Monthly Minute | January 2020
Intellectual property is often a company’s most valuable asset – and one of its most vulnerable. From onboarding to termination, employees play a critical role in either safeguarding or unintentionally compromising IP rights....more
Estate planning traditionally focuses on tangible assets, including real estate, investments, and personal property. But in today’s digital age, your intellectual property may be just as valuable, and often more vulnerable....more
The valuation of customer-related intangible assets is a key element of many business appraisals. These intangibles lack physical substance but are crucial assets for a company's success, often representing significant value...more
It is axiomatic that a transaction between related businesses – i.e., businesses that are owned or controlled directly or indirectly by the same interests (a “controlled group”) – will generally be subject to heightened...more
At a pivotal moment for the world economy, the 2025 Nobel Prize in Economics rightly honors Joel Mokyr, Philippe Aghion, and Peter Howitt for showing how the forces of innovation drive sustained economic growth and lift...more
The enactment of the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act regularized digital assets as a part of the U.S. financial system. However, there remain unresolved questions relating to...more
On Oct. 6, Delaware’s Court of Chancery dismissed an action seeking to freeze and recover over 1,000 ether (ETH) from two ex-employees of Duelbits, a Curacao-based online crypto casino, holding that ETH is intangible property...more
After nearly a decade of development, the California Franchise Tax Board promulgated changes to its market-based sourcing regulation for sales of other than tangible personal property. The amended regulation is particularly...more
President Donald Trump issued a presidential order (the Order) on July 8, 2025, retroactively prohibiting the acquisition of Jupiter Systems LLC, a Delaware limited liability company, by Suirui International Co. Ltd., a Hong...more
The California Department of Tax and Fee Administration (CDTFA or Department) hosted its third workshop (Workshop III) on December 9, 2024, to discuss and receive input on technology transfer agreements (TTAs)....more
In the last couple of months of 2024, the FASB issued some “invitations to comment” intended to allow FASB stakeholders to express their views on whether or not the FASB should pursue the projects identified. It could well...more
When the King of Pop passed away in 2009, he left behind more than just a rich legacy of music and pop culture. He also left behind a colossal estate that soon became entangled in one of the most scrutinized, drawn-out...more
With the allure of tax incentives for foreign derived intangible income and an increase in foreign audits scrutinizing transfer pricing, bringing intellectual property (IP) back to the United States is increasingly...more
To protect its data and better compete in the market, an organization must treat its data as an intellectual property. That means understanding the different intellectual property regimes and their accompanying requirements....more
The characterisation of fixed and floating charges remains a complex area, not least with respect to new intangible asset types. The key distinction between a fixed and a floating charge is well established as a matter of...more
The U.S. Department of Energy, Office of the Under Secretary for Infrastructure (S3) (DOE) held a webinar and released a memorandum on May 24, 2024, that provided key updates and guidance regarding award negotiations for...more
Intellectual Property (IP) has always been important to healthcare and life sciences companies as they develop new therapies, products, and / or processes. But knowing how to value, manage, and protect their IP is a growing...more
In 2023, the world-wide value of intangible assets (e.g., contractual rights and intellectual property (IP), such as patents, copyrights, and proprietary technology) reached USD57.3 trillion, surpassing pre-pandemic levels...more
One may be surprised to learn that in 2020, according to a study on intangible assets undertaken by Ocean Tomo (Intangible Asset Market Value Study - Ocean Tomo), 90% of the value of S&P 500–listed companies was accounted for...more
Accounts receivable serve as an important source of collateral – indeed, receivables and other rights to payment represent the lifeblood of asset-based lending, securitizations and factoring arrangements. Article 9 of the...more
Key Points- In two landmark decisions, the Supreme Court and the 1st Circuit significantly pared back the scope of the federal mail and wire fraud statutes. In Ciminelli v. United States, a political corruption case, the...more
BACKGROUND: SECTION 367(D) Section 367(d) generally addresses outbound transfers of intangible property to a foreign corporation. It treats a US transferor that transfers intangible property subject to Section 367(d) as...more
On May 2, 2023, the Department of the Treasury and Internal Revenue Service (“IRS”) issued proposed Treasury Regulations (REG-124064-19) that would, in certain cases, terminate the application of Section 367(d) when...more
This article is part of a collaboration inside The Culture Lab @ Ankura where experts from different fields come together to tell a more impactful story about business outcomes. For this session, Karen Fletcher from Ankura...more
It was a busy end to the year, as courts handed down several key insurance decisions before ringing in 2023. The Ohio Supreme Court considered the contours of “direct physical loss or damage” in two separate decisions –...more