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Your search for ‘Sutherland Asbill & Brennan LLP’ returned 366 results

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  • Article

    Treasury Announces Retirement Savings Initiatives

    On September 5, 2009, the U.S. Department of the Treasury announced the issuance of several Internal Revenue Service (IRS) rulings and notices and other initiatives intended, as stated in Treasury’s press release, “to make it easier for working families to save, particularly for retirement.”
    United StatesEmployment and HR
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Don´t Tax You, Don´t Tax Me, Tax Anything Delivered Electronically

    In the worst economic environment that states have confronted in decades, their budget proposals are targeting taxation of electronically delivered products and services. New York, North Carolina, Washington and Wisconsin have already signaled their intention to move forward with new taxes on the digital world during their 2009 legislative sessions.
    United StatesTax
    Sutherland Asbill & Brennan LLP
Sutherland Asbill & Brennan LLP
  • Article

    Textron - First Circuit Holds That Tax Accrual Workpapers Are Protected Work Product But Creates Uncertainty Regarding Waiver

    On January 21, 2009, the U.S. Court of Appeals for the First Circuit issued its much anticipated decision in “United States v. Textron”, 2009 WL 136752 (1st Cir. 2009), “aff’g in part, vacating in part and remanding” 507 F. Supp. 2d 138 (D. R.I. 2007).
    United StatesTax
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    "Technological Arts" Test is Improper Subject Matter Requirement for Business Method Patents

    In 1980, the Supreme Court of the United States held that "anything under the sun made by man" is patentable. Later decisions by other courts also affirmed the patentability of business method claims.
    United StatesIntellectual Property
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    The Federal Circuit Resolves Conflicting Precedent Regarding Intent Requirement For Patent Infringement By Inducement

    On December 13, 2006, in DSU Medical Corp. v. JMS Co., Ltd., Appeal Nos. 04-1620, 05-1048, -1052 (Fed. Cir. Dec. 13, 2006), the United States Court of Appeals for the Federal Circuit clarified the intent requirement to prove infringement by inducement under 35 U.S.C. § 271(b).
    United StatesIntellectual Property
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    IRS Provides Transitional Guidance On Employee Diversification Rights With Respect To Publicly Traded Employer Securities

    On December 1, 2006, the IRS issued Notice 2006-107 providing guidance on the investment diversification requirements applicable to publicly traded employer securities held by defined contribution plans. The Pension Protection Act of 2006 (the Act) requires that defined contribution plans other than certain ESOPs provide applicable participants the right to divest publicly traded employer securities in their accounts and to reinvest those amounts in certain diversified investments.
    United StatesTax
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Unique Active Ingredient in Drug Product Can Mean Patent Term Extension

    The U.S. Court of Appeals for the Federal Circuit recently affirmed two separate district court decisions finding that patents on newly approved pharmaceutical active ingredients are eligible for patent term extension under 35 U.S.C. § 156(a)(5)(A), to account for time lost during Food and Drug Administration (FDA) regulatory review.
    United StatesIntellectual Property
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Point/Counterpoint: The Simultaneous Examination of Opposing Experts

    United StatesAccounting and Audit
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    PLI Securities Arbitration 2005: Telling Your Story

    The Practicing Law Institute held its annual Securities Arbitration Seminar in New York City on August 17, 2005. The theme of the seminar was the importance of framing facts and issues in order to present the client’s most compelling story to the arbitration panel.
    United StatesFinance and Banking
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Obtaining Relief From Tenant Allowance And Build-Out Obligations When A Tenant Files For Bankruptcy

    As our economy slides into what could be a long and severe recession, retail bankruptcies are expected to increase.
    United StatesReal Estate and Construction
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Expanding Use of Electronic Media for Benefit Plans/Communications

    On July 13, 2005, the Internal REvenue Services ("IRS") published proposed regulations addressing the use of electronic media by employers and plan administrators to provide notices to plan participants and beneficiaries, and by participants to transmit elections or consents relating to employee benefit plans.
    United StatesEmployment and HR
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Sutherland Study Finds That It Sometimes Pays To Litigate Against FINRA (Formerly NASD)

    Sutherland Asbill & Brennan LLP has completed its annual analysis of litigated disciplinary proceedings brought by the Financial Industry Regulatory Authority (FINRA, formerly NASD) against broker-dealer firms and registered representatives.
    United StatesFinance and Banking
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Domain Name Registration in New .Mobi Top Level Domain

    On May 22, 2006, dotMobi (the informal name of mTLD Top Level Domain, Ltd.) announced the launch of the .mobi domain registry for web sites formatted for optimum use by mobile devices.
    United StatesIntellectual Property
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    "Remote Interface" Limitation In Patented Financial Account Application System Not Satisfied By A User´s Home PC

    A divided panel of the U.S. Court of Appeals for the Federal Circuit recently held that, in an automated account application processing patent, the claim limitation "remote interface" required a computer maintained by the account provider and was not satisfied by the end user's own personal computer.
    United StatesIntellectual Property
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    California Restructures Its Corporate Income Tax

    As state legislators were falling asleep after several days of marathon sessions, a budget bill was finally passed on February 19 that drastically alters several aspects of California’s corporate income tax.
    United StatesTax
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Employee Benefit Developments

    United StatesCorporate/Commercial Law
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Illinois Supreme Court Ruling Raises Questions Regarding Sourcing Regulations And Sales Tax Rules

    In "Exelon Corp. v. Dep’t of Rev.", Docket No. 105582, 2009 Ill. LEXIS 188 (Ill. Feb. 20, 2009), a divided Illinois Supreme Court held that electricity is tangible personal property for purposes of Sec. 201 of the Illinois Income Tax Act.
    United StatesTax
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    “Polar Tankers” Oral Argument Forthcoming And California Dividends Received Deduction Denied

    The U.S. Supreme Court is set to hear oral argument in “Polar Tankers, Inc. v. City of Valdez”, 182 P.3d 614 (Alaska 2008), “cert. granted”, 129 S. Ct. 762 (Dec. 12, 2008) (No. 08-310) on April 1, 2009.
    United StatesTax
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    SDNY Dismisses SEC Reg FD Claim; Cites Excessive Scrutiny of Particular Words Used During Communications with Institutional Investors

    On September 1, 2005 United States District Judge George B. Daniels, of the Southern District of New York, dismissed the Securities and Exchange Commission’s civil action for claimed violations of Regulation FD (Full Disclosure) ("Reg FD") against Siebel Systems, Inc., its Chief Financial Officer ("CFO") and a Senior Vice President ("SVP").
    United StatesCorporate/Commercial Law
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Article

    Regulators Focus On Subprime And Structured Product Issues During The Orlando SIFMA Compliance And Legal Seminar

    During this year's conference held on March 30 - April 2, FINRA and SEC officials provided numerous insights into the ongoing regulatory concerns in the subprime, structured product and credit markets.
    United StatesLitigation, Mediation & Arbitration
    Sutherland Asbill & Brennan LLP
    Sutherland Asbill & Brennan LLP
  • Showing 201–220 of 366 results

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