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Legal Alert: California Court of Appeal Holds Doing Business ≠ Any Activity Engaged In for Pecuniary Gain (January 14, 2017)
On January 12, 2017, the California Court of Appeal held in a published opinion that a taxpayer passively holding a 0.2 percent interest in a California-based limited liability company (CA LLC) was ...
Legal Alert: Checkfree – Another Taxpayer Win on New York State Online Service Receipt Sourcing; ALJ Determination Mirrors Expedia (January 13, 2017)
New York taxpayers received additional guidance on the important issue of whether online services constitute “service” receipts, and how those receipts should be sourced, for New York corporate ...
Legal Alert: Is It Safe? Limits of “Safe Harbor” for Temporary Holds on Senior Investor Transactions Under Proposed FINRA Rule 2165 (January 12, 2017)
I. Introduction In addition to the recent increase in regulatory focus on senior investors,1 earlier this fall, the Financial Industry Regulatory Authority (FINRA) filed a rulemaking proposal (the ...
Legal Alert: 2016 Year in Review (January 10, 2017)
In 2016, the Department of Labor (DOL) continued a curtailed program of interpretive guidance under the Employment Retirement Income Security Act of 1974, as amended (ERISA). As has been the case for ...
Legal Alert: Hit ‘em Where They Ain’t – TCCWNA Class Actions Target Broad Range of Consumer-Facing Practices (January 5, 2017)
Consumer-facing businesses that advertise and sell to New Jersey consumers, whether through brick and mortar operations or over the Internet, are being targeted in class action lawsuits under New ...
Legal Alert: SEC Staff Provides Guidance on Disclosure of Sales Load Variations and Filing of New Share Classes in Light of the DOL Fiduciary Rule (January 5, 2017)
I. Introduction On December 16, 2016, the Division of Investment Management (IM) of the Securities and Exchange Commission (SEC) published a Guidance Update (the Guidance) providing guidance on ...
Legal Alert: Treasury and DOL Update 2016-2017 Regulatory Agendas for Employee Benefits  (January 4, 2017)
The principal regulators of U.S. employee benefits have recently published updates to their guidance plans for the coming months. On October 31, 2016, the U.S. Department of the Treasury and the ...
Legal Alert: Federal Insurance Office Report Highlights Consumer Protection Issues Raised by Big Data, Cyber Risks (December 30, 2016)
On November 21, 2016, the Federal Insurance Office (FIO) issued its first ever annual Report on the Protection of Consumers and Access to Insurance (Report). The Dodd-Frank Wall Street Reform and ...
Legal Alert: NY DFS Publishes Revised Proposed Cybersecurity Rules for Financial Services Companies (December 30, 2016)
On December 28, 2016, the New York Department of Financial Services (the DFS) published a revised proposed cybersecurity regulation (the Revised Regulation) for further public comment. First ...
Legal Alert: NAIC Report: 2016 Fall National Meeting (December 29, 2016)
The National Association of Insurance Commissioners (NAIC) held its 2016 Fall National Meeting December 10-13. Despite the glitzy setting at the Fontainebleau Hotel in Miami Beach, there were no ...
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