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Features
New changes to rules for post-grant administrative trials before the Patent Trial and Appeal Board (PTAB) went into effect on May 2, 2016, after much public comment and gnashing of teeth. Among the plethora of rule changes that were announced, two in particular stand out as most substantive for both patent owners and their challengers.
Features
The United States taxes its citizens and resident aliens on their worldwide income; nonresident aliens are taxed on their U.S. source income and income that is effectively connected with a trade or business in the U.S. These seemingly simple terms have spawned volumes of regulations, rulings, cases and articles, the essence of all of which is to determine who is subject to tax in the U.S., and on what. This article introduces the U.S. federal income tax issues.
Features
In this article, the authors explore why vague contractual terms are routinely used, explain how they have been inconsistently interpreted by the courts, and offer some practical tips to minimize the havoc ambiguous terms can wreak.
Features
On May 16, Regulation Crowdfunding came into effect. Regulation Crowdfunding is applicable to crowdfunding offerings conducted in reliance on Section 4(a)(6) of the Securities Act of 1933, as amended.This article summarizes the practical terms of the crowdfunding rules.
Features
Cyber attacks and IT security breaches are being constantly reported (the "Panama Papers" being the most recent spectacular example), and almost certainly represent just the tip of the iceberg. No one can doubt that cybersecurity is a very significant global issue with cybercrime a major international menace ' any statistics about these issues always make for grim reading.
Features
In 2015, the FCC issued its Open Internet Order, applying Section 222 of the federal Communications Act to broadband Internet access services (BIAS), and in doing so took jurisdiction over privacy and data security matters for Internet Service Providers (ISPs). Having taken on BIAS, the Commission needed to address the FCC's privacy and data protection regulatory scheme.
Columns & Departments
Federal Circuit: A Computer Database Logical Model Is Not an Abstract Idea If Directed At a Specific Implementation of a Solution to a Problem In the Software Arts <br>Federal Circuit: In Claim Construction Analysis, Plain Term Meanings and Presumption of Claim Differentiation Get Outweighed By Intrinsic Evidence and Prosecution History
Features
Buy-sell agreements are arrangements between owners of a business where one or more owners agree that they will purchase the interest of an owner who withdraws or becomes deceased. Essentially, a buy-sell agreement is similar to prenuptial agreement between business owners, which details the financial aspect of the unwinding of the business relationship.
Features
One of the motivations for enacting the Digital Millennium Copyright Act (DMCA) was the acknowledgement by Congress of "the ease with which pirates could copy and distribute a copyrightable work in digital form was overwhelming the capacity of conventional copyright enforcement to find and enjoin unlawfully copied material." Among the provisions created to redress this rampant infringement were the prohibitions against: 1) removing copyright management information (CMI); and 2) circumventing technological measures in place to prevent infringement. Each is controversial.
Features
This article is a follow-up to the author's September, 2015, review of best practices for obtaining spousal guaranties in equipment financing transactions in light of the Supreme Court's decision in <i>Hawkins v. Community Bank of Raymore.</i>