McDermott Will & Emery (JD Supra United States)

5484 results for McDermott Will & Emery (JD Supra United States)

  • EEOC Issues New Guidance for Mandatory and Voluntary COVID-19 Vaccine Programs

    Can an employer mandate or incentivize a COVID-19 vaccination? If so, what exceptions or exclusions apply? As COVID-19 vaccines have become increasingly available in the United States, and with new Centers for Disease Control and Prevention (CDC) guidance that permits fully vaccinated individuals to dispense with certain safety precautions, employers have been grappling with these questions.

  • Weekly IRS Roundup May 31 – June 4, 2021

    Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 31, 2021 – June 4, 2021... June 1, 2021: The IRS issued a news release, soliciting applications for the IRS Advisory Council, a forum consisting of representatives of the public to advise the IRS regarding various tax administration issues...

  • President Biden Elevates Anticorruption Enforcement

    Last week, President Biden issued a memorandum on Establishing the Fight Against Corruption as a Core United States National Security Interest. The memorandum ushers in a new era of collaboration between federal agencies and establishes a whole-of-government approach to fighting global corruption in furtherance of the national security interests of the United States. The memorandum...

  • User’s Authorized Access to Obtain Digital Information Even if Done with “Improper Motives” Does Not Violate the CFAA

    In November 2020, the Supreme Court of the United States (SCOTUS) heard oral arguments from the United States and an individual police sergeant. The US Court of Appeals for the 11th Circuit held that the sergeant violated the Computer Fraud and Abuse Act of 1986 (CFAA, Act), employing an interpretation of the Act that differs from the Second, Fourth and Ninth Circuits. On June 3, 2021, SCOTUS...

  • Government Contractor Pleads Guilty to Bid-Rigging and Procurement Fraud

    On June 7, 2021, as part of the US Department of Justice’s (DOJ) continuing commitment to prosecuting cases where the government is a victim, a government contractor pleaded guilty to one count of bid-rigging and one count of conspiracy to commit mail and wire fraud in connection with the DOJ’s ongoing investigation into public works contracts for the North Carolina Department of Transportation (N

  • Cal/OSHA Makes First Revision to the Temporary COVID-19 Prevention Requirements

    On May 28, 2021, California’s Division of Occupational Safety and Health (Cal/OSHA) published a revised proposed COVID-19 Emergency Temporary Standards (ETS). The proposed regulations contain notable changes from the original ETS adopted on November 19, 2020, which we covered... On June 3, 2021, the Cal/OSHA board voted 4-3 against the proposed ETS. Then, moments later, the seven-person...

  • Special Report - Global Employment Law Update - Spring 2021

    Employment law continues to evolve, and it can be a challenge amid an ever-changing landscape of local employment laws for human resources executives and employment counsel at multi-national businesses to maintain a consistent global corporate culture. McDermott’s Global Employment Law Update brings you the key highlights from across Asia, Africa, Europe, Latin and North America. Developed in...

  • Navigating the Interplay Between the ITC, PTAB and District Courts

    Recent changes in intellectual property law in the US International Trade Commission (ITC), the Patent Trial and Appeal Board (PTAB) and federal US District Courts have had major impacts on litigation strategy and business operations. Within these venues, key changes often run parallel to each other, and understanding and maximizing the interplay between them is critical to formulizing an IP...

  • Ninth Circuit Holds Tax Form is Substance

    The substance over form doctrine (and related step transaction and economic substance doctrines) are often invoked by courts to disallow tax consequences that seem too good to be true. Courts have struggled for years with how to properly apply these doctrines. Those advocating against application usually rely on the famous passage by Judge Learned Hand in Helvering v. Gregory, 69 F.2d 809, 810 (2d

  • How to Apply the IRS’s COBRA Premium Subsidy Guidance

    On May 18, 2021, the Internal Revenue Service (IRS) issued much-anticipated Notice 2021-31 (the Notice) regarding the Consolidated Omnibus Budget Reconciliation Act (COBRA) premium subsidy provisions of the American Rescue Plan Act of 2021 (ARPA). Under ARPA, a 100% COBRA premium subsidy and additional COBRA enrollment rights are available to certain assistance eligible individuals (AEIs) during...

