Publications
The fate of the federal estate, generation-skipping transfer (GST) and gift taxes has been the subject of much discussion in recent months. While most estate planners expected that Congress would act in 2009 to avert the dramatic changes to the tax system which became effective on January 1, 2010, it failed to do so. This […]
Deadline to Adopt Updated Plan DocumentsPrototype and volume submitter document providers were recently required to update their plan documents to comply with certain tax legislation. Employer adopters of prototype and volume submitter defined contribution plans have until April 30, 2010 to adopt the provider’s updated plan document. If your company has not yet adopted an […]
A rash of lawsuits have recently been filed for alleged damages due to drywall originating from China. As with every new type of class or mass action suit brought by the plaintiffs’ bar, the question always posed is whether this is the next asbestos, a tidal wave of litigation with potentially devastating exposure. Unless some […]
The increase in the federal estate, gift and generation-skipping transfer tax exemptions, coupled with the uncertain future (and possible complete repeal) of the transfer tax system, have led many people to believe that estate planning is no longer necessary. Even if the federal transfer tax system is eliminated, state transfer taxes may remain (or even […]
On September 30, 2008, the United States Department of Health and Human Services Office of Inspector General (“OIG”) published Supplemental Compliance Program Guidance for Nursing Facilities (“CPG”). The CPG is available on the OIG’s web site at https://www.oig.hhs.gov/fraud/docs/complianceguidance/nhg_fr.pdf. In the CPG, the OIG details fraud and abuse risks that nursing home compliance programs should […]
In a case of first impression, the Connecticut Supreme Court recently held that an employee who settles his claim for workers’ compensation benefits can also compromise his dependent’s right to survivorship benefits. In Duni v. United Technologies Corp., et. al, the employee entered into a “Stipulation for Full and Final Settlement” with his employer, the […]
The issue of whether the Americans With Disabilities Act (the “ADA”) applies to employees on long term disability (“LTD”) or Social Security is receiving increasing attention. Until the federal Equal Employment Opportunity Commission issues its anticipated guidance on the interplay between the ADA and these benefits, the employee’s benefit status under either an LTD policy […]
As electronic commerce proliferates, the Internet community has sought reliable techniques for forming legally enforceable, on-line contracts. While several methods are currently in wide-spread use, click-wrap licenses, sometimes called web-wrap agreements, have emerged as the dominant model. Click-wrap licenses are based on the familiar shrink-wrap license, where a mass-marketed software product contains a license on […]
For a corporation, few legal questions can be as important as “who owns the rights to intellectual property created on behalf of the corporation”? The laws that govern the ownership of intellectual property are often vague and unpredictable, and vary by state. Below is an overview of these laws in the patent context, and some […]
Recently, in Angelsea Productions Inc. v. Commission on Human Rights & Opportunities, the Connecticut Supreme Court unanimously held that the Connecticut Commission on Human Rights and Opportunities (the “Commission”) loses jurisdiction over an employment discrimination complaint when it fails to comply with the statutory deadlines governing the investigation of complaints and the holding of public […]
Classifying workers as employees or independent contractors continues to bedevil businesses, both small and large. Recently, the U.S. Department of Labor announced a major investigation of a large computer company that laid off hundreds of workers and rehired many of them as independent contractors. Although many companies legitimately use independent contractors to save money, be […]
Earlier this year, the House of Representatives passed HR2696, the “Vessel Hull Design Protection Act.” The bill is currently before the Senate where passage seems likely. The generally perceived impetus for the bill arises from the practice of “splashing” or “direct molding.” Splashing is a manufacturing process that uses an existing boat hull as a […]
Although Non-Qualified Deferred Compensation Plans (NQDC Plans) have long been one of the perquisites of senior management, these plans are assuming an increasingly important role in many executive compensation packages. NQDC plans have been the subject of recent federal legislation and I.R.S. regulatory proposals making this a good time for employers to review and perhaps […]
The SEC has published guidelines for public companies, investment advisers, investment companies, and municipal securities issuers on disclosure obligations about Year 2000 issues.
Last July, the Court of Appeals for the Federal Circuit (CAFC), the highest appellate level court that typically decides patent matters, held in State Street Bank & Trust Co. v. Signature Financial Group, Inc. that the transformation of data by a machine through a series of mathematical calculations into a useful, concrete and tangible result […]
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.
Critical changes are developing in federal law and regulations that will have a major impact on any person or organization that handles health care information. You either have been or soon will be bombarded with a sea of information about the federal “HIPAA” statute and implementing regulations coming from HHS. This advisory will give you […]
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 Office of Inspector General (OIG) of the United States Department of Health and Human Services (DHHS) recently issued the Provider Self-Disclosure Protocol (the Protocol) for health care providers involved with federal health care programs, including Medicare and Medicaid. The Protocol offers providers specific steps and audit procedures to facilitate working with the OIG to […]
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 […]