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When are Premiums Paid to a Captive Insurance Company Deductible for Federal Income Tax Purposes? (January 4, 2017)
In their article for, Sutherland attorneys P. Bruce Wright, M. Kristan Rizzolo and Saren Goldner review the basic requirements that must be met for insurance premiums paid to a captive ...
Nortel, Lucent, and California and Treatment of Embedded Software (January 2, 2017)
State Tax Notes
In his Board Brief for State Tax Notes, Sutherland Senior Counsel Eric Coffill, who is also a member of the publication’s Advisory Board, discusses what he believes to be the dark house issues of ...
Machine Learning: Reasonable and Ready? Who Decides? (Winter 2016)
Partnering Perspectives
While artificial intelligence conjures up thoughts of science fiction, the reality is that we use it every day without realizing it.  In their article for Winter 2016 edition of Partnering ...
A Subtle Snare of the Justice Against Sponsors of Terrorism Act: Potential Liability for Businesses Indirectly Supporting International Acts of Terrorism (December 2016)
Partnering Perspectives
While the primary goal of the Justice Against Sponsors of Terrorism Act (JASTA) was to allow the families of victims of terrorist attacks to bring suit against Saudi Arabia for its alleged role in ...
Addressing the Attorney-Client Privilege in M&A Transactions (December 2016)
Partnering Perspectives
The ownership and control of attorney-client privilege can be a key issue in M&A transactions. In the absence of conscious planning for appropriate allocation of the attorney-client privilege, any ...
Meet the New Boss, Same as the Old Boss: Months After Spokeo, Courts Inconsistent in Article III Standing Analyses (December 2016)
Partnering Perspectives
Several months after the decision of the Supreme Court of the United States in Spokeo, there is no real consensus on when and why a complaint should be dismissed for lack of Article III standing in ...
Trending: ADA Website Accessibility Lawsuits (December 15, 2016)
Over the past year, more than 240 lawsuits, most of them class actions, have been filed against companies, principally in the retail, hospitality and financial services industries, alleging ...
Objectively Evaluate Safety Gaps for Accurate Risk Analysis in Construction (December 12, 2016)
Construction Executive Risk Management
Following a construction safety incident, it is not uncommon to examine the event and conclude that the cause of the incident was simple and preventable. Countless prior investigations have confirmed ...
Auto Companies Should Take Note of Recent DTSA Case Law (December 7, 2016)
Recent case law under the newly enacted Defend Trade Secrets Act (DTSA) of 2016 emphasizes the importance of the act to automotive companies interested in protecting their trade secrets. Although ...
A Banner Year for Monetary Awards Standards in IP Cases (December 6, 2016)
Thus far, 2016 has been an important year for all types of intellectual property cases, and particularly for standards relating to monetary awards for enhanced damages and attorney’s fees. In their ...
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