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On May 18, 2005, the Internal Revenue Service released Notice 2005-42, permitting (but not requiring) employers to allow a two and a half month extension of the "use-it-or-lose-it" period within which participants in a Flexible Spending Arrangement (FSA) under a cafeteria plan may be reimbursed for qualified benefit expenses with pre-tax dollars.

The Department of Defense (DoD) recently issued a new Small Business Strategy to reverse the significant decline in the number of small businesses participating in government...

On October 18, 2006, the Internal Revenue Service (IRS) announced the 2007 cost of living adjustments applicable to dollar limits on benefits and contributions, annual compensation limits, and other dollar limits that will apply to tax-qualified retirement plans and Simplified Employee Pension plans (SEPs).

Since its passage two decades ago, the Support Anti-terrorism by Fostering Effective Technologies Act of 2002 (the SAFETY Act) has been one of the most successful liability management...

It is not every day that the rough-and-tumble "giga" world of mining and mineral refining interacts with the rarefied and metaphysical "nano" realm of quantum physics.

The Data Protection & Digital Information (No.2) Bill (DPDI2) is now published, confirming the shake-up of UK data laws.

The Court applied the "major questions doctrine" and held that the HEROES Act did not authorize the Biden Administration's student loan forgiveness plan.

A SPAC is a "blank check company," publicly traded, and organized for the purpose of merging with a private company.

It is a reality of corporate America that most companies at one point or other will become aware of misconduct at some level within their ranks. When an organization learns of such misconduct...

While the Court did not explicitly overrule prior precedent, it significantly constrains schools' ability to consider race in admissions.

The Federal Acquisition Regulatory Council recently issued a far-reaching proposed rule that includes significant compliance obligations for contractors related to their greenhouse gas emissions.

A far-reaching new federal regulation will for the first time require small business lenders to collect detailed data about applications and originations, and report that data to the Consumer Financial Protection Bureau (CFPB).

Some legal scholars (and open source critics) have questioned the enforceability of open source licenses, including the widely used GPL license. The Free Software Foundation dismisses concerns about enforceability by saying that the GPL is a license, not a contract.

But here, the events that spectators are so eager to attend aren't live basketball or football games.

Coronavirus is already having significant economic impacts on industry, including business interruption and supply disruptions.

Hermès is a luxury fashion brand famously known for its iconic Birkin handbag. Since 1986, Hermès has sold over $1 billion worth of these handbags in the United States, including over $100 million worth in the past 10 years.

On Monday, June 27th, the Supreme Court issued a unanimous decision that Grokster and other internet file-sharing networks may be subject to liability for contributory copyright infringement when users download illegal content from the internet.

On December 5, 2022, the U.S. Department of Treasury's Office of Foreign Assets Control ("OFAC") announced a $60 per barrel price cap on maritime transfers of Russian-origin crude oil.