Publications
Many individuals are honored when asked to serve on a philanthropic non-profit board of directors. Serving as a board member can be a rewarding experience, but it also comes with significant responsibilities. This article guides you through the essential steps and considerations before committing to this important role. What Does Membership Mean? Members of a […]
Well, that was fast. In the blink of an eye last week, TikTok—the social-media platform used by over 170 million Americans but owned by a foreign company with connections to the Chinese government—went dark in the United States. This followed the Supreme Court’s per curiam decision in TikTok v. Garland (No. 24-565), upholding the “Protecting […]
Partner Jolie Apicella authored the article titled, “Challenges to 340B and States’ Laws Will Impact the Future Scope of the Law” for the January/February issue of the Journal of Health Care Compliance, Volume 27, Number 1. Jolie reviews and assesses the impact of recent 340B Drug Discount Program litigation. To read the full article, click […]
In Royal Canin U.S.A., Inc. v. Wullschleger (No. 23-677), the Supreme Court resolved a jurisdictional dog fight over dog food. If a plaintiff files a complaint containing state- and federal-law claims, the complaint can ordinarily be removed to federal court, and that court will have jurisdiction to resolve all the claims. But what happens if, […]
In E.M.D. Sales, Inc. v. Carrera (No 23-217), the Supreme Court addressed a circuit split as to the evidentiary standard that applies when an employer argues that an employee is exempt from the minimum-wage and overtime-pay provisions of the Fair Labor Standards Act (“FLSA”). A unanimous Court agreed with the majority of lower courts that this issue […]
Navigating the tax landscape during estate administration is like solving a complex puzzle with each piece representing opportunity and risk. One challenge is determining where key expenses can be deducted – on the estate tax return (Form 706) and/or the estate’s income tax return (Form 1041). Making this decision impacts the estate’s overall tax liability […]
The Federal Trade Commission (“FTC”) has announced its narrowed “Junk Fee” Rule that targets pricing practices in the short-term lodging and live-event ticketing industries.[1] The Rule results from the FTC’s efforts over the past year to ban so-called “bait-and-switch” pricing tactics to ensure that, “consumers searching for hotels or vacation rentals or seats at a […]
Wiggin and Dana is excited to share our 2024 Year in Review. It was a year of advancement and success, and we hope you enjoy reading what’s inside. Click to read now. For more information, please contact our Marketing Department.
In a dramatic turn of events, a Fifth Circuit panel has reinstated the nationwide injunction blocking enforcement of the Corporate Transparency Act (the “CTA”) just three days after a separate panel of the Fifth Circuit had lifted it. Thus, for now, reporting companies once again are not required to submit Beneficial Ownership Information Reports by […]
On December 22, the Fall 2024 issue of the Franchise Law Journal, Volume 43 Number 4, was published by the American Bar Association Forum of Franchising. This issue is Litigation Partner John Doroghazi’s final issue as Editor-in-Chief of the publication. In his final editorial, John showed appreciation to the readers, discussed the importance of the Journal to the […]
On April 26, 2024, the United States Department of Health and Human Services (“HHS”) Office for Civil Rights (“OCR”) published new HIPAA regulations regarding protection of reproductive health care information. The new regulations became effective on June 25, 2024, but covered entities and business associates were provided until December 23, 2024, to comply, with the […]
The nationwide injunction enjoining the Corporate Transparency Act (the “CTA”) was lifted by order of the United States Court of Appeals for the Fifth Circuit on December 23, 2024. This ruling notably impacts reporting companies subject to the CTA that were formed prior to 2024 and which were facing a January 1, 2025 deadline to […]
A few months ago, securities litigators viewed OT24 with excitement: The Court had granted cert in not one, but two cases addressing when a complaint adequately alleged securities fraud under the Private Securities Litigation Reform Act. No more: A few weeks ago, the Court took back the first of those grants, dismissing Facebook, Inc. v. […]
This week saw the first “real” decision of the term (that is, an opinion in an argued case), a unanimous affirmance in Bouarfa v. Mayorkas (No. 23-583), holding that federal courts lack jurisdiction to review the discretionary decision of U.S. Citizenship and Immigration Services (USCIS) to revoke an approved visa petition based on a so-called […]
As the new year approaches, we present our annual year-end advisory for 2024. This edition highlights noteworthy estate and gift tax changes and outlines planning opportunities for year-end and beyond. We also take a moment to recognize some of our accomplishments in 2024 and provide our outlook for the new year. 2025 ESTATE, GIFT, AND […]
