Recent IRS guidance represents the beginning of what promises to be a long process of agency rule-making in light of the <I>U.S. v. Windsor</I> decision.
Many retail tenants have approached landlords to renegotiate their rent in order to lower their occupancy costs as they struggle to remain open. How should the landlord respond?
To restructure loans experiencing maturity defaults effectively, the business, finance, and legal sectors must collaborate in a field that is as much art as it is science.
When it comes to building provisions, The signed lease should provide both parties with a clear roadmap to achieving a mutually acceptable result. Here's how.
Many employers use publicly available Facebook pages, Twitter feeds, and other social media outlets as screening tools for job applicants. And they may also use them as a way to monitor employees. After all, a picture is worth a thousand words. A handful of employers, however, have pushed their due diligence even further than standard Internet searches.
When law-firm leaders create or modify a firm's strategic goals, they typically do not spend enough time thinking through the ways in which they may have to change the culture if the strategy is to succeed.
Even enlightened leaders often find it hard to get rank-and-file partners to align their individual near-term behaviors with the leaders' long-term strategic vision.
Extrinsic evidence of past policy interpretation may take many forms, and one form is evidence of the parties' own course of performance with regard to the insurance policies at issue.
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.
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 owner of a commercially successful patent may have competing desires. On one hand, the patent owner wants to protect the patent and secure its maximum benefit; on the other hand, the patent owner wants to avoid enforcement litigation with competitors because it is expensive and puts the patent at risk.
The doctrine of equivalents is a rule of equity adopted more than 150 years ago by the U.S. Supreme Court. Prosecution history estoppel is a rule of equity that controls access to the doctrine. In May 2002, the Court was called upon to revisit the doctrine and the estoppel rule in <i>Festo Corp. v. Shoketsu Kinzoku Kogyo Kabushiki Co. Ltd.</i> Ultimately the Court reaffirmed the doctrine and expanded the estoppel rule, but not without inciting heated debate over the Court's rationale — especially since it included a new and controversial foreseeability test in its analysis for estoppel.
