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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.

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