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IRS modifies rules allowing the deferral method of accounting for advance payments received for the sale of gift cards that are redeemable by an unrelated party.

U.S. district court decision may now allow defendants in False Claims Act cases to obtain sanctions where potentially relevant documents are lost or destroyed due to the government's failure to issue a timely litigation hold.

On October 31, the Securities Investor Protection Corporation (SIPC) filed for a protective order under the Securities Investor Protection Act (SIPA) for MF Global Inc., a company registered jointly as an Securities and Exchange Commission (SEC) registered broker and Commodity Futures Trading Commission (CFTC) registered futures commission merchant (FCM). James W. Giddens, the SIPC trustee for Lehman Brothers Inc. (LBI), was named SIPC trustee for MF Global Inc. and on November 1, 2011, Judge Ja

The Securities and Exchange Commission (SEC) has proposed rules to implement the SEC whistleblower provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) enacted on July 21, 2010.

On November 6, the Federal Trade Commission (FTC) released finalized amendments to the premerger notification rules (the Rule), which clarify when the transfer of pharmaceutical (including biological) patent rights is reportable to the FTC as an asset sale under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (HSR Act).

Arrangements allow EU securities regulators to supervise non-EU alternative fund managers and thereby allow such managers access to the EU.

The U.S. Court of Appeals for the Seventh Circuit issued its decision in Titan Tire,1 holding that Titan Tire could not lawfully pay the salaries of two former employees who were on leaves of absence from the company and working full time for the union.

On December 13, New York Governor David Patterson signed into law the Wage Theft Prevention Act (the Act).

On June 21, the National Labor Relations Board (NLRB or Board) announced new proposed rules that would substantially change—and speed up—the existing union election process, as well as limit employer participation in that process.

The US Securities and Exchange Commission staff has confirmed that a depositor of mortgage securitization trusts may rely on the exclusion from registration provided by Section 3(c)(5)(C)...

On July 19, the Food and Drug Administration (FDA) issued a new draft guidance document, titled "Mobile Medical Applications", describing FDA's position on the regulation of mobile applications, i.e., software applications intended to run on mobile platforms, such as smart phones, personal digital assistants, tablets, and other mobile computing devices.

EB-2 category for all chargeable areas other than China and India remains current, with some considerable forward movement but continued backlog in the EB-3 category.

In another chapter of the long saga of the "Lucent Technologies, Inc. v. Microsoft" litigation, the U.S. District Court for Southern District of California (Judge Huff) (Case No. 07-CV-2000) in July granted in part and denied in part Microsoft’s motion in limine challenging Lucent’s supplemental expert report on damages.

Eastern District of Pennsylvania decision offers discovery cost relief for litigants faced with asymmetrical pre-class certification discovery.

Provisions added to the Internal Revenue Code (the Code) by the Pension Protection Act of 2006 (the PPA), which went into effect on August 17, 2006, could impose adverse tax consequences on executives of publicly traded companies who are participants in a nonqualified deferred compensation plan where a rabbi trust has been established in connection with the deferred compensation plan.

At the end of each fiscal year, the US Department of Labor's (DOL's) Employee Benefits Security Administration (EBSA) compiles the monetary results it obtained through various initiatives...

The November 1, 2015 deadline is approaching for US financial services providers—including many US fund managers, private funds, and registered investment companies—to file a BE-180 with the US Department of Commerce