In United States v. Textron Inc, 577 F.3d 21 (1st Cir. 2009), cert. denied, 2010 WL 2025148 (May 24, 2010), the First Circuit held that Textron's tax accrual workpapers—specifically, spreadsheets listing uncertain tax positions, percentage estimates of the hazards of litigation, and tax reserve amounts—were not work product and therefore were not privileged.

Barack Obama became the 44th president of the United States amid mile-high expectations for positive change with respect to the economy, war in Iraq, health care, energy policy, the environment—and yes, immigration.

The just-ended political campaigns have familiarized many voters with the fact that some candidates have promised to support a bill called the "Employee Free Choice Act," and that the bill would take away the right of working people to vote in private about whether they want to be represented by a union.

Hospitals, physicians, and other providers across the country will be introduced in 2009 to the new Medicare contingency-fee contractors. The national rollout of the Recovery Audit Contractor program has been delayed, but contractors will be unleashed on providers when a bid protest is resolved in February.

Internal Revenue Code Section 409A requires that any deferred compensation payment that is made on account of separation from service to a "specified employee" of a public company be delayed for at least six months following separation from service.

Group health plans in existence on March 23, 2010, when health care reform was enacted, are not required to comply with certain plan requirements under health care reform (further described in the chart below).

In an apparent effort to head off another potential reversal by the U.S. Supreme Court, the U.S. Court of Appeals for the Federal Circuit in its October 30 en banc decision in In re Bilski sought to limit the patent eligibility of certain "types" of processes, especially those relating to certain types of software and so-called "business methods."