Safe Harbors

News & Analysis as of

Maryland Enacts Mandatory Private-Sector Retirement Program That Impacts Most Maryland Employers

Maryland joins California, Connecticut, Illinois, and Oregon in leading state initiatives to set up state-sponsored retirement plans for employees. The Maryland Small Business Retirement Savings Program and Trust (“the...more

Deductibility of Transaction Costs for a Target Company: No Safe Harbor in Deemed Asset Deals

On June 10, 2016, the Internal Revenue Service released a Chief Counsel Memorandum dated July 8, 2015, addressing the issue of whether a target S-corporation, which participated in a transaction in which the parties made a...more

Capitol Records LLC v. Vimeo LLC - USCA, Second Circuit, June 16, 2016

In copyright infringement suit against user-generated video website Vimeo, Second Circuit holds that DMCA safe harbor protections apply to pre-1972 sound recordings, and that Vimeo is entitled to DMCA protections even though...more

Does Federal Bankruptcy Law Preempt State Law Fraudulent Transfer Claims Assigned to a Bankruptcy Estate Representative?

The U.S. Bankruptcy Court for the District of Delaware recently issued an opinion that addresses, among other issues, the question of whether section 546(e) of the Bankruptcy Code preempts certain fraudulent transfer...more

IRS Provides New 409A Guidance; New Proposed Regulations Provide Additional Clarity, Warn of Abusive Practices, and Present...

In Depth - Additional flexibility to use Section 409A exemptions - ..Expanded availability of the rules for transaction-based compensation for stock rights and incentive stock options. The final regulations allow...more

Internet Service Providers and Oldies Fans Rejoice: Second Circuit Holds the DMCA Safe Harbor Covers Pre-1972 Sound Recordings

The Second Circuit’s decision last week in Capitol Records, LLC v. Vimeo, LLC was a victory for internet service providers who host third-party content. It plugged a major loophole in the DMCA safe harbor for information...more

CFPB Announces Dollar Threshold Adjustments to the Truth in Lending Act

The Consumer Financial Protection Bureau (CFPB) recently released a final rule amending the dollar thresholds in Regulation Z, which implements the Truth in Lending Act (TILA). The CFPB’s final rule has two primary effects....more

Copyright Flash Report: Attorneys' Fees and Pre-1972 Safe Harbor

Objective Reasonableness Must Receive “Substantial Weight” in Copyright Attorney-Fee Shifting Decisions:Kirtsaeng v. John Wiley & Sons, Inc., No. 15-375 (U.S. June 16, 2016) - Kagan, J. In a unanimous decision, the...more

Second Circuit Extends DMCA Safe-Harbor Protection to Pre-1972 Sound Recordings, Clarifies Scope of Exceptions for Willful...

On June 16, 2016, the U.S. Court of Appeals for the Second Circuit issued its long-awaited decision in Capitol Records, LLC v. Vimeo, LLC, No. 14-1048 (2d Cir. 2016). First, the Second Circuit held that the "safe harbor"...more

Second Circuit Reinforces the Scope of the Digital Millennium Copyright Act’s Safe Harbor Provision

In Capitol Records LLC v. Vimeo, LLC, the Second Circuit issued a decision clarifying the Digital Millennium Copyright Act’s (“DMCA”) safe harbor provision, which protects certain Internet service providers from liability for...more

Financial Services Committee Approves Bills Relating to Capital Formation

The House Financial Services Committee held a markup session on June 15, 2016 to discuss a number of bills, including many relating to capital formation and the lessening of regulatory burdens for smaller reporting companies....more

Tennessee Updates Data Breach Notification Law

The State of Tennessee recently amended its data breach notification statute, Tenn. Code Ann. § 47-18-2107, which is set to go into effect on July 1, 2016. Numerous commentators have proclaimed that the amendment marks a...more

Narrowing the Gap for the Price-Cost Test: Lessons From Eisai v. Sanofi-Aventis

For companies that rely on price discounting as a sales and marketing tool, navigating antitrust risk can be difficult. Lower prices always benefit customers in the short run, but economic theory creates room for plaintiffs...more

Illinois Joins the Fray: Strengthens its Laws Around Data Breach Notification and Data Security

Sophisticated phishing scams and muscular hacking efforts continue to compromise personal and sensitive information held by insurers, hospital systems, and businesses large and small. In response, many states have...more

IRS Issues Updated Notice Regarding Safe Harbor for Transfers of Property to Regulated Public Utilities by Electricity Generators

In Depth - On June 10, 2016, the Internal Revenue Service (IRS) issued Notice 2016-36 (the Notice), updating the safe harbor (Safe Harbor) regarding transfers of property from an electricity generator to a regulated...more

Energy Tax Law Alert: IRS Expands Safe Harbor for Transfers of Property to Transmission Providers

The IRS on June 10 issued Notice 2016-36, which expands a safe harbor allowing certain transfers of property to regulated public utilities to be treated as nontaxable contributions of capital to a corporation, rather than as...more

Tennessee Legislature Amends Data Breach Notification Statute - Encryption is No Longer an Automatic Safe Harbor

On March 24, 2016, Governor Haslam signed S.B. 2005 which amends Tennessee's data breach notice statute. The amended statute will go into effect on July 1, 2016. The new Tennessee breach notice requirements are triggered by...more

IRS modifies and extends continuity safe harbor, clarifies other guidance for production tax credit eligibility

The IRS has released Notice 2016-31, which extends and modifies the “continuity safe harbor” for purposes of the “begun construction” requirement applicable to the renewable electricity production tax credit (PTC) under §45...more

State Safe Harbor Doctrines: A Life Preserver from False Advertising Claims Facing Alcohol Manufacturers?

Food and beverage companies, beset by lawsuits about their product labels, struggle to find consistent application of consumer protection laws across the country. The experience of one distiller and its use of one word on its...more

Taxing LLC Options (It’s Complicated)

Options, warrants, convertible equity and convertible debt are all familiar tools of corporate finance. Taxing LLC Options covers the federal income taxation of non-compensatory options (NCOs) issued by partnerships and LLCs...more

EEOC Takes Aim at Erroneous Application of ADA “Safe Harbor” to Wellness Programs

In its preamble to the final regulations under the Americans with Disabilities Act (“ADA”) published May 17, 2016, which will be the topic of an upcoming blog post, the Equal Employment Opportunity Commission (“EEOC”) once...more

In Case You Missed It: The EEOC Sneaks in Its Final Wellness Program Rule Ahead of The DOL’s New OT Rule

The employer community was sent into a frenzy with the Department of Labor’s release on May 18, 2016 of its final white-collar overtime regulations. Just two days before however, the Equal Employment Opportunity Commission...more

Illinois strengthens, expands scope of personal information protections

With the passage of the Illinois Personal Information Protection Act (HB1260) last month, Illinois substantially broadened the definition of personally identifiable information, and imposed requirements on data collectors for...more

SEC Completes JOBS Act Rulemaking with Amendments to Exchange Act Registration Rules

The SEC recently adopted rules implementing Title V and Title VI of the Jumpstart Our Business Startups Act (the “JOBS Act”) and Title LXXXV of the Fixing America’s Surface Transportation Act (the “FAST Act”). Title V and...more

OIG Issues Favorable Advisory Opinion Regarding Wholly Owned GPO Arrangement

The U.S. Department of Health and Human Services Office of Inspector General (OIG) on May 9, 2016, issued Advisory Opinion 16-06, finding a sufficiently low level of risk in a group purchasing organization (GPO) arrangement...more

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