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We are by now all familiar with the TV "crawls" that visually display the audio portion of a TV signal at the bottom of TV screens. So-called "closed captioning" has been a requirement for some time, but the Federal Communications Commission (FCC) gradually has been increasing the amount of programming that TV stations must caption. The intent of these requirements is to make television generally (and emergency information in particular) accessible to hearing-impaired persons.

An integral aspect of the estate planning process involves planning to minimize estate taxes payable at death and gift taxes payable during life in connection with transfers of assets.

The Federal Trade Commission has announced changes to certain regulations under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (the Act) which will become effective on April 7, 2005. The Act requires certain parties intending to merge, purchase or sell voting securities or engage in other acquisition transactions to provide the Federal Trade Commission (FTC) and the Department of Justice (DOJ) with information regarding their operations and the proposed transaction for revi

Retail development can be an impetus to the revitalization of commercial neighborhoods, particularly in the Northeast where cities and towns are trying to focus on older urban centers.

Although Hart-Scott-Rodino filings are usually the province of M&A attorneys, IP attorneys involved in transactions including grants of exclusive licenses may also need to be alert to the possible need for them. The U.S. Federal Trade Commission (FTC) has taken the position that the grant of an exclusive license is the transfer of an asset to the licensee and may trigger the requirement to report the transaction to the FTC and the U.S. Department of Justice under the Hart-Scott-Rodino Antitr

A part of most retail development involves delivery of a graded pad to anchors or out-lot users, who will then build their own buildings under the terms of a site development agreement or ground lease. A number of legal and practical considerations come into play that, if addressed in advance, will provide for a less adversarial transaction.

On October 22, 2004, the American Jobs Creation Act of 2004 was signed into law. This legislation added Section 409A to the Internal Revenue Code, fundamentally changing the tax treatment of deferred compensation plans, including certain severance pay plans and agreements.

On March 30, 2004, the U.S. Supreme Court made it easier for employees over the age of 40 to sue for age discrimination under the federal Age Discrimination in Employment Act (ADEA). Smith v. City of Jackson, No. 03-1160 (March 30, 2005).