Publications
A little more than a year ago, many of us were frantically copying Privacy Notices, completing HIPAA training and tweaking our privacy policies. While some commentators predicted mass chaos after April 14, 2003 as a result of the HIPAA privacy requirements, the intervening year has been manageable, thanks to the diligent efforts of the health […]
Over the past months we have been receiving an increasing number of questions about the effect of the Sarbanes-Oxley Act (“SOA”) on nonprofit organizations. We have therefore prepared the enclosed guide “Governance and Nonprofit Corporations: Requirements and Expectations in a Post-Sarbanes-Oxley World. We hope this Primer, which reviews the relevant provisions and principles of SOA […]
In September 2000, CMS released its National Coverage Decision (the 2000 NCD) setting forth the Medicare reimbursement policy for clinical trials, in response to President Clinton's executive memorandum directing that Medicare pay for routine costs associated with participation in clinical trials. In the last two years, CMS has promulgated draft modifications to the 2000 NCD, […]
While the ethical and legal debate over investigator’s interpretation and publication of clinical study data is likely to continue for some time, as suggested by the Immune Response dispute and the ensuring public interest in the dispute, it is imperative that pharmaceutical and biotechnology companies that engage universities and institutions to perform research and clinical […]
Claims Procedures The Department of Labor has issued proposed regulations on claims procedures for employee benefit plans subject to Title I of ERISA. These regulations reflect the DOL’s conclusion that the current regulations are no longer adequate to protect participants and beneficiaries, particularly in the health benefit context. Accordingly, while the proposed regulations apply to […]
Procedural Changes at the Commission on Human Rights and Opportunities (CHRO). Several important changes have been made to the time periods under which a CHRO complaint is processed. Respondents may now request extensions of time to answer an initial complaint, and the CHRO now has more time in which to make its initial Merit Assessment […]
May and June of 1997 were busy months for human resources personnel charged with implementing the initial data collection and notification requirements of HIPAA. Now that the initial flurry of activity has passed, many employers are getting a better sense of what HIPAA will mean for the design and administration of their health plans. In […]
Almost all employer group health plans, even self-insured plans, will have to be revised to comply with HIPAA (if they have not been already). For single employer plans, these requirements are generally effective for plan years beginning after June 30, 1997. A later effective date may apply to collectively-bargained plans. Limitations on Pre-existing Condition Exclusions […]
New Rules for Summary Plan Descriptions (“SPDs”) of Group Health Plans. Generally, group health plans must amend their SPDs to comply with the following requirements and distribute the amended SPDs (or Summaries of Material Modifications) to participants no later than 60 days after the first day of the first plan year beginning after June 30, […]
The United States Supreme Court in Robinson v. Shell Oil Co. , unanimously held that the term “employees” as used in section 704(a) of Title VII of the Civil Rights Act of 1964 includes former employees. Therefore, employers may not retaliate against either current or former employees for their having engaged in activity protected by […]
IRS Notice 97-2 provides guidance for plan sponsors in implementing some of the §401(k) plan changes made by the Small Business job Protection Act of 1996. Nondiscrimination Testing. For plan years beginning on or after January 1, 1997, employers are expected to run the Actual Contribution Percentage (“ACP”) and Actual Deferral Percentage (“ADP”) tests using […]
Selling one’s residence and moving into a smaller house or apartment is seldom an easy decision, but at least part of the decision-making process was made a bit easier by the special capital gains exclusion for principal residences enacted as part of the Taxpayer Relief Act of 1997. This exclusion, which applies to sales and […]
A commonly heard complaint about qualified retirement plans and §403(b) tax sheltered annuity programs is that when a plan administrative error is made, not only are there the costs of correcting the error (e.g., additional benefits for new participants), but there may also be retroactive income tax consequences, interest and penalties. In recent years, the […]
A special kind of irrevocable trust, known as a qualified personal residence trust (or QPRT), may enable you to transfer your residence to your children (or others) at a significantly reduced value for tax purposes, yet allow you to continue to live in the residence for as long as you wish. Setting Up a QPRT. […]