  • Supreme Court to Consider Fraudulent Intent in Copyright Registration

    The Supreme Court of the United States agreed to consider whether a copyright registration accurately reflecting a work can nevertheless be invalidated without fraudulent intent. Unicolors Inc. v. H&M Hennes & Mauritz LP, Case No. 20-915 (Supr. Ct. June 1, 2021) (certiorari granted)..

  • It’s Highlighted and Verified: Reversal of PTAB Non-Obviousness Decision

    In a relatively unusual outcome, the US Court of Appeals for the Federal Circuit reversed a Patent Trial & Appeal Board (Board) decision finding non-obviousness in an inter partes review (IPR). Becton, Dickinson, and Co. v. Baxter Corp. Englewood, Case No. 20-1937 (Fed. Cir. May 28, 2021) (Dyk, J.)...

  • Weekly IRS Roundup May 24 – May 28, 2021

    Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 24, 2021 – May 28, 2021... May 24, 2021: The IRS issued a news release, announcing that the 2021 IRS Nationwide Tax Forum—an annual series of continuing education seminars for tax professionals—will be held virtually from July 20, 2021, through August 19, 2021.

  • DOJ and HHS-OIG Ramp Up COVID-Related Healthcare Fraud Enforcement Activity

    Since the outset of the COVID-19 pandemic, the US Department of Justice (DOJ) has prioritized identifying and prosecuting COVID-related fraudulent conduct, including healthcare fraud. Most of the DOJ’s enforcement activity to date has focused on criminal prosecutions relating to the Paycheck Protection Program, Economic Injury Disaster Loans and unemployment insurance benefit claims. There has...

  • Supreme Court Opens Door to APA Challenge of Overreaching IRS Information Reporting Regime

    In CIC Services, LLC v. Internal Revenue Service, a unanimous US Supreme Court allowed CIC, a tax advisor, to proceed with a pre-enforcement challenge to the Internal Revenue Service’s (IRS) “reportable transaction” regime. CIC alleged that the IRS violated the Administrative Procedure Act (APA) when it issued Notice 2016-66 (Notice), deeming certain micro-captive insurance transactions as “report

  • Climate Change and State Insurance Regulation: What Could Change After President Biden’s May 20 Executive Order

    US President Joe Biden’s May 20, 2021, executive order laid out an aggressive, whole-of-government plan to address climate change risk, including a set of directives that will have a major impact on the operations of the federal government and on the regulation of financial markets participants. While the effects on regulation of banks and financial services companies are somewhat clearer, state-r

  • PTO Rules Not Subject to the Paperwork Reduction Act

    The US Court of Appeals for the Ninth Circuit concluded that certain challenged rules of the US Patent and Trademark Office (PTO) that relate to the patent application process do not violate the Paperwork Reduction Act (PRA) because each called for a response to an individualized communication; a category which is expressly exempted from the PRA. Hyatt v. Office of Management and Budget, Case No.

  • Confused? How Do You Factor That?

    Considering the eight-factor likelihood of confusion test, the US Court of Appeals for the Sixth Circuit affirmed the district court’s finding on all factors, concluding that two competing marks in the transportation logistics industry are overlapping to the extent that consumers would likely be confused. AWGI, LLC v. Atlas Trucking Co., LLC, Case No. 20-1726 (6th Cir. May 18, 2021) (Cook, J.)...

  • Texas Citizens Participation Act Does Not Protect Communications about Private Transactions

    The Texas Court of Appeals in the 14th Circuit denied an interlocutory appeal from the trial court’s denial of a motion to dismiss under the Texas Citizens Participation Act (TCPA), holding that TCPA does not protect communications concerning a private transaction between private parties. Post Acute Medical, LLC v. Meridian Hospital Systems Corporation, No. 14-19-00546-CV (Tex. App. – Houston [14t

  • Not With a Bang but a Whimper

    In a non-precedential Order issued by the US Court of Appeals for the Federal Circuit—on remand from the US Supreme Court’s April 2021 decision upholding Google’s fair use defense to Oracle’s copyright infringement claim—the Court recalled its mandate in the case “solely with respect to fair use...

