PC Partners Face NY Tax Challenge: Will Other States Follow?
Last year, we informed readers of the rediscovery by some partners in multi-state partnerships of the benefits of becoming a professional corporation ('PC') partner in their law firms, primarily to obtain state income tax savings. New York recently enacted legislation that would potentially adversely affect that strategy, including those who incorporated long before the legislation was passed, and it is unclear whether other states may follow.
Movers & Shakers
News about lawyers and law firms in the franchising industry.
News Briefs
Highlights of the latest franchising news from around the country.
Features
Arbitration: Is the Silver Bullet a Dud?
On the strength of a substantial body of real-world experience with arbitration as a dispute-resolution norm, many franchisors are asking whether their dogged pursuit of arbitration was actually a mistake.
Features
Ten Rules for Franchisors to Reduce Litigation Risks
For franchisors who do business consistent with a few critical (and largely common-sense) rules, freedom from excessive lawsuits and from truly damaging litigation results is not out of reach.
Features
Don't Get Caught with Your Patents Down
Reverse engineering of competitor products has always played a large and important role in any successful assertive patent licensing program. However, new developments in the patent licensing arena are making reverse engineering much more vital and often necessary for any company seeking to capitalize on its intellectual property assets.
Features
Accounting for Intangibles: From IP to CEO
The track to the CEO's office has changed as the key determinants of competitive advantage have changed. Over the past few years, sales, marketing, engineering, and most recently, finance have serially been the corporate lines through which proto-CEOs have risen through the ranks. With intangibles now providing the competitive advantage, perhaps the next trend in CEO-spotting will take place in the IP suite.
Hakim v. Cannon Avent Group: What's the Spillover?
This article examines <i>Hakim v. Cannon Avent Group</i>, which arguably expands the law on claim scope disclaimers. Thus, based on <i>Hakim</i>, when filing an RCE or continuation to broaden claims, care must be taken to ensure that any possible disavowal is unequivocally rescinded. Succinctly asking the examiner to reconsider prior art and noting that the current amendments broaden the claims, after a clear disavowal of claim scope is present, may not always be enough.
25 Years of CAFC Inequitable Conduct Jurisprudence
This article examines four recent Court of Appeals for the Federal Circuit cases that shed light on the CAFC's current inequitable conduct jurisprudence and provide insight into how certain conduct may be interpreted by the court today.
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