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Section 181's Extension to Live Stage Productions Doesn't Set Clear Path for Producers, Investors Image

Section 181's Extension to Live Stage Productions Doesn't Set Clear Path for Producers, Investors

Thomas D. Selz, Bernard C. Topper Jr. & Christopher A. Cacace

At the end of 2015, Congress passed, as part of a large tax extender bill, the Protecting Americans from Tax Hikes Act (PATH), an extension of '181 of the Internal Revenue Code. Section 181 has been available since 2004 to permit expedited deduction of the costs of a film or TV production. Since inception, this has had several sunset provisions, each of which was extended as part of year-end extender bills. The latest for the first time has extended the availability of '181 treatment to live stage productions.

Features

NLRB and the Joint Employer: Is Franchising On the Ropes? Image

NLRB and the Joint Employer: Is Franchising On the Ropes?

Paul F. Millus

Recent NLRB decisions have rewritten the labor law map in a variety of ways, but nowhere more significantly than in the areas of franchising and outsourcing. With the decision in <i>Browning-Ferris</i> and decision by the NLRB's general counsel involving McDonald's, the definition of a "joint employer" has grown exponentially broader.

Features

Cloud Computing Security: More Opportunity, Less Threat Image

Cloud Computing Security: More Opportunity, Less Threat

David Hansen

If you follow the legal technology headlines you might have noticed that we've come full circle on cloud security. Rewind seven or so years, and mainstream cloud computing adoption was being thwarted by grave concerns about data security, data governance and data access. As the cloud became more pervasive in many industries globally, the legal market took note and slowly but surely more law firms went to the cloud.

Features

EU Approves GDPR Image

EU Approves GDPR

Coming off the heels of the EU Article 29 Working Party Opinion on the Privacy Shield, the EU Parliament passed the General Data Protection Regulation (GDPR) on April 15, which overhauls the union's Data Protection Directive rules set forth in 1995. This regulation applies to all business and organizations targeting EU consumers, regardless of their geographic location.

Features

Law Firms Grapple With Cybersecurity Issues and Regulatory Risks Image

Law Firms Grapple With Cybersecurity Issues and Regulatory Risks

Joe Kelly

Security is always a concern for law firms, and the risks have only grown in recent years. Increasingly, attorneys, staff and clients have become more mobile and rely on an array of laptops, smartphones and tablets to stay connected 24/7. As more data is created and resides in more places, it becomes more vulnerable.

Features

FinTech: The Emerging Financial Crime Compliance Minefield Image

FinTech: The Emerging Financial Crime Compliance Minefield

Daniel R. Alonso & Timothy Stone

The proliferation of so-called "FinTech" ' particularly by startups outside the financial sector ' raises a host of thorny FCC issues for regulators and financial institutions required to comply with the Bank Secrecy Act (BSA) and its anti-money laundering (AML) mandates.

Features

Law Firms Grapple With Cybersecurity Issues and Regulatory Risks Image

Law Firms Grapple With Cybersecurity Issues and Regulatory Risks

Joe Kelly

Security is always a concern for law firms, and the risks have only grown in recent years. Increasingly, attorneys, staff and clients have become more mobile and rely on an array of laptops, smartphones and tablets to stay connected 24/7. As more data is created and resides in more places, it becomes more vulnerable.

Features

Checklist and Commentary on Defenses for Right of Publicity Claims Image

Checklist and Commentary on Defenses for Right of Publicity Claims

Schuyler M. Moore

This article is Part Two of a two-part series. Part One appeared in the April issue of <i>Entertainment Law &amp; Finance</i>. Part Two starts with a continuation of the author's discussion of First Amendment defenses to right of publicity claims.

Features

<b><i>Online Extra:</b></i> Nonprofits Ask Copyright Office to Reform DMCA Takedown Procedures Image

<b><i>Online Extra:</b></i> Nonprofits Ask Copyright Office to Reform DMCA Takedown Procedures

Jennifer Williams

At the end of 2015, the U.S. Copyright Office announced that it would take comments to determine the effectiveness of the safe harbor provisions in the Digital Millennium Copyright Act. It's clear that the Copyright Office will hear some complaints that the DMCA doesn't offer enough of a deterrent against abusive takedown notices.

Features

Equity Crowdfunding Image

Equity Crowdfunding

David H. Freeman & Jonathan Friedland

There has been a great deal of media attention the past several years about the JOBS Act. It has various components that do various things. The aspect of the JOBS Act that has the potential to touch the largest number of Americans is Title III (Crowdfunding).

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