Enforcement of the Corporate Transparency Act (the “CTA”) and its implementing regulations (referred to herein as the “Reporting Rule”) – which require certain business entities formed or registered to do business in the United States (referred to herein as “reporting companies”) to report beneficial ownership information to the Treasury Department – was preliminarily blocked nationwide […]
Before the Thanksgiving holiday, the Court issued its first “decision” in one of the 46 cases (so far) that make up its OT24 term. But just like last year, this year’s first decision was more of a decision not to decide: In Facebook, Inc. v. Amalgamated Bank (No. 23-980), the Court dismissed the case as improvidently granted […]
After winning the presidency, Donald Trump will look to bring his own antitrust enforcement priorities to his second administration. During his first term, Donald Trump’s Federal Trade Commission (“FTC”) and Department of Justice (“DOJ”) engaged in relatively robust enforcement of the antitrust laws, including suing to block the proposed merger of AT&T/Time Warner, as well […]
A quality education may be one of the best gifts to give a minor child or grandchild this holiday season. As the cost of education continues to increase annually, families may be contemplating various gifting strategies to accumulate funds, minimize taxes and ultimately support younger generations with their future security and education goals. Two popular […]
The year 2025 will bring new changes to estate and gift tax laws in the United States, with updated exemptions, rates, and regulations affecting taxpayers at both federal and state levels. As we await the 2024 general election results, it is important to stay informed about the latest updates and requirements to ensure proper planning […]
Wiggin and Dana is excited to share our 2023 Year in Review. It was a year of advancement and success, and we hope you enjoy reading what’s inside. Click to read now. For more information, please contact our Marketing Department.
On October 16, 2024, the Federal Trade Commission (“FTC”) released its Negative Option Rule. A “negative option” is an arrangement where goods or services are provided based on a consumer’s silence, a failure to take some affirmative action to reject or cancel. The most recognized type of negative option program is a subscription service with […]
The Corporate Transparency Act, a federal anti-corruption law, has been in effect since the beginning of the year. The CTA requires that all entities formed prior to January 1, 2024, make a filing on or before January 1, 2025 (unless the entity meets one of the law’s exceptions). You can learn more about filing requirements […]
Estate planning can require extra care and effort where one spouse is not a U.S. citizen. The same can be said for couples who live, work, or own property in the U.S. but neither is a U.S. citizen. These couples should be well-advised in preparing an estate plan to minimize the potential application of U.S. […]
On October 10, the Federal Trade Commission (“FTC”) announced its final rules with respect to Premerger Notification under the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (as amended) (“HSR”). The final rules formalize what will be the largest change to premerger notification requirements since at least 2000. The final rules follow from the draft rules that […]
Wiggin and Dana’s Appellate Practice Group is excited to announce the transition of the Supreme Court Update to a new blog platform. The blog combines over 20 years of Supreme Court cases and decisions into one dynamic resource, delivering the latest Supreme Court news and appellate law insights. Jonathan Freiman, Chair of Wiggin and Dana’s Appellate Practice […]
Greetings, Court Fans! It’s the First Monday in October, the traditional start of a new Supreme Court term. Coinciding with the start of OT24, we’re heralding a new way of delivering our summaries of the Court’s decisions: Welcome to the Supreme Court Update blog, which will combine our usual decision summaries with other news and […]
On October 3, 2024, Partners Robert Hoff and Paul Tuchmann authored the article titled, “Revisiting The Crime-Fraud Exception After Key Trump Cases” for Law360. In light of recent high-profile matters, Rob and Paul cover elements of the crime-fraud exception, how it played a role in the Congressional investigation of the January 6, 2021 Capital riot, and […]
On October 4, the Summer 2024 issue of the Franchise Law Journal, Volume 43 Number 3, was published, where Litigation Partner John Doroghazi is Editor-in-Chief. The Franchise Law Journal is published by the American Bar Association Forum of Franchising. This edition covers Arbitration Waviers in the Wake of Morgan v. Sundance, authored by Wiggin and Dana Associates Rachel Canna and Jared […]
What is a Family Office? A family office is a private wealth management entity that may provide a variety of services to a wealthy family, such as investment management, financial planning, estate planning, and philanthropy. Family offices can be set up as a standalone entity or as a division of a larger company. The beauty […]