by Wiggin and Dana LLP | Sep 15, 2019
With 2014 quickly approaching, there are a number of tax planning opportunities you may want to consider before year-end. Also, outlined below is a recap of some of the recent estate, gift and generation skipping transfer (“GST”) tax changes made in 2013,...
by Wiggin and Dana LLP | Sep 15, 2019
On December 4, 2013, the staff of the SEC’s Division of Corporation Finance (the “Division”) issued new Compliance and Disclosure Interpretations (“CDIs”) concerning recently adopted Rule 506(d) of the Securities Act of 1933, the...
by Wiggin and Dana LLP | Sep 15, 2019
From the Courts Insurers Who Disclaim Duty to Defend Do So at Their Own Peril K2 Inv. Group, LLC v. Am. Guar. & Liab. Ins. Co., 21 N.Y.3d 384, 993 N.E.2d 1249 (2013) New York’s highest court has recently held that an insurer who declines to provide defense...
by Wiggin and Dana LLP | Sep 15, 2019
Contracts often include forum selection clauses, which provide that any litigation relating to the contract (or, depending on the wording, the parties’ entire relationship) may only be brought in a certain state or federal court. The potential advantages of a...
by Wiggin and Dana LLP | Sep 15, 2019
It’s beginning to look a lot like H-1B Cap Season… One of the most commonly used visa categories for U.S. employers to employ foreign nationals is the H-1B for temporary workers. H-1B visa status is available to an individual who will perform services in a...