  • Biden Administration Proposals Will Greatly Enhance IRS’ Ability to Identify Cryptocurrency Transactions

    The Biden Administration and the Internal Revenue Service (IRS) continue to focus heavily on cryptocurrency tax enforcement issues. On May 20, 2021, the US Department of the Treasury (Treasury) released the American Families Plan Tax Compliance Agenda, a 22-page report detailing tax compliance measures that are to be included as part of US President Joe Biden’s American Families Plan. The report...

  • Biden Administration Advances California Offshore Wind Development

    On May 25, 2021, the Biden Administration announced an agreement to lease almost 400 miles off California’s northern and central coasts for offshore wind development. The announcement expands on the recent approval of the first major offshore wind project in US waters. In an effort to decarbonize US power generation, the administration noted, “These initial areas for offshore wind development in...

  • Massachusetts Supreme Judicial Court Approves Sales Tax Apportionment for Software

    On May 21, 2021, the Massachusetts Supreme Judicial Court issued a decision affirming the Massachusetts Tax Appeal Board’s decision in favor of Microsoft and Oracle, ruling that the companies may apportion sales tax to other states on software purchased by a Massachusetts company from which the software was accessed and seek a tax refund. The case involved a claim by vendors for abatement of...

  • Weekly IRS Roundup May 17 – May 21, 2021

    Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 17, 2021 – May 21, 2021... May 17, 2021: The IRS issued Revenue Ruling 2021-9, providing various prescribed interest rates for federal income tax purposes for June 2021...

  • Indiana Tax Court Upholds Pharmacy Benefit Management Costs of Performance Approach

    The Indiana Tax Court held that a “pharmacy benefit management company” sold services as opposed to tangible personal property for tax years 2011 through 2013. The company’s receipts were properly sourced as revenue from services under the income producing activity/costs of performance rule, which in this case meant that all receipts were sourced outside of Indiana.

  • Santa Clara County Issues New Health Order and Directives Following Move to Yellow Tier

    On May 19, 2021, Santa Clara County moved from the orange tier to the yellow tier of California’s color-coded reopening plan. Entering the yellow tier allows the County to expand capacity in businesses, gyms, movie theatres, restaurants and other indoor operations. Coinciding with the move to the yellow tier, the County issued a new Order of the Health Officer of the County of Santa Clara...

  • Five Things a CFO of a Recently De-SPAC’ed Company Should Know About the Biden Made in America Tax Plan

    CFOs of recently de-SPAC’ed* and newly public companies face significant challenges. High on the list is the recently released Made in America Tax Plan, through which the Biden administration proposed significant changes to the US corporate tax system. More details on President Biden’s proposed tax changes are expected at the end of May.

  • Targeted Advertising Still Patent Ineligible Subject Matter

    The US Court of Appeals for the Federal Circuit found that targeted advertising is still an abstract idea and that a system providing targeted advertising must utilize something more than generic features and routine functions to be eligible for patent protection. Free Stream Media Corp. v. Alphonso Inc., Case No. 19-1506 (Fed. Cir. May 11, 2021) (Reyna, J.)...

  • Key Takeaways | The Energy Market in 2021: Legislative Update on Renewable Energy Tax Incentive

    The energy market has undergone significant change in the past 12 months, with even more on the horizon. Our webinar series explores how these changes have shaped—and will continue to impact—the energy industry, including discussions of what’s to come...

  • Initial Confusion? Relax, Eighth Circuit Has Your Number

    Addressing a novel issue regarding when confusion must occur for it to be actionable, the US Court of Appeals for the Eighth Circuit concluded that initial-interest confusion was a viable infringement theory. Select Comfort Corp. v. Baxter, Case No. 19-1113 (8th Cir. May 11, 2021) (Melloy, J.)...

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