Massachusetts and Same-Sex Marriages: An Update
January 01, 2004
As reported on these pages late last year, on Nov. 18, 2003, the Massachusetts Supreme Judicial Court decided <i>Goodridge v. Department of Public Health</i>, holding, in a 4-3 decision, that the denial of marriage licenses to same-sex couples in the Commonwealth of Massachusetts violated the state's constitution.
Two Biological Mothers: Who Gets Custody?
January 01, 2004
A woman whose eggs were fertilized, implanted in the womb of her lesbian partner, and produced twin girls is being denied parentage of the children.
Sarbanes-Oxley Litigation Trap?
January 01, 2004
In-house counsel focused on complying with the Sarbanes-Oxley Act should be wary of falling into a trap that could increase the business risks and liability exposure of their company and its executives.
The Perils of an Ineffective Compliance Program
January 01, 2004
Are ethics programs no longer optional but mandatory? If the program is not good enough, is that fact itself the basis for liability? A recent civil case filed by the creative health care prosecutors in the U.S. Attorney's Office in Philadelphia asserts that a company's "ineffective" compliance program satisfies the scienter requirements of the civil False Claims Act (FCA).
Tax Shelters: Avoidance or Evasion?
January 01, 2004
Recent hearings of a subcommittee of the Senate Committee Governmental Affairs have again focused a harsh spotlight on the abusive use of tax shelters. As if to stress the point, On Dec. 29, 2003, the Treasury Department proposed changes to Circular 230 that "set high standards for the tax advisors and firms that provide opinions supporting tax-motivated transactions."
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