Safe Harbors

News & Analysis as of

DMCA Advice from the Department of Commerce

The Digital Millennium Copyright Act of 1998 was created to protect copyright owners from infringement of their works (such as photos, documents, music files, and videos) over the Internet. Amongst other things, the DMCA...more

Effect of a Check Notation: Void After 90 Days

On April 2, 2015, the IRS issued Rev. Proc. 2015-28, which provides new safe harbor correction methods for errors relating to automatic contribution features, including automatic enrollment and automatic escalation of...more

New Correction Options for 401(k) and 403(b) Plans

On April 2, 2015, the IRS issued Rev. Proc. 2015-28, which provides new safe harbor correction methods for errors relating to automatic contribution features, including automatic enrollment and automatic escalation of...more

Bankruptcy "Essentials" in a Low-Price Environment

J. Paul Getty once said, “Formula for success: rise early, work hard, strike oil.” However, with crude oil prices nearly half of what they were a mere six months ago, Getty’s formula may not hold as true as it once did. In...more

IRS Relaxes Correction Requirements for Elective Deferral (But Not After-Tax Contribution) Failures under EPCRS

Less than a week after issuing significant modifications to the Employee Plans Compliance Resolution System (EPCRS) (as described in our March 31, 2015 blog), the Internal Revenue Service (IRS) further modified EPCRS through...more

Amgen Inc. v. Sandoz Inc.

On March 19, 2015, the United States District Court for the Northern District of California issued its decision in Amgen Inc. v. Sandoz Inc., construing the patent negotiation provisions of the Biologics Price Competition and...more

Whistleblower's Legacy: President Reforms Key Surveillance Law; Europe Questions Safe Harbor Regime

Nearly two years ago, Edward Snowden, a contractor working with the U.S. National Security Agency (“NSA”), revealed startling details of widespread surveillance practices by the U.S. government into telephone and Internet...more

Global Tax News - March 2015

Australia's Investment Management Regime reforms 30 MAR 2015 - Australia’s Investment Management Regime (IMR) reforms, initially proposed by the Australian Financial Centre Forum in the Johnson Report in 2009 and the...more

Polsinelli Podcasts - FDA Denies Amgen Citizen Petition in Biosimilar Dispute [Video]

The U.S. Food and Drug Administration rejected Amgen Inc.’s request that biosimilars makers be forced to share their applications and manufacturing processes with competitors, exacerbating the company’s recent defeat in...more

How Safe? – The Future of the US-EU Safe Harbor

The US-EU Safe Harbor has been back in the news recently as Germany’s data protection commissioners met at the end of January and expressed impatience at the delay in implementing what many view as necessary reforms to the...more

Court Of Appeal Upholds “Safe Harbor” Exemption From Prop 65 Warnings For Lead In Fruit Products

In a much anticipated decision, a California Court of Appeal has upheld a trial court ruling for the defense, finding that trace levels of lead in packaged fruits, vegetables and fruit juice products require no Proposition 65...more

Germany's safe harbors to its net operating loss carryover limitation rules – or: let's make a law

Historically – meaning until the end of 2007 – the German corporate tax law provided for limitation rules on the use of tax-wise net operating loss carryovers of a corporation, where the "loss corporation," after a change in...more

New Article Explores RLUIPA’s “Safe Harbor” Provision

Evan recently wrote the article “Finding Salvation in Religious Law’s Safe Harbor; Municipal Governments Can Take Steps to Mitigate RLUIPA Claims,” published in the March 23, 2015 edition of the Connecticut Law Tribune. ...more

FERC Rule Gives Gen-Tie Owners Safe Harbor From Third-Party Transmission Requests

On March 19, 2015, the Federal Energy Regulatory Commission (FERC) issued Order No. 807, a rule that makes it easier for developers of non-utility transmission lines that connect power projects to the grid to avoid having to...more

Snowden's Legacy: Safe Harbor under fire at the CJEU

This week the Court of Justice of the European Union (‘CJEU’) heard a case that could destabilise data flows between the US and EU under the EU-US Safe Harbor Decision. In Schrems v Data Protection Commissioner (C-362/14),...more

ECJ case on Safe Harbor

The ECJ heard arguments, this week, in the action against the Irish Data Protection Commissioner that Safe Harbor should be declared invalid.  The case was originally brought by Austrian law student, Max Schrems....more

Can the U.S. – EU Safe Harbor Weather the Storm?

On 24 March, the Court of Justice for the European Union (CJEU) heard argument on a case that could significantly impact, if not invalidate altogether, the Safe Harbor framework that facilitates the flow of personal data from...more

EUROPE: EU-US data flows at risk? European Court of Justice today heard Facebook case.

Yesterday, the Schrems v. Irish Data Protection Commission case was brought before the Court of Justice of the European Union (‘CJEU’) for an oral hearing, following referral by the Irish High Court. While the final ruling by...more

California Appellate Court Agrees with Defendants on Prop. 65 Exposure Averaging

In one of the most significant appellate decisions interpreting California’s Prop. 65, the California Court of Appeal on March 17 ruled that, for purposes of establishing the Prop. 65 “safe harbor” defense, exposure to a...more

European Hearing on the Future of Safe Harbor

Back on February 12th 2015, Max Schrems, the Austrian law student who began Europe v. Facebook, posted a tweet suggesting that the Court of Justice of the European Union (CJEU) may hear his case as soon as this month. Since...more

Financial Services Weekly News Roundup - March 2015 #3

SEC Focus on Disqualification Waivers. When negotiating a settlement of an SEC enforcement action against a registered financial services firm – or one that hopes one day to become registered – it is vital to consider the...more

Swap Agreement Safe Harbors at Risk in Latest Lehman Dispute

On May 30, 2014, hedge fund Moore Capital (Moore) brought suit against the Lehman Brothers bankruptcy estate (Lehman) in the Southern District of New York bankruptcy court, seeking a declaratory judgment that it acted...more

2015 Arizona Prime Contracting Transaction Privilege Tax Reform: Will This Third Annual Legislative Enactment (SB 1446) Bridge the...

For three years in a row, the Arizona legislature has enacted significant changes to the Arizona state and local tax on construction activity, known as the “prime contracting” transaction privilege tax (TPT). If anything,...more

IRS Extends Safe Harbor for Completion of PTC-Qualifying Facilities to Jan. 2017

Yesterday, March 11, 2015, the Internal Revenue Service issued Notice 2015-25, which extends by one year certain tests taxpayers can use to establish that a qualifying renewable energy facility is eligible for the production...more

Distressed Download - March 2015

What Happens in Delaware Does Not Always Stay in Delaware: Caesars Victorious in Venue Battle - On Wednesday, January 28, the Bankruptcy Court for the District of Delaware transferred venue for the involuntary bankruptcy...more

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