The Fifth Circuit Court of Appeals ruled that the Federal Trade Commission's internal adjudication of deceptive advertising claims violates constitutional requirements...

This memorandum is designed to outline some of the basic administrative steps to be followed by the Trustee of an irrevocable life insurance trust (hereinafter referred to as an "ILIT" or the "Trust").

The increase in the federal estate, gift and generation-skipping transfer tax exemptions, coupled with the uncertain future (and possible complete repeal) of the transfer tax system, have led many people to believe that estate planning is no longer necessary.

Federal Overtime Revisions Moving Forward In late November, opponents of the proposed federal rules that would change overtime pay provisions abandoned their attempts to block the rules from going forward. The proposed changes had faced strong opposition from labor unions and had divided Democrats and Republicans along party lines. It is now likely that the revisions will go into effect in 2004.

Education expenses have soared over the past several years. According to collegeboard.com, the 2005–2006 average cost of tuition and fees at a private U.S. college was $21,235, up 5.9% from the previous year. The rising costs of education have led many to seek ways to help family and friends meet these obligations with minimal adverse tax consequences.

Organizations asking for your financial support often mention that contributions "may be tax deductible." The deductibility of charitable contributions for federal income tax purposes is subject to a variety of limits and restrictions. Outlined below is information to help you understand the applicable rules relating to charitable contributions made by individuals.

A SLAT is an irrevocable trust created and funded by one spouse (the "Donor Spouse") during his or her lifetime, for the benefit of the other spouse (the "Beneficiary Spouse").

The new Medicare Prescription Drug, Improvement and Modernization Act (MMA), signed by President Bush on December 8, 2003, has been described as the most significant restructuring of the Medicare program since Medicare's enactment in 1965. Although attention has focused on the prescription drug benefit authorized by this law (the new "Part D" of Medicare), other lesser-known provisions in the MMA will affect the day-today operations of health care providers. This article highlights a few of

The Justice Department has resumed targeted Second Request investigations to expedite merger reviews, while major entertainment industry consolidation faces legal challenges and the FTC secures record penalties for Hart-Scott-Rodino Act violations. These developments signal a shifting landscape in federal merger enforcement, balancing efficiency with rigorous antitrust scrutiny across multiple industries.

Warm feelings of affection may prompt one to make monetary gifts to loved ones. But those feelings can rapidly chill if the donor unexpectedly finds out that taxes are due on the gift. Donors who are considering making gifts in order to transfer wealth and shift income to the next generation also need to factor in the impact of any applicable gift taxes.

The USPTO's new Subject Matter Eligibility Declarations (SMEDs) offer patent applicants a strategic tool to overcome Section 101 rejections by submitting factual evidence that demonstrates technological improvements. This voluntary program, introduced through recent USPTO memoranda, requires examiners to substantively address submitted evidence and provides applicants with a mechanism to frame eligibility analysis before rejections are issued. Patent practitioners must understand when and how to deploy SMED

The Securities and Exchange Commission (SEC) recently issued final rules intended to be responsive to the "real time issuer disclosure" mandate in Section 409 of the Sarbanes-Oxley Act, that requires public companies to disclose material information on a "rapid and current basis".

A cradle of manufacturing and industry, Connecticut serves as home to a significant number of abandoned or partially used industrial properties. Plagued or stigmatized by either real or perceived environmental contamination, these legacy properties constitute Connecticut's "brownfields.

As the creator economy continues to expand, individuals who derive income from digital platforms face a critical estate planning question. For those who already have an estate plan, that plan may not adequately address the unique challenges of managing, valuing and transferring digital businesses, leaving these increasingly valuable assets vulnerable to confusion, lost revenue and family conflict.

As the new year approaches, we present our annual year-end advisory for 2025.

A cradle of manufacturing and industry, Connecticut serves as home to a significant number of abandoned or partially used industrial properties. Plagued or stigmatized by either real or perceived environmental contamination, these legacy properties constitute Connecticut's "brownfields.

The 2004 legislative session was, once again, active and provided significant legislation for the utility and regulated industries. Among other things, the session extended the moratorium on electric and gas transmission line construction across Long Island Sound and made numerous changes to the statutes governing the Siting Council ("Siting Council" or "Council").

The 2004 legislative session was, once again, active and provided significant legislation for the utility and regulated industries. Among other things, the session extended the moratorium on electric and gas transmission line construction across Long Island Sound and made numerous changes to the statutes governing the Siting Council ("Siting Council" or "Council"). The following is a summary of several significant bills that will have an impact upon consumers as well as utilities and regulated i

Connecticut's 2026 legislative session transformed the state's Unfair Trade Practices Act into a primary vehicle for technology regulation, creating fifteen new per se violations while systematically excluding private enforcement rights for AI and tech-related provisions. This shift represents a fundamental change in how Connecticut regulates technology companies, concentrating enforcement power exclusively with the Attorney General for areas ranging from AI companion safety to surveillance pricing.

A cradle of manufacturing and industry, Connecticut serves as home to a significant number of abandoned or partially used industrial properties. Plagued or stigmatized by either real or perceived environmental contamination, these legacy properties constitute Connecticut's "brownfields.