Year-End Amendments -
The month of December is a bit different in 2013. Typically, we mark this time scrambling to amend 401(k), profit sharing, and money purchase plans in order to maintain their tax-qualified status....more
This week, a federal district court in Florida concluded that a hospital violated Stark as a matter of law by entering into employment agreements with physicians that included bonus compensation that was not based exclusively...more
Ongoing political negotiations suggest that reforms to Mexico’s oil and gas laws will create a legal regime that will allow for concessions and production sharing contracts. As the Mexican Congress still debates proposed...more
President Enrique Peña Nieto has submitted a sweeping Energy Reform Bill (ERB) to Mexico’s Congress.
In his recent State of the Union Address, President Peña Nieto confirmed his commitment to move forward decisively with...more
As we previously reported, the decision overturning the federal Defense of Marriage Act (DOMA) left open many questions, including the impact of the decision on states that do not recognize same-sex marriage. Recent decisions...more
The OECD released its Action Plan on Base Erosion and Profit Shifting (BEPS) on Friday. The BEPS initiative was launched earlier this year at the request of the G20 to counter alleged abuses by multinational corporations to...more
Earlier today the OECD provided its Action Plan on Base Erosion and Profit Shifting to the G20, which contains 15 specific recommendations for international tax reform. The OECD expects the Action Plan to be largely completed...more
On June 26, 2013, in a 5-4 vote the U.S. Supreme Court ruled that the 1993 Defense of Marriage Act (DOMA) was unconstitutional as a violation of Fifth Amendment guarantees of equal protection and equal liberty....more
Mexico’s new Federal Labor Law (FLL) took effect on December 1, 2012. The reform seeks to modernize Mexico’s labor law. The new FLL’s major, employment related amendments include increased regulation of outsourcing jobs,...more
Even though the loan originator compensation rule (the “Final Rule” or “Rule”) finalized by the Consumer Financial Protection Bureau (“CFPB” or “Bureau”) in January passed without as much fanfare as the Bureau’s Qualified...more
Originally published in Competition Law360 on March 7, 2013.
Current and former student-athletes are one step closer to forcing the National Collegiate Athletic Association and its member institutions to share their...more
The wait is over. The taxpayer got dangled over the Fiscal Cliff and was allowed to have a controlled fall. For the high income taxpayer, the fall resulted in a broken ankle, bruised ribs and a minor...more
On December 3, 2012, the U.S. Court of Appeals for the Ninth Circuit in Celador International, Inc. v. American Broadcasting Companies, Inc., et al. upheld an interesting jury verdict, resulting in a $319 million judgment...more