ArticleDear MomI must confess that all this talk about estate tax repeal and farmers losing their corn fields has resulted in our clients being confused and my mother being worried. United StatesTaxSmith Gambrell & Russell
ArticleHigh Altitude DreamsSanta Fe, New Mexico. Far removed from my office in New York City and recently hiking with friends in the mountains of New Mexico, I had a daydream. United StatesTaxSmith Gambrell & Russell
ArticleLost And Found: Musings On The Tax Consequences Of A Found ViolinRecently it was reported that Roman Totenberg's Stradivarius was found 35 years after its suspected theft.United StatesTaxSmith Gambrell & Russell
ArticleNew Tax Bill Passed Both Houses Of CongressToday, the new tax bill (the "Act") passed both the House and the Senate and is expected to be signed by President Trump prior to the end of the year.United StatesTaxSmith Gambrell & Russell
ArticleThe Prospect Of Estate Tax Repeal: What To Do NowWith the election of Donald Trump as the 45th President of the United States, the prospect of tax reform, and specifically repeal of the Federal estate tax, has become more plausible.United StatesTaxSmith Gambrell & Russell
ArticleLien Waiver Senate Bill Passes Georgia House Of RepresentativesThe Georgia House of Representatives has followed the State Senate's lead and passed Senate Bill (SB) 315 to restore statutory lien and bond ...United StatesReal Estate and ConstructionSmith Gambrell & Russell
ArticleDOL Issues Opinion Letter Regarding FLSA Exemption For Retail Or Service EstablishmentsOn January 19, 2021, the U.S. Department of Labor issued an opinion letter regarding the Fair Labor Standards Act's ("FLSA") "retail or service establishment" United StatesEmployment and HRSmith Gambrell & Russell
ArticleDOL Issues Opinion Letter Regarding Staffing Firms And FLSA Exemption For Retail Or Service EstablishmentsOn January 19, 2021, the U.S. Department of Labor issued an opinion letter regarding the Fair Labor Standards Act's ("FLSA") "retail or service establishment"United StatesEmployment and HRSmith Gambrell & Russell
ArticleUnited States And European Union Agree On New Safe Harbor For Data TransfersSince October 6, 2015, when the European Court of Justice held that the longstanding United States – European Union Safe Harbor Framework was invalid...United StatesPrivacySmith Gambrell & Russell
ArticleSo Who Owns The Emails?For the last number of years, when I am retained to provide sell-side representation in an M&A transaction, one of the very first things I do is insist that my client's "deal team"United StatesCorporate/Commercial LawSmith Gambrell & Russell
ArticleA Fiduciary's Duty To Monitor Retirement Plan Investment Alternatives Is Continuous And Not Restricted By ERISA's Statute Of LimitationsIn Tibble v. Edison International, participants claimed that the fiduciaries breached their duties under ERISA because they did not properly monitor investment alternatives nor did they attempt to negotiate lower mutual fund fees.United StatesEmployment and HRSmith Gambrell & Russell
ArticleIRS Issues Proposed Regulations With Long Awaited Code Section 409A GuidanceOn June 21, 2016, the IRS issued proposed regulations intended to amend and clarify the current regulations under Section 409A of the Internal Revenue Code of 1986, as amended. 409A contains strict rules that govern most forms...United StatesEmployment and HRSmith Gambrell & Russell
ArticleOFCCP's New Pocket Card (Over) Simplifies Reasonable AccommodationsThe OFCCP, an office of the U.S. Department of Labor, enforces disability discrimination pursuant to Section 503 of the Rehabilitation Act of 1973. United StatesEmployment and HRSmith Gambrell & Russell
ArticleUnited States Department Of Labor Introduces New FMLA Forms And Guidance, Seeks Feedback On FMLA RegulationsLast week, the United States Department of Labor ("DOL") introduced new standard forms for employers to use when employees seek and use leave under the federal Family and...United StatesEmployment and HRSmith Gambrell & Russell
ArticleFederal Banking Laws Preempt The Application Of The Florida Whistleblowers Act To Federally-Chartered BanksIn Wiersum v. U.S. Bank, N.A., Case No. 14-12289, the United States Court of Appeals for the Eleventh Circuit held that federal statutes governing federally-chartered banks preempt the application of the Florida Whistleblower Act.United StatesFinance and BankingSmith Gambrell & Russell
ArticleUSCIS Issues Guidance On When To File Amended H-1B Petition After The Simeio Solutions Decision – Gives Employers Until 8/19/2015 To ComplyEarlier this month we sent out a client alert concerning the Simeio Solutions decision issued by the immigration service's Administrative Appeals Office. United StatesImmigrationSmith Gambrell & Russell
ArticleFinding Of Likelihood Of Confusion Despite Consent AgreementThe applicant's mark was for "beer" while the registrant's marks were for "Beer, ale, lager, stout and porter; Malt liquor; Pale beer".United StatesIntellectual PropertySmith Gambrell & Russell
ArticleIt's Time For Something NewHere at SGR, we like to keep our clients and friends up-to-date on recent developments in the law, as well as on recent news from our firm. United StatesIntellectual PropertySmith Gambrell & Russell
ArticlePatagonia Sues Apparel Company Over Pro-Oil And Gas Industry "Petrogonia" LinePatagonia Inc., an outdoor apparel company known for its commitment to conservation efforts, filed suit on Monday against a Colorado-based retailer for trademark and copyright infringement United StatesIntellectual PropertySmith Gambrell & Russell
ArticleSGR Team Wins Federal Circuit Appeal For Patent InterferenceOn Friday, a SGR team cemented a victory on behalf of its client Yang when the U.S. Court of Appeals for the Federal Circuit ruled in its favor in an appeal brought by Chan...United StatesIntellectual PropertySmith Gambrell & Russell