News & Analysis as of

Residence Status

Clark Hill PLC

Process to Promote the Unity and Stability of Families (Parole in Place)

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President Biden announced a new program for individuals who are in the United States without inspection. Under this new program, individuals will be able to request Parole in Place from USCIS. To be eligible, individuals must...more

McGlinchey Stafford

FINRA Adopts Two New Rules Impacting Remote Work by Member Firms and Associated Persons

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In a regulatory notice published on January 23, 2024, the Financial Industry Regulatory Authority (FINRA) announced the adoption of two proposed rules, both of which impact how member firms and associated persons approach...more

Braumiller Law Group, PLLC

Hot Topics in International Trade - Febuary 2024 - Suspensión del Padron de Importadores

Uno de los requisitos más relevantes para importar bienes a México es estar inscrito como importador. Existen dos tipos de registros, uno es el Padrón de Importadores, que pueden realizar importaciones de bienes en general, y...more

Braumiller Law Group, PLLC

Hot Topics in International Trade - February 2024 - Suspension of Mexican Importer Registration (Padron de Importadores)

One of the most important requirements for importing goods into Mexico is to be registered as an importer under the Mexican importer’s registry. There are 2 types of registries for importers, one is for general importers...more

Tucker Arensberg, P.C.

School District Must Prove Student is Not a Resident

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G.W. v. Avonworth Sch. Dist., 297 A.3d 28 (Pa. Commw. Ct. June 2, 2023). The Pennsylvania Commonwealth Court confirmed, among other evidentiary issues, that when challenging the residence of an enrolled student a school...more

Holland & Knight LLP

Court Denies Injunction Against Law Limiting Foreign Persons of Concern from Buying Real Property

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A federal district court on Aug. 17, 2023, declined to enjoin Florida's law limiting select persons from "foreign countries of concern" from directly or indirectly owning, having a controlling interest in or acquiring by...more

Burns & Levinson LLP

The Constitutionality of the State Residency Requirements

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More frequently over recent years, federal courts have wrestled with the constitutionality of a state’s requirement under its cannabis regulations that ownership of a cannabis company be majority owned (or some other...more

Tarter Krinsky & Drogin LLP

U.S. Department of State Conducts Fiscal Year 2023 Diversity Lottery Selection and Applicants Must Verify Selection

The U.S. Department of State (DOS) announced on May 7, 2022, that it had selected this year’s Diversity Lottery (DV 2023) applicants. Since the DOS does not notify winners, entrants who submitted within the mandatory time...more

Rivkin Radler LLP

Leaving New York – But What About One’s New York Business?

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Goodbye New York- Late last year, the U.S. Census Bureau released data showing population shifts across the country during 2021. According to this information, New York lost 1.8 percent of its population... ...more

Seyfarth Shaw LLP

Seyfarth Global Immigration Update: December 2020

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Australia - New Labor Market Testing Requirements Announced - The Australian government has announced new legislation impacting the Labor Market Testing (LMT) requirements for employer-sponsored visas. Employers seeking to...more

Dorsey & Whitney LLP

The Supreme Court - February 25, 2020

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Today, the Supreme Court of the United States issued the following four opinions: Rodriguez v. FDIC, No. 18-1269: The Internal Revenue Service (“IRS”), under its statutes and regulations, allows an affiliated group of...more

Seyfarth Shaw LLP

Seyfarth Global Immigration Update: December 2019

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United Kingdom - Expansion of Shortage Occupation List for Immigration Purposes - The Shortage Occupation List (SOL) has recently been updated in accordance with the recommendations of the Migration Advisory Committee (MAC)....more

Farrell Fritz, P.C.

Statutory Resident? Selling Your New York Business? Welcome To Double Taxation?

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General Principles- Many business owners who reside in New York, and whose business is headquartered in the state, pay income taxes not only to New York, but to other jurisdictions as well....more

McGuireWoods LLP

Supreme Court Weighs Constitutionality of State Income Taxation of Trusts

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On April 16, 2019, the U.S. Supreme Court heard arguments in Kaestner v. North Carolina Department of Revenue. The case will address the extent of the state’s authority to tax the income of certain trusts. The trustees of the...more

Foodman CPAs & Advisors

Financial Institutions and Golden Passports

On October 16, 2018, the Organization for Economic Cooperation and Development (OECD) issued guidance to Financial Institutions (FIs) regarding what is known as “Golden Passports”. ...more

Goodwin

Northern District of Georgia Refuses to Strike TCPA Class Allegations Based on Supreme Court Ruling

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On October 18, 2018, the Northern District of Georgia declined to extend the Supreme Court’s holding in Bristol-Myers Squibb Co. v. Superior Court of Cal., S.F. Cty. to dismiss or to strike the class allegations in a...more

Patterson Belknap Webb & Tyler LLP

Commercial Division Holds That Venue Is Proper Even Though Plaintiff Is Wrong About Defendants' Residence

In 2017, the New York legislature amended CPLR 503(a) to provide for venue in “[(1)] the county in which one of the parties resided when it was commenced; [(2)] the county in which a substantial part of the events or...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

More Trouble for Chevron Deference

Chevron deference is increasingly coming under fire from the justices of the Supreme Court of the United States. That came through loud and clear in Pereira v. Sessions, issued on June 21, 2018....more

Faegre Drinker Biddle & Reath LLP

Supreme Court Decides Jon Husted, Ohio Secretary of State v. A. Philip Randolph Institute, et al.

On June 11, 2018, the United States Supreme Court decided Jon Husted, Ohio Secretary of State v. A. Philip Randolph Institute, et al., No. 16-980, holding that Ohio’s procedures for removing voters from its voter registration...more

Burns & Levinson LLP

Domicile: It's More Than Where You Live

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The terms “domicile” and “residence” are frequently used interchangeably, but for tax purposes, they are distinct legal concepts that carry different meanings and significance. Residence refers to a person’s place of abode....more

Fish & Richardson

Corporate Residence Definition in Patent Cases Unchanged by Congressional Revisions to Venue Statute; Minimum Contacts Under...

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In re TC Heartland LLC, __ F.3d __ (Fed. Cir. Apr. 29, 2016) (MOORE, Linn, Wallach) (D. Del.: Stark) - Fed Cir denies petition for writ of mandamus that sought to require the district court to dismiss or transfer...more

Cole Schotz

Paradox of Mental Incapacity in State Estate Tax: How Moving Your Elderly Parent from Florida May Generate an Unexpected Estate...

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It is a difficult enough for families to come to grips with having to care for an elderly parent that may no longer be able to live on their own. After coming to terms with this unfortunate reality, the next steps often...more

Bond Schoeneck & King PLLC

Trust And Estate: Changes To UK Resident Non Dom Income Tax Laws Leads To Need To Establish A Resident Non Dom Income Tax Trust...

The UK tax obligations of an individual depend in large part on the individual’s "domicile" under generally applicable English common law principles. The citizenship of an individual is irrelevant under the UK tax system. The...more

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