Publications
More than three years after the enactment of the federal Family and Medical Leave Act (“FMLA”), employers continue to have trouble navigating its complex requirements. Recent court cases show that properly identifying what constitutes a “serious health condition” is the key to preventing and defending against FMLA claims. Broadly stated, a serious health condition involves […]
The U.S. Supreme Court, in Varity Corp. v. Howe, recently expanded employers’ potential ERISA exposure by permitting breach of fiduciary duty claims based on employees’ subjective perceptions as to when an employer is acting in its capacity as plan administrator. In another context, however, the Second Circuit Court of Appeals, which covers Connecticut, New York […]
The Connecticut legislature recently revised the state’s Family and Medical Leave law in an effort to coordinate certain aspects of the law with its federal counterpart. Differences between the two laws remain and will be addressed in a future issue of the Wiggin & Dana Employment Advisory.
The White-Collar Defense and Internal Investigations Practice Group counsels clients on criminal, civil and regulatory investigations by federal and state governmental agencies, conducts internal investigations for corporations and other entities, and advises clients on internal compliance program. The practice includes health care fraud and abuse, trade secrets, securities, banking, investment advisor, environmental, government contracting, tax […]
The alleged bribes paid by Salt Lake City boosters to members of the International Olympic Committee (“IOC”) in order to secure their support for the city’s 2002 Winter Games bid has drawn attention to the U.S. law prohibiting the bribery of foreign officials–the 1977 Federal Corrupt Practices Act (“FCPA” or “the Act”). According to news […]
Tax Advice Privilege As part of the Internal Revenue Restructuring and Reform Act of 1998, Congress created a new accountant-client privilege. Section 7525 of the Internal Revenue Service Code applies, in certain contexts, the common-law protection of the attorney-client privilege to communications between a taxpayer and a federally authorized tax practitioner. While the privilege appears […]
The three most common ways to protect trademarks and service marks outside the United States are: National applications; European Community Trademark (“CTM”) applications; and International applications under the Madrid Protocol. While each application provides comparable protection of marks once registered, the application processes differ in significant respects, and each has its pros and cons.
From general ledger systems to warehouse management applications, businesses large and small are dependent on information technology. As a result, understanding the license rights underlying such technology is a critical component of the due diligence process in every merger and acquisition transaction. The considerable growth of so-called open source software has further complicated that analysis. […]
In Update #10 I discussed a case in which Illinois’ statute of repose barred claims arising from an Indonesian airline crash because the product in question had been sold more than 12 years before suit was brought. A recent federal court of appeals decision in Hiner v. Deere and Company reminded me that under certain […]
Brownfield properties present intriguing and difficult, yet potentially unparalleled opportunities for development by both public and private entities. The liabilities associated with these actually or apparently contaminated properties should concern any party considering the purchase, sale, leasing, financing, development, or remediation of a Brownfield site. Owners, purchasers, lessors and lessees, and developers of environmentally contaminated […]
A Brownfield is any real property which, due to actual or suspected environmental contamination, may lie idle, unoccupied, underutilized, unused, or have any one or combination of these characteristics. A Brownfield may be industrial, commercial, agricultural, or even residential. In many, if not most instances, a Brownfield will not be the subject of an active […]
Recent developments in federal and state law, as well as creative transactional lawyering, have made it possible for Brownfields to be developed in such a way as to protect the parties from onerous potential liabilities. The Brownfields Revitalization Act, referred to above, amended CERCLA by providing significant liability protection for Brownfield developers, including prospective purchasers, […]
These developments directly effect current owners, potential purchasers and lessors, developers, lendinginstitutions, local governmental units or industrial authorities, and other entities interested in improving property or otherwise enhancing its value or reducing exposures arising from its environmental condition. These entities should expect their lawyers to provide them with representation and advice with regard to actual […]
