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The Department of Labor (DOL) has issued guidance covering situations in which a pension plan, by virtue of its holdings of its employer's stock, is a potential claimant in a securities fraud suit: Prohibited Transaction Exemption (“PTE”) 2003-39: Class Exemption for the Release of Claims and Extensions of Credit in Connection with Litigation. 68 Fed. Reg. 75632-40 (Dec. 31, 2003). The exemption arose out of “concerns raised by the pension community regarding the impact of ERISA's prohibited transaction provisions of the settlement of litigation by employee benefit plans with parties of interest.” (PTE 2003-3039, p. 75632.)
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The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
There's current litigation in the ongoing Beach Boys litigation saga. A lawsuit filed in 2019 against Nevada residents Mike Love and his wife Jacquelyne in the U.S. District Court for the District of Nevada that alleges inaccurate payment by the Loves under the retainer agreement and seeks $84.5 million in damages.
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
The real property transfer tax does not apply to all leases, and understanding the tax rules of the applicable jurisdiction can allow parties to plan ahead to avoid unnecessary tax liability.