If your company maintains a fully insured group health plan, it may have received - or will soon receive - a check from its insurer under the requirements of the so-called "85/15 Rule" of the Patient Protection and Affordable Care Act.

The Internal Revenue Service (IRS) recently revoked Private Letter Ruling (PLR) 201214007, which found that facility-specific power purchase agreements (PPAs) are considered part of the underlying wind energy facilities and, therefore, no portion of the purchase price of the wind energy facilities should be allocated to the PPAs.

The Federal Reserve, alongside the Office of the Comptroller of the Currency (OCC) and Federal Deposit Insurance Corporation (FDIC), released their highly anticipated Notice of Proposed...

In a 5-4 decision, the U.S. Supreme Court upheld June 28, 2012, virtually all of the Affordable Care Act (with certain limitations as to the expansion of Medicaid under the Act), ruling that although the individual mandate to purchase health insurance is itself unconstitutional, the fine assessable against individuals who fail to obtain health insurance constitutes a "tax," the levying of which falls within Congress' constitutional taxing powers.

he Second Circuit Court of Appeals upheld the dismissal of a proposed class action against Flipps Media (now Triller TV), ruling that the company did not violate the federal Video Privacy Protection Act...

On July 3, 2025, a federal court rejected Safeway's attempt to make customers resolve a false advertising lawsuit in arbitration instead of court.

My practice revolves primarily around mergers and acquisitions (M&A) and joint ventures (JVs). I advise a number of entertainment clients, including artists, production...

If you've been following the world of college sports lately, you've probably heard about the big changes coming from the House v. NCAA settlement.

Recent developments from the Network Advertising Initiative (NAI) and the California Privacy Protection Agency (CPPA) impact how businesses manage consumer opt-out preferences...

The National Advertising Division of BBB National Programs recently released a report that influencers, creators and those who work with them may find particularly relevant regarding...

The U.S. Court of Appeals for the Eighth Circuit vacated the FTC's "click to cancel" rule which was set to take effect on July 14.

Two recent stories highlight how the use of AI can create challenges around perception and trust.

The Federal Trade Commission announced a settlement with Myspace over disclosure of Myspace users' personal information.

Employers in California may no longer ask or require employees or applicants to provide their log-in credentials for social media sites such as Facebook, Tumblr and Twitter.

"In other words, you must continue to protect customer information that you obtained from a customer, even if they are no longer a customer, for as long as you have that customer information in your possession," FTC staff advised

This decision marks a shift in the Ninth Circuit's CIPA approach by lowering the pleading threshold, reinforcing the need for prior consent, and affirming California jurisdiction over companies collecting data from residents.

Beginning March 1, 2012, any non-governmental entity, wherever located, must amend existing agreements with third-party service providers that receive, store, maintain, process, or otherwise are permitted access to personal information (in both electronic and non-electronic format) to require such service providers to implement appropriate security measures for the personal information of Massachusetts residents consistent with the requirements of 201 CMR 17.00 ("Standards for the Protection of

As of September 15, 2025, the NAI has discontinued its cookie- and email-based opt-out tools. Companies should update their privacy policies accordingly...

We thank one of our clients for bringing this case to our attention. In "Judith Lang v. Commissioner (December 10, 2010)", a mother paid medical expenses that had been incurred by her adult daughter.

New York state tax law currently provides that a New York resident person, including a trust, that owns stock that is qualified small business stock (QSBS) under Section 1202 of the Internal Revenue Code...