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  • Article

    SEC Staff’s Regulation S-K Study May Lead to Financial Reporting Requirements Reform

    The SEC staff recently issued a report on its review of Regulation S-K, which was required by section 108 of the JOBS Act, the 2012 law that was enacted to increase U.S. job creation and economic growth by improving access to the public capital markets for emerging growth companies.
    United StatesAccounting and Audit
    Morgan Lewis
    Morgan Lewis
  • Article

    DOL Updates Form 5500 For PEPs And MEPs; No Decision Yet On Group Of Plan Issues

    The US Department of Labor (DOL) issued a final regulation (Final Rule) on December 29, 2021, updating the 2021 Form 5500 to reflect certain statutory changes included in the ...
    United StatesEmployment and HR
    Morgan Lewis
    Morgan Lewis
  • Article

    OCR Announces First HIPAA Settlement With Wireless Health Services Provider

    The $2.5 million settlement reflects the agency's focus on mobile health privacy.
    United StatesFood, Drugs, Healthcare, Life Sciences
    Morgan Lewis
    Morgan Lewis
  • Article

    OIG Planning Nationwide Audit Of Hospice Eligibility – What You Should Know

    The HHS Office of Inspector General (OIG) recently announced its Office of Audit Services plans to conduct a nationwide review of hospice eligibility, focusing on those Medicare hospice beneficiaries...
    United StatesFood, Drugs, Healthcare, Life Sciences
    Morgan Lewis
    Morgan Lewis
  • Article

    US Court Rules Artificial Intelligence Systems Are Not 'Inventors'

    On September 2, 2021, the US District Court for the Eastern District of Virginia granted the United States Patent and Trademark Office's (USPTO's) motion
    United StatesIntellectual Property
    Morgan Lewis
    Morgan Lewis
  • Article

    Billboard Tax Imposed On New York City’s Commercial Renters

    Companies with ads on New York’s billboards may find that tax collectors are their first customers.
    United StatesTax
    Morgan Lewis
    Morgan Lewis
  • Article

    NYDFS Modifies, Delays Implementation Of Cybersecurity Rules

    The modified rules, which still remain among the most prohibitive, could be adopted in final form as early as this month.
    United StatesTechnology
    Morgan Lewis
    Morgan Lewis
  • Article

    U.S. Supreme Court Decision Clarifies Cobra Health Care Continuation Requirements

    United StatesEmployment and HR
    Morgan Lewis & Bockius LLP
    Morgan Lewis & Bockius LLP
  • Article

    FERC Clarifies Guidance on NERC’s Obligation to Respond to Commission Directives on Reliability Standard Development

    During last week’s Open Meeting, the Federal Energy Regulatory Commission (FERC or Commission) firmly rebuffed challenges to its prior order directing the North American Electric Reliability Corporation (NERC) to revise its Rules of Procedure.
    United StatesEnergy and Natural Resources
    Morgan Lewis
    Morgan Lewis
  • Article

    USP to Update Medicare Model Guidelines

    The U.S. Pharmacopeia (USP) has started the process of reviewing and updating the USP Medicare Model Guidelines v5.0 (Guidelines).
    United StatesFood, Drugs, Healthcare, Life Sciences
    Morgan Lewis
    Morgan Lewis
  • Article

    EPA Targets Power And Manufacturing Industries For New Financial Assurance Requirements Electric Power, Petroleum And Coal Products Manufacturing, And Chemical Manufacturing Affected

    On December 30, 2009, the U.S. Environmental Protection Agency (EPA) issued an advance notice of proposed rulemaking (ANPR) that identified three industry sectors for which the agency will develop new financial assurance requirements under Section 108(b) of the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA).
    United StatesEnergy and Natural Resources
    Morgan Lewis
    Morgan Lewis
  • Article

    New Jersey Supreme Court Reinstates Jury Verdict on Retaliation Claim for Employee Who Took Confidential Company Documents

    On December 2, in Quinlan v. Curtiss-Wright Corp., Docket No. 25-1-0217, the New Jersey Supreme Court reversed a lower court holding and reinstated a jury verdict in favor of a plaintiff who was fired after copying more than 1,800 confidential company documents and sending them to her attorneys for use in her pending against the company.
    United StatesEmployment and HR
    Morgan Lewis
    Morgan Lewis
  • Article

    FTC Policy Statement On Health Breach Notification Rule: A Conversation With Reece Hirsch

    As we start 2022, as part of our Spotlight series, we connect with Reece Hirsch, the co-head of Morgan Lewis's privacy and cybersecurity practice, to discuss the recent policy statement issued...
    United StatesFood, Drugs, Healthcare, Life Sciences
    Morgan Lewis
    Morgan Lewis
  • Article

    Senator’s Cybersecurity Letter Gets Attention From Fortune 500

    CEOs of the top 500 U.S. companies receive call to action on cybersecurity protection issues from Senator Rockefeller.
    United StatesGovernment, Public Sector
    Morgan Lewis
    Morgan Lewis
  • Article

    U.S. Supreme Court Establishes State-Of-Mind Requirement For Inducing Infringement Liability

    Today, the U.S. Supreme Court issued its decision in Global-Tech Appliances, Inc., et al. v. SEB S.A., No. 10-6 (2011), holding that to prove inducing infringement under 35 U.S.C. § 271(b) a plaintiff must prove that the infringer had knowledge that "the induced acts constitute patent infringement."
    United StatesIntellectual Property
    Morgan Lewis
    Morgan Lewis
  • Article

    Companies Should Participate In Expected PCAOB Public Meeting On Auditor’s Reporting Model

    The PCAOB has announced it will schedule a public meeting in the first half of 2014 to discuss its proposal to expand auditors’ reports.
    United StatesAccounting and Audit
    Morgan Lewis
    Morgan Lewis
  • Article

    CFPB Pans Credit Reporting Agency Consumer Complaint Handling

    On January 5, the Consumer Financial Protection Bureau (CFPB or Bureau) issued a report detailing consumer complaint deficiencies by the national credit reporting agencies (NCRAs).
    United StatesConsumer Protection
    Morgan Lewis
    Morgan Lewis
  • Article

    Audit Committee Members’ Failure To Respond To Red Flags Establishes Scienter

    A recent district court decision may affect audit committee members who do not act when faced with obvious reporting or other red flags.
    United StatesCorporate/Commercial Law
    Morgan Lewis
    Morgan Lewis
  • Article

    SEC Issues Guidance On Use Of Social Media

    The SEC's Division of Corporation Finance issued helpful guidance regarding the use of social media for certain written communications.
    United StatesCorporate/Commercial Law
    Morgan Lewis
    Morgan Lewis
  • Article

    SEC Proposes Hedging Policy Disclosure Requirement

    The SEC focuses on governance practices and policies viewed as relevant to employee/director equity owners’ and shareholders’ alignment of interests.
    United StatesCorporate/Commercial Law
    Morgan Lewis
    Morgan Lewis

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