Publications
The repeal of the Connecticut succession tax, begun in 1997, continues apace. If you are a Connecticut resident, all transfers by your estate to a surviving spouse or a charity are free of the succession tax. If you survive until January 1, 2001, you can also pass your entire estate to your children and grandchildren […]
The Securities and Exchange Commission has issued several recent releases and Congress is considering legislation that would, if enacted, significantly change securities regulations. These proposed changes, which in the case of SEC proposals are subject to public comment and further internal review, and in the case of proposed legislation, to final approval by Congress, may […]
The United States Supreme Court has indicated that good human resources practices may help employers defend against legal claims brought by their employees. Wiggin & Dana offers a complete line of consulting services to help our clients evaluate and improve the way they handle the broad range of human resources issues that arise in their […]
On June 22nd the United States Supreme Court issued four decisions of great interest to employers. Three of the decisions addressed the question of whether an individual is disabled within the meaning of the Americans with Disabilities Act when mitigating measures, such as medication and eye glasses, allow the individual to function normally. Sutton v. […]
The Federal Trade Commission (“FTC”) has recently published an interpretation of the Fair Credit Report Act (the “Act”) that may impact the ability of employers to investigate employee misconduct. Until now, the requirements of the Act appeared to be limited in scope and generally of concern only when employers engaged someone to do such things […]
To improve the efficiency and effectiveness of the health care system, Congress enacted the Health Insurance Portability and Accountability Act (HIPAA) of 1996, which included a series of “administrative simplification” provisions that required the Department of Health and Human Services (HHS) to adopt national standards for electronic health care transactions. All covered entities must be […]
The primary goal in estate planning for many clients is minimizing taxes. Clients with this in mind may hesitate to begin planning their estates given the uncertainty that currently surrounds the future of the federal estate tax. Other clients may feel that they do not need to worry about estate planning because their estates might […]
On August 21, 2007, the United States Patent and Trademark Office (USPTO) published new rules that, effective November 1, 2007, will have a significant impact on patent application preparation and prosecution. Two of the most notable aspects of the proposed rule changes apply limits on (a) the number of claims that will be examined in […]
Guidance on Compliance with HIPAA Transactions and Code Sets after the October 16, 2003 Implementation Deadline
The United States Supreme Court recently held that plaintiffs pursuing a “mixed motive” theory of discrimination need not present direct evidence of discrimination, but may prevail even if their claims are proven exclusively with circumstantial evidence. In Desert Palace, Inc. v. Costa, No. 02-679, the plaintiff, Catherina Costa, was employed by a casino as a […]
In Mack v. Otis Elevator Company, 326 F.3d 116 (2d Cir. 2003), the Second Circuit refined the test for determining whether an employee is properly classified as a “supervisor” for purposes of imputing liability to the employer in sexual harassment cases alleging a hostile work environment. The Faragher-Ellerth DefenseBy way of background, the United States […]
Federal privacy regulations issued in 2000 under the Health Insurance Portability and Accountability Act of 1996 (HIPAA) require sweeping changes in the way the health care system manages health information. Health care providers, health care clearinghouses and health plans (known as “covered entities”) are directly governed by these requirements, and the government regulators who wrote […]
This final rule adopts standards for the security of electronic protected health information to be implemented by health plans, health care clearinghouses, and certain health care providers.
