The Death Benefit Only (DBO) program provides non-qualified deferred compensation, and death benefits. The DBO program can be used by employers without regard to corporate and qualified plan limitations and may be provided by employers on a permissibly discriminatory basis. The DBO program, when structured properly, can accept elective or non-elective contributions on an individual employee basis. The benefits can also be used as Golden Handcuffs to retain valued employees.
- January 31, 2014Lawrence L. Bell
Amidst a workforce characterized by rapidly changing demographics, employers and employees are faced with many challenges, including providing a workplace free from harassment and discrimination.
January 31, 2014Paul KehoeData analytics, the same data mining and interpretive analysis used for decades in other professions, is bringing change to the core business side of the legal profession ' and in the process, revealing great potential for increased efficiency, cost-savings and new ways of managing risk.
January 31, 2014Christopher Petrini-Poli and Scott SpringerWhen the United States passed the Foreign Corrupt Practices Act (FCPA) in 1977, it made a long-term investment, arguably at the cost of near-term competitiveness, in the ability of the U.S. economy to raise corporate and ethical best practices globally. With a number of reforms now underway in Brazil, Russia, India and China (the high-growth, high-risk BRIC countries), it appears the investment is paying dividends.
January 31, 2014Jeremy ZuckerThe FCC failed again in its attempt to regulate broadband Internet service providers. On January 14, a unanimous three-judge panel of the DC Circuit Court of Appeals decided that the FCC lacked the legal authority to write certain rules governing the management of data on the Internet ' popularly known as the "network neutrality" rules. The decision could leave companies such as Netflix Inc. and Amazon, Inc. facing higher charges for the fastest service.
January 31, 2014Samuel FinemanAs recently as five years ago, law partners charging $1,000 an hour were outliers. Today, four-figure hourly rates for in-demand partners at the most prestigious firms don't raise eyebrows ' and a few top earners are closing in on $2,000 an hour.
January 31, 2014Karen SloanIn November, a European court ruling forced an American Internet service provider to remove content from servers located in the U.S. and block the transfer of content to European and Asian users. This ruling resulted from the Internet search results of an Englishman who asserted that his French Internet privacy rights make it illegal to distribute Internet images of an individual in a private space without that person's permission.
January 31, 2014Jonathan BickMany battles have been fought in courtrooms across the United States over the unauthorized Internet sharing of copyrighted books, music, movies and television shows. These include disputes over increasingly more sophisticated software products and websites that appear designed to respond to the latest court rulings over the scope of the DMCA "safe harbor" protections and the elements required to establish secondary copyright infringement liability.
January 31, 2014Alan R. FriedmanSecondary liability can be imposed on an ISP or distributor of a product used to commit infringement based upon claims of contributory infringement, inducement infringement or vicarious infringement. The contributory and inducement claims both focus on a defendant's contribution to the infringement and require that the defendant knows that direct infringement is occurring. These related claims, which provide independent ways to attack secondary infringement, differ in important respects.
January 31, 2014Alan R. Friedman

