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Legal Alerts


Legal Alert: You Can’t Judge a Book By Its Cover: When Are Domestic Negotiations a “Sale” or “Offer to Sell”? (October 24, 2014)
In Halo Electronics, Inc. v. Pulse Electronics, Inc., 2013-1472, - 1656 (October 22, 2014), the Federal Circuit concluded that there was no direct infringement when substantial activities of a sales ...
Legal Alert: Proposed Approach for Applying the “Look-Back” Method When the Section 4980H Measurement Period Changes (October 16, 2014)
The Internal Revenue Service (IRS) recently issued Notice 2014-49 which describes a proposed approach for determining an employee’s full-time or part-time status for purposes of the employer shared ...
Legal Alert: ESMA Issues Final Draft Standards for the Central Clearing of Certain Interest Rate Swaps under EMIR (October 15, 2014)
On October 1, the European Securities and Markets Authority (ESMA) issued final draft regulatory technical standards (RTS) with respect to the central clearing of four classes of interest rate swaps ...
Legal Alert: FINRA Provides New Carve-Out Provisions to Include in Settlement and Confidentiality Agreements (October 15, 2014)
Financial Industry Regulatory Authority (FINRA) Member Firms have new language to include in their settlement and confidentiality agreements.  On October 9, FINRA released Regulatory Notice (RN) ...
Legal Alert: New Jersey Refund Opportunities Associated with the Deductibility of Other States’ Taxes (October 15, 2014)
On October 2, in PPL Electric Utilities Corporation v. Director, Division of Taxation, No. 000005-2011, the New Jersey Tax Court determined that federal deductions for the taxpayer’s payments of ...
Legal Alert: Massachusetts Treasurer Demands National Mutual Fund Records in Multistate Unclaimed Property Audit (October 8, 2014)
Late this summer, the Massachusetts Treasurer demanded mutual fund records on a nationwide basis as part of a multistate unclaimed property audit. Thirty-five (35) states are involved in the audit, ...
Legal Alert: Georgia PSC Issues Initial Decision in “Reconstruction in Substantial Kind” Case (October 7, 2014)
On September 17, 2014, a hearing officer for the Georgia Public Service Commission (PSC) issued an initial decision in a “reconstruction in substantial kind” case under Georgia’s Territorial Act, ...
Legal Alert: Eleventh Circuit Reverses Outlier Decision on TCPA Prior Express Consent Standard (October 7, 2014)
The U.S. Court of Appeals for the Eleventh Circuit has clarified the standard for “prior express consent” under the Telephone Consumer Protection Act (TCPA) in a September 29, 2014 decision reversing ...
Legal Alert: MTC Meets With Economic Firms to Continue Its Transfer Pricing Effort (October 6, 2014)
On October 6, the Multistate Tax Commission Arm’s-Length Adjustment Service Advisory Group (the “Group”) met in Atlanta, Georgia, to continue its foray into transfer pricing audits. The Group first ...
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