SUMMARY. Would-be plaintiffs may have more time to pursue federal securities law class actions against publicly held companies under a new decision from the U.S. Supreme Court.

All public companies with effective shelf registration statements should review whether such registration statements will expire under the three-year refiling requirement adopted in 2005 as part of Securities Offering Reform.

Tax considerations determine the structure of paper backed by life insurance settlements (“LIS”).

Potential liability for false patent marking significantly increased following a recent court of appeals decision.

At the well-attended argument of In re Bilski before the Supreme Court yesterday, the Justices expressed skepticism over the patent-eligibility of business methods, suggesting that such methods have not historically been considered patentable and should not be now.

Life insurance settlements constitute a potentially attractive candidate asset class for the issuance of rated securitized paper.

A recent federal court decision provides a timely reminder for public companies to be attentive to attorney-client privilege when preparing SEC filings.

The Patient Protection and Affordable Care Act of 2010 ("PPACA") permits sponsors (public, private, VEBAs and multiemployer plans) of employer group health plans that provide coverage to early retirees to apply for reinsurance payments.

The Pension Protection Act of 2006 added or revised a number of notice requirements under the Internal Revenue Code and ERISA. One notice that initially received little attention is a requirement that participants in defined benefit and defined contribution plans (including 401(k) plans) be given notice before they receive a distribution from the plan of the right to defer distribution.

The Pension Protection Act of 2006 added or revised a number of notice requirements under the Internal Revenue Code and ERISA.

Employers are prohibited from retaliating against an employee who makes a good faith complaint of discrimination.

On June 28, 2010, the U.S. Supreme Court rejected a challenge to the existence of the Public Company Accounting Oversight Board ("PCAOB") under the Sarbanes-Oxley Act of 2002 ("Act") while holding that a part of the Act that limited the President’s ability to remove members of the PCAOB is unconstitutional.

The number and complexity of federal and state privacy laws continue to increase.

For companies that have been trying creatively to comply with the Federal Trade Commission’s new endorsement guidelines (effective December 1, 2009), help may have arrived this week.

On 12 January 2006 the European Court of Justice ruled in favour of the taxpayer.

Employee misconduct is now arguably protected by Washington state’s anti-discrimination statute when it is "part and parcel" of an employee’s disability.

The U.S. Supreme Court has issued a ruling that may create additional liability for employers whose policies have a disparate impact upon minorities

On February 15, 2008, the most significant amendments in over a decade to Rule 144 under the Securities Act of 1933 will go into effect.

The final rules are consistent with the intent of Dodd-Frank, but introduce new concepts which must be understood by both issuers and investors.

In December, we alerted you to an impending change in the Federal Acquisition Regulations ("FAR") that would require many federal contractors and subcontractors to begin to use the federal government's E-Verify system to confirm the employment eligibility of new hires and any current employees working on a covered federal contract.