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On September 15, the IRS issued Announcement 2005-70, which expands the availability of hardship distributions and loans from specified qualified retirement plans, such as 401(k) plans, for victims of Hurricane Katrina and, in certain cases, their family members.

The U.S. Court of Appeals for the Second Circuit recently affirmed a district court decision finding that a copyright owner was entitled to only one award of statutory damages for its music album compilation even though individual songs on the album were registered independently with the U.S. Copyright Office.

On August 8, 2005, President Bush signed into law the Domenici-Barton Energy Policy Act of 2005 ("EPACT 2005" or "the Act"). Title III of the Act addresses oil and gas issues and contains significant provisions related to the importation of liquefied natural gas ("LNG").

The IRS has proposed regulations describing the rules that must be met for employer contributions to eligible employees’ health savings accounts (HSAs) to be treated as comparable. Under Internal Revenue Code section 4980G, if an employer makes contributions to employees’ HSAs that are not comparable, the employer is subject to an excise tax.

In the past legislative session, the Georgia House of Representatives created the Comprehensive Tax Reform Study Committee (the "Committee") to study Georgia’s current tax system and to determine how best to modernize and revitalize the state’s revenue structure to create an equitable and flexible tax system.

In a decision issued on November 21, 2006, the Supreme Court of Appeals of West Virginia, the state’s highest court, held that West Virginia could impose its business franchise tax and corporation net income tax on a non-physically present corporation.

This legal alert is intended to provide general information regarding the new executive compensation disclosure rules. This is the fourth in a series of Questions and Answers analyzing the various components of the new disclosure rules for executive compensation adopted by the Securities and Exchange Commission (the "SEC") on July 26, 2006.

The federal agencies charged with drafting regulations under the Patient Protection and Affordable Care Act (PPACA) have released long-awaited interim final regulations on the application of PPACA’s grandfather provisions.

Last December, we reported the decision by the United States Court of Appeals for the Federal Circuit in "The Forest Group, Inc. v. Bon Tool Co.", 590 F.3d 1295, (Fed. Cir. Dec. 28, 2009), which interpreted the false patent marking statute, 35 U.S.C. § 292, to require a per article penalty for falsely marking goods.

On December 8, 2003, President Bush signed into law the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (the Act). Pub. L. 108-173, 117 Stat. 2066. Title XI of the Act, entitled "Access to Affordable Pharmaceuticals" epresents the first significant legislative changes to the Hatch-Waxman Act since its enactment in 1984.

A June 8 opinion by the Eleventh Circuit unravels at least two key aspects of the Eleventh Circuit’s controversial anti-removal decision in "Lowery v. Alabama Power Co.", 483 F.3d 1184 (11th Cir. 2007).

In "American Needle, Inc. v. National Football League", 560 U.S. __ (2010), the Supreme Court unanimously held that teams in the National Football League and a corporate entity that they formed to manage their intellectual property should be considered separate entities capable of conspiring with one another for purposes of antitrust liability under Section 1 of the Sherman Act.

The Treasury Department’s final regulations may not change the course of scientific history, but the new rules regarding disclosure of relative values of optional forms of benefit are significant in their own way for defined benefit plans.

In "Bilski, et al. v. Kappos", the United States Supreme Court affirmed the use of the Federal Circuit’s "machine-or-transformation" test as one test for patentability of processes, but held that it is not the only test for patentability under 35 U.S.C. §101.

Executive compensation and increased communication and transparency for shareholders are among the hot-button issues in economic reform.