Tax Court Imposes New Limitation on IRA Rollovers
In <i>Bobrow v. Commissioner</i>, U.S. Tax Court Judge Joseph Nega surprisingly ruled that Internal Revenue Code (IRC) Section 408(d)(3)(B), which allows one tax-free 60-day rollover per year, applies to all of a taxpayer's IRAs, rather than to each IRA separately.
Future Proofing Your Law Firm
More than ever, "Future Proofing the Law Firm" is something that is moving in tandem with the predictive nature of our times. In other words, predictive analytics, Big Data and social search are reshaping our consumer behavioral interfaces as well as forward client side corporate integration strategy.
SharePoint e-Discovery
Finding and collecting data from Microsoft's SharePoint is a challenge even for the most sophisticated e-discovery practitioners. And the challenge grows daily as organizations expand their use of SharePoint at an accelerating rate, pouring more and more key data into these siloed sites.
Pondering Updates To Copyright Law In Digital Era
With Congress considering copyright reform and digital streaming upending the music business, the U.S. Copyright Office has announced it is studying the effectiveness of the music-licensing system. In an effort to assist Congress, the Copyright Office said it is looking for public input on Copyright Act of 1976 provisions that established government-regulated music-licensing regimes.
SESAC Faces Narrower Claim For Anti-Trust
The U.S. District Court for the Southern District of New York refused to throw out part of an antitrust class action brought by television station owners against SESAC, the music licensing organization that represents about 20,000 composers. The ruling came just three months after a magistrate judge in Pennsylvania ruled that radio broadcasters are likely to prevail on similar claims against SESAC.
IP News
Federal Circuit: 'Universal Acceptance' of a Principal Does Not Overcome Language of Claims and Specification<br>Federal Circuit: Routine Mental Steps Carried Out By Computer Outside the Scope of Section 101 <br>Federal Circuit Retains De Novo Review of Claim Construction
Sup. Ct. Rules Burden of Proof Remains with Patent Owner
The Supreme Court began 2014 by reversing the Court of Appeals for the Federal Circuit's decision in <i>Medtronic, Inc. v. Mirowski Family Ventures, LLC,</i> holding that the burden of proof on infringement remains with the patent owner even when a licensee files a declaratory judgment suit seeking a judgment of no infringement.
Corporations' 'Seismic Shift' to Private Exchanges
The first quarter of 2014 is over. The major provisions of the Affordable Care Act are now in full swing, save the occasional delay of certain mandates. Companies, both large and small, understand that this law is now a fixture of our legislative structure. It will be amended, tugged at, pulled at, changed, expanded, and contracted. The private marketplace plays a crucial role in the development of the law, as well as the resulting impact on employers.
New Jersey Case Study
There has been a lack of consistency in malpractice cases where the plaintiff has settled with one or more defendants, and then goes to trial against other defendants. However, a recently published New Jersey Law Division case has brought a measure of consistency to this issue.
