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Congress Amends Section 831(b) (February 2016)
Captive Insurance Company Reports
On December 18, 2015, President Barack Obama signed into law amendments to Section 831(b) of the Internal Revenue Code of 1986, as amended (the “IRC”), as part of the Protecting Americans from Tax ...
Sales Tax Considerations in Financing Transactions—Does Substance over Form Govern? (February 2016)
Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting) Volume 25, Number 10
When a company undertakes a financing transaction, federal and state income tax considerations most frequently take priority in the tax department. In certain financing transactions, however, one ...
New Year’s Resolutions for Pharma: Review Production Procedures for IP Opportunities (February 1, 2016)
Pharmaceutical Compliance Monitor
In an article published by Pharmaceutical Compliance Monitor, Sutherland Partner William Warren suggests as a New Year’s resolution that pharmaceutical companies review compliance and quality control ...
Dialing-In: TCPA Hot Issues for 2016 (January 28, 2016)
Sutherland’s TCPA Team has identified a number of hot topics that set the stage for the Telephone Consumer Protection Act in 2016. The more significant issues include: Will the FCC's Omnibus ...
The Fate of the Multistate Tax Compact Election (January 27, 2016)
In their article for Law360, Sutherland attorneys Timothy Gustafson and Eric Coffill analyze the California Supreme Court’s recent decision in Gillette Company v. Franchise Tax Board, and discuss the ...
Price Optimization: 2015 in Review and a Look Ahead (January 27, 2016)
2015 saw approximately one-third of U.S. states join the first state, Maryland, in issuing guidance to property and casualty insurers with respect to price optimization; action by the National ...
DirecTV v. Imburgia: It’s Deja Vu All Over Again—Supreme Court Upholds Validity And Enforceability of Mandatory Arbitration Provisions and Class Action Waivers (January 26, 2016)
Bloomberg BNA Class Action Litigation Report
In an article published in Bloomberg BNA’s February 2016 Class Action Litigation Report, Sutherland attorneys Lewis Wiener and Francis Nolan discuss the U.S. Supreme Court’s 6-3 vote in DirecTV v. ...
The Litigation Group of Sutherland Asbill and Brennan LLP has published REDIAL: 2015 TCPA YEAR IN REVIEW – ANALYSIS OF CRITICAL ISSUES AND TRENDS. This publication reflects our in-depth analysis of ...
Top 10 Employer Resolutions For 2016 (January 12, 2016)
As we bid adieu to 2015, we welcome a new year already bustling with changes. Issues ranging from the overtime exemptions to changes to the Affordable Care Act will keep employers on their toes in ...
Assessing the Proposed ‘Capital Acquisition Broker’ Rule (January 7, 2016)
For many years, the private fund industry and the securities bar have called for a limited rule set to govern broker-dealers solely engaged in raising capital for private funds or other issuers of ...
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