News & Analysis as of

Safe Harbors

IRS Issues New Rules for Management Contracts involving Tax-Exempt Financed Facilities

by Miller Canfield on

The Internal Revenue Service (IRS) issued Revenue Procedure 2017-13 (Rev. Proc. 2017-13) on Jan. 17, 2017. The procedure provides more flexible, modern rules for structuring management contracts involving tax-exempt financed...more

Outline for Discussion of New Issue Price Rules

New tax rules relating to establishing the issue price of publicly offered tax-exempt bonds become effective soon. This outline describes the new issue price rules, provides a high-level strategic analysis to help guide a...more

The FTC Seeks Comment: How Trusty Is The TRUSTe Plan For COPPA Certification?

by King & Spalding on

The Federal Trade Commission (FTC) is currently seeking comment on proposed changes to TRUSTe’s safe harbor program under the agency’s Children’s Online Privacy Protection Rule (COPPA). Per the Federal Register notice, the...more

New Safe Harbor Requirement to Maintain Immunity from Copyright Infringement

by Stinson Leonard Street on

Online Service Providers Re-File Your DMCA Agent Designations to Prevent Expiration - If your company has a website that allows third parties to post any kind of content (text, pictures or video), then it may be liable...more

New IRS Guidance Allows Plan Sponsors to Use Forfeitures for Safe Harbor Contributions, QNECs and QMACs

by McDermott Will & Emery on

Earlier this year, the IRS released proposed regulations which permit employers to use forfeitures to fund safe harbor contributions, QNECs and QMACs. ...more

Supreme Court to Resolve Circuit Split on Scope of 546(e)’s Safe Harbor Provision

Earlier this month, the Supreme Court announced that it will review the scope of Bankruptcy Code section 546(e)’s safe harbor provision. Section 546(e) protects from avoidance those transfers that are made “by or to (or for...more

Top 7 Reasons Why Websites Need a DMCA Agent

by Jaburg Wilk on

The Digital Millennium Copyright Act (DMCA) provides copyright protection and some limitations of liability for online copyright infringement if safe harbors are used. It governs the majority of US-based websites and...more

U.S. Supreme Court to Review Scope of “Settlement Payment Defense” for Bankruptcy Clawback Suits

by K&L Gates LLP on

On May 1, 2017, the U.S. Supreme Court announced that it would review the Seventh Circuit’s decision in FTI Consulting, Inc. v. Merit Management Group, LP, 830 F.3d 690 (7th Cir. 2016) (“Merit”), which addressed the scope of...more

Digital Copyright Ruling Creates New Vulnerabilities for Moderated Online Platforms

by Reed Smith on

A recent federal appeals court decision may lead online platforms that post user-generated content filtered by moderators to think twice before posting copyrighted material. In Mavrix Photographs, LLC v. LiveJournal, Inc.,...more

IRS Guidelines Provide Greater Flexibility to Nonprofit Borrowers

by Polsinelli on

New guidelines from the Internal Revenue Service substantially overhaul safe harbors that have existed for 20 years. Specifically, the IRS recently released Revenue Procedure 2017-13 (“Rev. Proc. 2017-13”), which establishes...more

IRS Expands Management Contract Guidelines for Projects Financed with Tax-Exempt Bonds

by Holland & Knight LLP on

The Internal Revenue Service (IRS) earlier this year released Rev. Proc. 2017-13 (the Guidelines), which contained new safe harbors for qualified management contracts relating to facilities financed with tax-exempt bonds. The...more

Funds Talk: May 2017 - Securitization Rules Offer Differing Definitions of ‘U.S. Person’

With the long-awaited U.S. rules requiring a level of risk retention in securitizations recently going into effect, an added wrinkle has been created by a slight difference in how “U.S. person” is defined in different...more

Advertising Law - May 2017

Trust for TRUSTe’s COPPA Changes? FTC Seeks Comment - Changes may be coming to TRUSTe’s safe harbor program under the Children’s Online Privacy Protection (COPPA) Rule, and the Federal Trade Commission is seeking public...more

Supreme Court to Hear Case on Scope of Section 546(e)'s Safe Harbor

by Jones Day on

On May 1, 2017, the U.S. Supreme Court agreed to hear Merit Management Group v. FTI Consulting, No. 16-784, on appeal from the U.S. Court of Appeals from the Seventh Circuit. The Court's decision could resolve a circuit split...more

FINRA Proposes Limited Safe Harbor for Desk Commentaries From Certain Requirements of FINRA Equity and Debt Research Rules

by Shearman & Sterling LLP on

FINRA recently published a proposal to establish a limited safe harbor for desk commentaries from certain requirements of FINRA’s equity and debt research rules. The comment period for the same expires on May 30,...more

State-Run Retirement Plans – What Labor Allowed

by McDermott Will & Emery on

With approximately 68 million US employees without access to a retirement savings plan through an employer, there has been increased movement by states to sponsor retirement type arrangements for private sector employees....more

What Should the Medical Marijuana Industry Prepare For If the New Rider Is Not in the Next Appropriations Bill in September?

by Garvey Schubert Barer on

The House Appropriations Committee released the 2017 Omnibus Appropriations bill on May 1 as part of the fiscal year. Congress decided to continue the 2015 rider[1] that prohibits the Department of Justice from spending funds...more

The Supreme Court - May 01, 2017

by Dorsey & Whitney LLP on

The Supreme Court of the United States issued decisions in two cases today: Bolivarian Republic of Venezuela v. Helmerich & Payne Int’l Drilling Co., No. 15-423: Respondent companies brought suit in federal court against...more

Tennessee Adds New Encryption And Timing Requirements To Its Data Breach Notification Law

by Dentons on

On April 4, 2017, Tennessee Governor Bill Haslam signed into law an amendment to the state’s data breach notification law, making two substantive changes to the statute...more

FINRA Proposes Desk Commentary Safe Harbor

by Latham & Watkins LLP on

The safe harbor would offer relief from certain requirements of FINRA’s research rules, but significant compliance obligations and questions remain. On April 12, 2017, the Financial Industry Regulatory Authority, Inc....more

Financial Services Weekly News - April 2017 #4

by Goodwin on

Editor's Note - State Regulators Sue OCC Over Federal FinTech Charter. On April 26, the Conference of State Bank Supervisors (CSBS) sued the Office of the Comptroller of the Currency (OCC) in the U.S. District Court for...more

Socially Aware: The Social Media Law Update Volume 8, Issue 2

Welcome to the newest edition of Socially Aware, our Burton Awardwinning guide to the law and business of social media. In this edition, we explore the threat to U.S. jobs posed by rapid advances in emerging technologies;...more

Oh Yes They Did! - Ninth Circuit Holds that Use of Moderators May Impact DMCA Safe Harbor Shield

by Bryan Cave on

In Mavrix Photographs, LLC v. LiveJournal, Inc., No. 14-56596 (9th Cir. 2017) the Ninth Circuit held that the use of moderators by social media website LiveJournal created a question of fact as to whether the Digital...more

Entering the FDCPA Safe Harbor Just Got More Difficult in the Second Circuit

by Seyfarth Shaw LLP on

The Second Circuit’s recent opinion in Carlin v. Davidson Fink LLP, No. 15-3105-cv (2d Cir. Mar. 29, 2017), has important ramifications for the debt collection industry....more

FINRA Proposes Limited Relief for Desk Commentary

by Morgan Lewis on

Is the proposed safe harbor for desk commentary a lifeline for sales and trading communications, or a death knell? ...more

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