Bill on Bankruptcy: Easterbrook Turns the Tide on Student Loans
Bill on Bankruptcy: AMR Make-Whole Opinion Vulnerable on Appeal
Bill on Bankruptcy: Fee Agreement Puts Law Firm In Trustee's Sights
Copyright Safe Harbors: Establishing Protection Against Infringement Claims
In recent years there has been a remarkable expansion of antitrust enforcement in the area of intellectual property (IP). This trend is illustrated by an increasing willingness of the European Commission (the Commission) and...more
Section 1411 of the Patient Protection and Affordable Care Act (the "ACA") levies a new 3.8% tax on "net investment income" (the "NII Tax"). Among other things, the net investment income subject to the NII Tax includes...more
As online social gaming becomes more pervasive in the lives of children today, it is vital for video game providers to understand and comply with the Children’s Online Privacy Protection Act Rule (“COPPA Rule”). The COPPA...more
On February 20, the U.S. Department of Health & Human Services, Office of the Inspector General (OIG) released Advisory Opinion 14-02, concerning the use of preferred hospital networks as part of certain Medicare Supplemental...more
Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies.
The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more
In general, discharge of indebtedness income is excluded from the gross income of a taxpayer (other than a C corporation) if the indebtedness is qualified real property business indebtedness (QRPBI). To qualify as QRPBI, the...more
On January 10, 2014, the Internal Revenue Service (IRS) released final regulations governing the employer shared responsibility provisions of the Affordable Care Act (ACA). The final rule addresses application of the...more
In the Canadian Federal Budget released on February 11, 2014, the Department of Finance signaled its intention to enact a domestic treaty-shopping rule, generally allowing the Canada Revenue Agency (CRA) to deny treaty...more
The FTC has announced its unanimous approval for the kidSAFE Seal Program proposed by Samet Privacy, LLC under the “safe harbor” provision of the COPPA Rule (the “kidSAFE Seal Program”). The Commission’s decision comes after...more
On February 11, the FTC announced a settlement to resolve allegations that a children’s online entertainment company falsely claimed it was abiding by the U.S.-EU Safe Harbor international privacy framework. The FTC alleged...more
Last week, the FTC announced that it had settled with a gaming company that falsely claimed to be certified under the US Safe Harbor. The Safe Harbor agreement is a self-certification arrangement under which you can transfer...more
No doubt about it: the U.S. Federal Trade Commission (FTC) is serious about taking action against companies that misrepresent their U.S.-EU Safe Harbor certification status. On February 11, 2014, the FTC announced that...more
Rev. Proc. 2014-20, released on February 5, provides guidance regarding whether debt secured by an interest in a disregarded entity that holds real estate — rather than by the real estate itself — qualifies for the exclusion...more
In a recent decision by the United States Bankruptcy Court for the Southern District of New York, Weisfelner, v. Fund 1, et al. (In re Lyondell Chem. Co.), 2014 Bankr. LEXIS 159 (Bankr. S.D.N.Y. January 14, 2014), the Court...more
To welcome in the new year, the Internal Revenue Service (the “IRS”) issued Rev. Proc. 2014-12, 2014-3 I.R.B. 415, to provide administrative guidance to the federal historic tax credit industry in the aftermath of the Third...more
Public companies around the country labor under the misunderstanding that the Private Securities Litigation Reform Act’s “Safe Harbor” provision protects them from liability for publicly announced earnings guidance and other...more
The IRS has announced a new safe harbor from the discharge of debt income rules.
Debt that is cancelled, discharged or forgiven is generally taxable as income, but there are exceptions. Under one exception, certain...more
In December 30, 2013, the EPA approved the use of a new ASTM Phase I environmental site assessment standard, E1527-13 (“2013 Standard”), in order to satisfy the CERCLA “all appropriate inquires” rule and qualify for certain...more
High-Profile Mistake Could Cost Data Brokers:
Could a recent marketing error by OfficeMax impact the entire data-driven marketing industry?
The company sent a mailer addressed to “Mike Seay, Daughter Killed in...more
The Federal Trade Commission has flexed its muscles in relation to the Safe Harbor privacy framework, but has it done enough to placate European sceptics?
The US Federal Trade Commission (“FTC”) announced on 21 January...more
Beware: Even if your company substantially complies with the Privacy Principles of the US-EU Safe Harbor, failure to annually re-certify can land you in hot water.
Twelve US businesses—ranging from sports teams, to...more
On January 21, 2014, the Federal Trade Commission ("FTC") announced agreements ("Settlements") with twelve companies to settle the FTC’s claims that each of the companies had falsely represented that they were in compliance...more
On January 31, 2014, the Federal Communications Commission ("FCC” or “Commission”) released the 2014 FCC Forms 499-A and 499-Q and accompanying instructions....more
On January 21, the FTC announced agreements with 12 companies to resolve allegations that the companies falsely claimed compliance with an international privacy framework. The FTC complaints explain that the U.S.-EU Safe...more
Quentin Tarantino's case could ultimately turn on one little word at the end of Gawker's story...more
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