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PC Partners Face NY Tax Challenge: Will Other States Follow? Image

PC Partners Face NY Tax Challenge: Will Other States Follow?

Sheldon I. Banoff

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 Image

Movers & Shakers

ALM Staff & Law Journal Newsletters

News about lawyers and law firms in the franchising industry.

News Briefs Image

News Briefs

ALM Staff & Law Journal Newsletters

Highlights of the latest franchising news from around the country.

Court Watch Image

Court Watch

Cynthia M. Klaus

Highlights of the latest franchising cases from around the country.

Features

Arbitration: Is the Silver Bullet a Dud? Image

Arbitration: Is the Silver Bullet a Dud?

Michael Bowen

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 Image

Ten Rules for Franchisors to Reduce Litigation Risks

John Edward Connelly, William L. Killion & Brian B. Schnell

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 Image

Don't Get Caught with Your Patents Down

Terry Ludlow

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 Image

Accounting for Intangibles: From IP to CEO

Nir Kossovsky

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? Image

Hakim v. Cannon Avent Group: What's the Spillover?

Matthew Siegal & Natalie McClurg

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 Image

25 Years of CAFC Inequitable Conduct Jurisprudence

Dion Messer, Gerard M. Stegmaier & Lisa Nguyen

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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