The liability scheme of CERCLA can be summarized in four words: joint, several, strict, and retroactive. Liability will attach to any party that has any connection with a site that contains hazardous materials. For CERCLA purposes “connection” means owning the property, operating the property, or having brought materials to the property, and there was a […]
The new Medicare Prescription Drug, Improvement and Modernization Act (MMA), signed by President Bush on December 8, 2003, has been described as the most significant restructuring of the Medicare program since Medicare’s enactment in 1965. Although attention has focused on the prescription drug benefit authorized by this law (the new “Part D” of Medicare), other […]
As suggested by the clever cartoon below, a lot of people had a good laugh earlier this year when the media reported that Ashley Pelman and Jazlen Bradley, two overweight New York teenagers, had sued McDonald’s for their obesity and related health problems. Both girls alleged that they had purchased and consumed Happy Meals and/or […]
In addition to its franchise litigation practice, the Wiggin and Dana Franchise and Distribution Practice Group regularly assists clients with regulatory and transactional matters, including the creation of franchise programs, updating and amending franchise agreements and related documents and offering circulars, filing first time franchise registration applications and renewals and responding to regulators’ comments, reviewing […]
Each of the 169 towns in the State of Connecticut is empowered to assess and collect property taxes. The powers of the towns are defined and limited by State statutes, specifically, Sections 12-40 through 12-195h of the Connecticut General Statutes. Pursuant to the provisions of Section 12-122, a town must levy such property taxes as […]
Product sellers everywhere probably breathed a sigh of relief last month when the Nebraska Supreme Court held that Bridgestone/Firestone and Ford could not be held civilly liable for the rape and murder of 19-year old Amy Stahlecker by Richard Cook on a lonely stretch of Nebraska highway in the early morning hours of April 29, […]
Recent publicity surrounding the United States Supreme Court’s rejection of the mandatory United States Sentencing Guidelines (Guidelines) has caused some to question the continued importance of corporate compliance programs. Yet the Department of Health and Human Services’ Office of Inspector General (OIG) has sent a clear message to providers that compliance programs must remain strong.
The Federal Trade Commission (“FTC”) announced in the January 31, 2005 Federal Register that it has revised the filing thresholds under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (“HSR Act”), as required by the 2000 amendments to the HSR Act.
This past legislative session, Connecticut's General Assembly enacted a comprehensive reform bill (Public Act No. 06-195) that takes important steps towards modernizing the state's approach to end-of-life issues and its advance directives laws. The advisory contains frequently asked questions about the new law.
The United States Court of Appeals for the Second Circuit recently issued a significant decision in <i>Meacham v. Knolls Atomic Power Laboratory</i> interpreting the application of the federal Age Discrimination in Employment Act (“ADEA”) to employers’ downsizing programs. The decision underscores the necessity that employers carefully plan for and implement reduction-in-force programs in order to […]
Health savings accounts have received a lot of media attention, but, so far, employers have been slow to embrace this new approach for providing health care coverage for employees. The basic concept involves a high-deductible health plan (HDHP), coupled with a tax-favored, portable individual health savings account (HSA) that allows individuals to save for future […]
As public debate about climate change has increased in recent years, so too has litigation over its causes, effects, and mitigation. This advisory provides a snapshot of recent significant litigation, encompassing such disparate topics as contractural disputes over sustainable development tax credits, the constitutionality of a new municipal “green” building code, the construction of new […]
It’s been a while since my last update. That’s because (a) I’ve been busy and (b) there hasn’t been much to report. Now that things have slowed down a little, I want to tell you about a recent victory by Ford in a discovery battle.
Created as part of the Community Renewal Tax Relief Act of 2000, the NMTC is the result of a bipartisan initiative intended to spur the investment of $15 billion in new private capital into a diverse range of privately managed investment vehicles that in turn will make loans to and equity investments in businesses located […]
In recent months, many of our clients have suffered declines in the value of their assets. While it can be difficult to open a monthly brokerage statement in this environment, decreases in asset values actually can present a significant opportunity for estate tax reduction planning. In this edition of the Advisory we discuss ways you […]