begins Reporting Alleged Labor Law Violations to Federal Contractor Database

The National Labor Relations Board (NLRB) has directed its regional office personnel to begin reporting alleged labor law violations by government contractors named by regional directors in unfair labor practice complaints...more

Fair Pay and Safe Workplaces Executive Order Moving Forward and the NLRB is On Board

Earlier this year, the final rule and guidance regarding President Obama’s controversial Fair Pay and Safe Workplaces (also known as the “Blacklisting”) executive order — which requires companies and organizations seeking...more

New IRS Memo Confirms Tax Treatment of Wellness Programs & Incentives

In a recently released IRS Chief Counsel Memo, the IRS confirmed that wellness incentives are generally taxable. The memo also, indirectly, confirmed the tax treatment of wellness programs more generally....more

Wellness Rewards Included in Employee’s Income

The Internal Revenue Service (IRS), through its Office of Chief Counsel, recently released a memorandum regarding the tax treatment of wellness programs. Although the memorandum is not formal advice that may be relied on, it...more

To Audit, or Not to Audit: That is the I-9 Question

For some time, employers have been confused about how to handle situations relating to potential undocumented workers in their workforces. On December 14, 2015, to address some of this confusion, the U.S. Department of...more

To Mitigate or Not to Mitigate: No Longer a Question for Environmental Reviews?

Even the casual college football observer has probably seen by now the wild final play of the Duke-Miami game on October 31. After the game ended, it was determined that Miami literally stole the win as a result of referee...more

Click to Agree? NLRB Will Accept Electronic Signatures in Union Organizing Efforts

When was the last time you scrolled through an online statement of Terms and Conditions, just wanting to get to the bottom so that you can click “Agree” and move on with your day? By doing so, you legally committed to...more

The National Labor Relations Board says “Happy Labor Day” with Flurry of Late Summer Pro-Union Moves

While some people may have been on vacation at the end of August, the past few weeks have been extremely busy at the National Labor Relations Board (“NLRB” or “Board”), with a series of decisions that will continue to make it...more

L-1B Specialized Knowledge Visa Category Guidance Goes into Effect August 31, 2015: Brave New World?

While the L-1B Adjudications Policy Memorandum published by United States Citizenship and Immigration Services on August 17, 2015, effective as of August 31, 2015, has many positive components, petitioners and practitioners...more

New York and English Courts Issue Similar Joint Memoranda on the Enforcement of Money Judgments with Dubai Courts

The March 23, 2015 Memorandum of Guidance issued jointly by the Dubai International Financial Centre Courts (DIFC Courts) and the U.S. District Court for the Southern District of New York (SDNY Court) follows the same pattern...more

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

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