You are about to go to trial on a former employee’s discrimination claim that she was terminated because of her gender. With counsel, you have engaged in a cost-benefit analysis, considering how much back-pay she could get if she won, along with possible emotional distress damages. The total is high, but you have decided to […]
Although an employer has a right to inquire during a job interview as to whether an individual can do a job, an employer cannot ask questions that are likely to elicit information about whether an applicant has a disability. Accordingly, seemingly innocent questions might very well be illegal under the Americans With Disabilities Act (“ADA”) […]
Major pharmaceutical companies recently lost patent litigation battles involving blockbuster drugs. Patent Term for Prozac Reduced Eli Lilly & Co. lost almost two years of patent protection on its $1 billion Prozac® anti-depressant when a U.S. Court of Appeals held that an earlier expired patent covered the scope of a current unexpired patent. When a […]
When a negotiating a license or collaboration agreement for a early stage drug or discovery collaboration, the 10-15 years length of the royalty term seems like a long time in the future, especially if the drug will not even be launched for 5-10 years. However, as Lilly, BMS and others recently learned, every year can […]
Persons who own vacation houses or apartments in desirable locations often want to share the benefits of such properties with their children or other family members. Use of a limited liability company (LLC) may enable an owner to transfer interests in property to others at a significantly reduced tax cost and avoid family disharmony at […]
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 […]
In 1996, Congress enacted the Economic Espionage Act (“EEA”), which created federal criminal liability for the theft of trade secrets. Until that time, the theft of trade secrets was primarily a civil matter. In enacting the EEA, then, Congress departed from the tradition of state-prescribed trade secret laws and committed feudal resources to the fight […]
In United States v. Adlman,the United States Court of Appeals for the Second Circuit expanded the scope of the work-product doctrine. That doctrine protects against compelled disclosure of work-product, such as memoranda, analyses, investigations and reports, undertaken in anticipation of litigation. Prior to Adlman, several courts limited the doctrine to protect only those materials created […]
Since the passage of the Americans with Disabilities Act (ADA), employers have had to try to balance the sometimes conflicting rules under Connecticut’s Workers’ Compensation Act (Act) and the ADA without the benefit of any guidance from the government. Recently, however, the Equal Employment Opportunities Commission (EEOC) issued an “Enforcement Guidance” describing the interaction between […]
Appendices for 2004 Connecticut Property Tax Update
Split-Interest Inter Vivos Trusts – GRATs, GRUTs, QPRTs, CRATs and CRUTs Gifts made during one’s lifetime, whether to individuals or charities, are usually more tax efficient than testamentary gifts. Lifetime gifts allow one to remove not only the value of the gift from one’s taxable estate, but also any future appreciation in the value of […]
Even with recent steps taken by the FDA to “fast track” the new drug application and approval process, the period between application and approval remains lengthy. As a result, patent holders may be deprived of the full benefit of their patent. To remedy this loss of patent protection, many countries have adopted patent term extension […]
As Connecticut employers well know, they have been operating under archaic and what many feel to be unreasonable wage and hour laws. Particularly difficult to administer have been the rules addressing exempt employees. Most commonly the questions arise in the context of whether an employee falls within the wage and hour laws’ definition of exempt, […]
The 2004 legislative session was, once again, active and provided significant legislation for the utility and regulated industries. Among other things, the session extended the moratorium on electric and gas transmission line construction across Long Island Sound and made numerous changes to the statutes governing the Siting Council (“Siting Council” or “Council”). The following is […]
The federal Emergency Planning and Community Right-To-Know Act (EPCRA) requires hospitals and other healthcare institutions to submit annual Tier II reports which describe chemical inventories, management, and use. Such health-related facilities in Connecticut and elsewhere in New England should immediately take note that Region 1 of the United States Environmental Protection Agency (EPA) is considering […]
Thanks to all of who responded positively to my initial e-mail (update #1). As to those receiving this e-mail who didn’t respond, I’m keeping you on the list for now just in case you would like to receive these updates but haven’t had a chance to tell me so. If that’s the case, please let […]