Law.com Subscribers SAVE 30%

Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.

Features

The Tax Increase Prevention Act of 2014 Image

The Tax Increase Prevention Act of 2014

Richard H. Stieglitz & Nichol Chiarella

On Dec. 19, 2014, the President signed into law the long-awaited year-end tax package, the Tax Increase Prevention Act of 2014 (TIPA). This law extended to the end of 2014 many but not all of the individual, business, and energy provisions that expired at the end of 2013. In addition, the law provides for a new tax-advantaged savings program to aide in meeting the financial needs of disabled individuals, called the " Achieving a Better Life Experience" (ABLE) program.

Columns & Departments

IP News Image

IP News

Howard J. Shire & Brooke Hazan

S. Ct.: Clear Error Standard Must Now Be Applied To District Court's Factual Claim Construction Findings

Features

<b><i>Practice Tip:</i></b> Did the Affordable Care Act End the Collateral Source Rule? Image

<b><i>Practice Tip:</i></b> Did the Affordable Care Act End the Collateral Source Rule?

Spencer A. Bomar

The Affordable Care Act has the potential to change dramatically many aspects of America's healthcare system, including access to medical care, insurance coverage for medical expenses, and the actual costs of care. As a side effect, there is a growing belief that the passage of the Affordable Care Act could signal the end of the collateral source rule.

Features

<i>In the Spotlight:</i> The Diminishing Value of Depreciation Defenses Image

<i>In the Spotlight:</i> The Diminishing Value of Depreciation Defenses

Paul A. Rose & Elizabeth E. Collins

Although the value of a third-party liability insurance claim often can be determined in a straightforward way by simply adding the amount of a judgment or settlement to the costs of defending the claim, the amount of a first-party insurance claim may be subject to varying valuation approaches. .

Features

Federal Circuit Finds Claims Directed to DNA Primers and Methods of Use Unpatentable Image

Federal Circuit Finds Claims Directed to DNA Primers and Methods of Use Unpatentable

Veronica Mullally Munoz

The Federal Circuit's decision in <i>Univ. of Utah Research Found. v. Ambry Genetics Corp.</i> is the latest in the series of <i>Myriad</i> cases dealing with the patentability of genetic material.

Columns & Departments

Verdicts Image

Verdicts

ALM Staff & Law Journal Newsletters

Analysis of rulings important to med mal practitioners.

Features

Internet Changes Medication Sales Regulations Image

Internet Changes Medication Sales Regulations

Jonathan Bick

Internet use has changed the way medication purchases are regulated, due in part to patients' free access to information related to pharmaceutical products and medical care. Additionally, the FDA has promoted Internet medication sales by allowing non-print promotion of medications with less detailed information in the ad itself about side effects and precautions than is required of print advertisements.

Columns & Departments

In the Courts Image

In the Courts

ALM Staff & Law Journal Newsletters

In-depth analysis of a recent case in which the Second Circuit ruled that "Tipping" liability for insider trading requires knowledge of the tipper's benefit.

Case Notes Image

Case Notes

ljnstaff & Law Journal Newsletters

In-depth analysis of two key rulings.

Intercreditor Agreements Image

Intercreditor Agreements

Sean Gillen

This is the sixth (and final) article in a series covering various aspects of intercreditor agreements.

Need Help?

  1. Prefer an IP authenticated environment? Request a transition or call 800-756-8993.
  2. Need other assistance? email Customer Service or call 1-877-256-2472.

MOST POPULAR STORIES

  • Private Equity Valuation: A Significant Decision
    Insiders (and others) in the private equity business are accustomed to seeing a good deal of discussion ' academic and trade ' on the question of the appropriate methods of valuing private equity positions and securities which are otherwise illiquid. An interesting recent decision in the Southern District has been brought to our attention. The case is <i>In Re Allied Capital Corp.</i>, CCH Fed. SEC L. Rep. 92411 (US DC, S.D.N.Y., Apr. 25, 2003). Judge Lynch's decision is well written, the Judge reviewing a motion to dismiss by a business development company, Allied Capital, against a strike suit claiming that Allied's method of valuing its portfolio failed adequately to account for i) conditions at the companies themselves and ii) market conditions. The complaint appears to be, as is often the case, slap dash, content to point out that Allied revalued some of its positions, marking them down for a variety of reasons, and the stock price went down - all this, in the view of plaintiff's counsel, amounting to violations of Rule 10b-5.
    Read More ›
  • Meet the Lawyer Working on Inclusion Rider Language
    At the Oscars in March, Best Actress winner Frances McDormand made “inclusion rider” go viral. But Kalpana Kotagal, a partner at Cohen Milstein Sellers &amp; Toll had already worked for months to write the language for such provisions. Kotagal was developing legal language for contract provisions that Hollywood's elite could use to require studios and other partners to employ diverse workers on set.
    Read More ›