President-elect Barack Obama has recently articulated an aggressive strategy for promoting energy efficiency and addressing climate change. Significant goals of this strategy include the reduction of climate-altering carbon dioxide emissions by 80 by 2050 and investing $150 billion in new energy-saving technologies over the next ten years.[1] This hard-hitting proposal received a boost from Congress […]
I came across an interesting decision by a California appellate court today (F. Hoffman-La Roche v. The Superior Court of Santa Clara County). The underlying case arose from a tragic situation in which a 14-year old boy who had been taking the acne medication Accutane for six months committed suicide by throwing himself in front […]
In late November, opponents of the proposed federal rules that would change overtime pay provisions abandoned their attempts to block the rules from going forward. The proposed changes had faced strong opposition from labor unions and had divided Democrats and Republicans along party lines. It is now likely that the revisions will go into effect […]
On December 2, 2003, the United States Supreme Court decided Raytheon Co. v. Hernandez, No. 02-749, an Americans with Disabilities (ADA) case that had been watched for its potential impact on the ability to uniformly enforce employer policies. Unfortunately, the decision left many questions unanswered. Facts of the Case. Joel Hernandez had worked for Hughes […]
OSHA’s National Emphasis Program (NEP), under which it inspected over 800 nursing homes since July 2002, expired on September 30, 2003. OSHA will not renew the program. Instead, in an OSHA directive released on October 20, 2003, it added nursing homes and personal care facilities to its 2003 Site Specific Targeting Program (SST). This change […]
In an important case of first impression in the U.S. District Court for the District of Connecticut, the court, in Parmanand v. Capewell Components, LLC, held in September that contingent attorneys’ fees paid directly by the defendant to the plaintiff’s attorney constitutes gross income to the plaintiff (as well as to the attorney). The Second […]
On October 1, 2003 revisions to Connecticut’s Family and Medical Leave Act (FMLA) went into effect. Connecticut employers must now allow employees to take up to two weeks of accumulated sick leave to attend to a serious health condition of a covered family member or for the birth or adoption of a child. In addition, […]
On September 29, 2006, the National Labor Relations Board (NLRB) issued three related and long-awaited rulings providing guidance on when an employee is deemed a supervisor— and thus ineligible for union representation— under the National Labor Relations Act, 29 U.S.C. §§ 151 et seq. (NLRA). Two of the three cases, Oakwood Healthcare, Inc. and Golden […]
In our last Client Advisory, we discussed the decision in Thomson S.A.v. Quixote Corp . , 166 F.3d 1172 (Fed.Cir. 1999), regarding the assertedinvalidity of a patent based upon prior invention or prior public use byanother, where the proof of such activities was based upon the oraltestimony of two witnesses absent corroborating documentation. In aseeming […]
Websites have become an increasingly popular marketing tool and medium for the distribution of company information. Though the information is generally aimed at customers, when a company is publicly traded, existing or potential stockholders also have access to the information, which may include financial data, stock prices, links to analysts’ reports and SEC filings. When […]
An increasing number of U.S. companies are viewing the development of foreign markets as a central component of their business strategy. As a result, the number of international joint ventures has expanded dramatically over the past several years. In light of the substantial cultural, linguistic and regulatory hurdles involved in starting an overseas operation from […]
In 1998, the Court of Appeals for the Federal Circuit held that a mutualfund processing system constituted a useful application of amathematical algorithm and was thus entitled to patent protection. StateStreet Bank and Trust v. Signature Financial Group , 149 F.3d 1368, 47USPQ2d 1596 (Fed. Cir. 1998). The decision has created a boom in patentapplications […]
The 2003 legislative session was active, and resulted in significant legislation applicable to utilities and regulated industries. The session included an update to Connecticut’s 1998 electric deregulation legislation and addressed infrastructure improvements, to extend the moratorium on electric and gas transmission line construction across Long Island Sound and numerous changes to the Siting Council’s governing […]
The current war against terrorism and post-war involvement with Iraq warrants a quick review of the recently enacted Service Members Civil Relief Act, 50 U.S.C. App. 501, Pub. L. No. 108-189,117 Stat.2835 ( effective Dec. 19,2003). This Act is a restatement, clarification and revision of the Soldiers’ and Sailors’ Civil Relief Act of 1940 , […]
April 2003 has arrived and with it key milestones on each HIPAA front. This update addresses the status of each major HIPAA component, including the recently adopted final Security Rule. A. Final Privacy Compliance: Still a Few Loose Ends On April 14, we will celebrate with many of you the near completion of many months […]
April 2003 has arrived and with it key milestones on each HIPAA front. This update addresses the status of each major HIPAA component, including the recently adopted final Security Rule.
In January 2002, Congress enacted and President Bush signed the Small Business Liability Relief and Brownfields Revitalization Act. This statute, which EPA refers to as the “Brownfields Law,”changed the liability picture for parties who face the potential for suit under the Comprehensive Environmental Response, Liability, and Compensation Act, popularly known as CERCLA or Superfund (codified […]