Publications
In a long-anticipated move, the Federal Trade Commission (the “FTC”) on March 8, 2005 published important revisions to the premerger notification rules applicable to acquisitions of interests in partnerships and other unincorporated entities, such as limited liability companies (“LLCs”), under the Hart-Scott-Rodino Antitrust Improvement Act of 1976 (the “HSR Act”). The amendments to the rules, […]
In my last Update I told you about some good Mississippi justice and pointed out that while the trial courts in that state can be quite unfriendly to foreign product manufacturers the Mississippi Supreme Court is building a reputation for fairness. The same is also true in Texas.
Warm feelings of affection may prompt one to make monetary gifts to loved ones. But those feelings can rapidly chill if the donor unexpectedly finds out that taxes are due on the gift. Donors who are considering making gifts in order to transfer wealth and shift income to the next generation also need to factor […]
This interim final rule establishes rules of procedure for the imposition, by the Secretary of Health and Human Services, of civil money penalties on entities that violate standards adopted by the Secretary under the Administrative Simplification provisions of the Health Insurance Portability and Accountability Act of 1996 (‘‘HIPAA”).
The Staff of the Securities and Exchange Commission (the “SEC”) recently proposed new rules that would require domestic and foreign issuers that use US GAAP (and eventually those that use IFRS) to submit their financial statements in XBRL format. “XBRL” stands for eXtensible Business Reporting Language, a set of extensions that allow data to be […]
Though the words are often used interchangeably in casual conversation, domicile and residence are two distinct legal concepts. Your domicile is the place you intend to make your home. You may be a resident of more than one state, but you are domiciled in only one state. Domicile is indicated by a number of factors, […]
The Texas Supreme Court recently issued a significant decision concerning a plaintiff’s burden when attempting to prove causation in a toxic tort case. Borg-Warner Corp. v. Flores concerned a retired automobile mechanic who had repaired and replaced brakes for more than 35 years. Flores claimed that he suffered from asbestosis as a result of extensive […]
Effective October 1, 2004, registered nurses (“RNs”) may sign the medical portion of a death certificate when they have been authorized to pronounce death of nursing home, hospice or home care patients. The new law, Public Act No. 04-255, An Act Concerning Funeral Directors and Vital Records, also permits advance practice nurses (“APRNs”) and physician […]
Wiggin and Dana patent attorneys and our clients have endured long delays between the filing of an application for a United States Patent and grant of that patent. Indeed, it is not uncommon for several years to lapse before an application receives an initial examination. Beyond frustration with the delay, the enforceable period of a […]
Organizations asking for your financial support often mention that contributions “may be tax deductible.” The deductibility of charitable contributions for federal income tax purposes is subject to a variety of limits and restrictions. Outlined below is information to help you understand the applicable rules relating to charitable contributions made by individuals.
I didn’t think I’d be writing again so soon but just after I sent off Update #8 I learned that yesterday New York federal judge Robert Sweet (great name for a judge deciding an obesity case!) again dismissed the overweight teenagers’ case against McDonald’s. Just two weeks ago I reported (in Update #7) that despite […]
For years, some of the more challenging tax and estate planning problems have involved distributions from qualified retirement plans, §403(b) annuities, IRSs and other tax-advantaged retirement vehicles. Proposed regulations issued by the Internal Revenue Service in 2001, however, made sweeping changes, substantially liberalizing the required minimum distribution rules and other technical requirements. Final regulations have […]
This guidance explains and answers questions about key elements of the requirements of the HIPAA Standards for Privacy of Individually Identifiable Health Information (the Privacy Rule). The Department of Health and Human Services (HHS) published the Privacy Rule on December 28, 2000, and adopted modifications of the Rule on August 14, 2002.
This guidance explains and answers questions about key elements of the requirements of the HIPAA Standards for Privacy of Individually Identifiable Health Information (the Privacy Rule). The Department of Health and Human Services (HHS) published the Privacy Rule on December 28, 2000, and adopted modifications of the Rule on August 14, 2002.
In a unanimous decision, the United States Supreme Court in Chevron U.S.A., Inc. v. Echazabal upheld an Equal Employment Opportunity Commission (“EEOC”) regulation authorizing an employer to refuse to hire an individual because his performance on the job would endanger his own health due to a disability. Facts: Mario Echazabal worked for Chevron U.S.A., Inc. […]
There are two different systems for classifying marital property in the United States: the common law property system and the community property system. Most states, including Connecticut and New York, utilize the common law property system. Under this system, property acquired by a married person during marriage is the property of that person separately, unless […]
Health & Safety Committees Workers’ Compensation Commission officials currently are visiting employers to determine whether they are in compliance with the regulations promulgated by the Commission last year requiring certain employers to establish Health and Safety Committees. These visits take approximately 30 minutes. Among the information the Commission is looking for is the name of […]
Domicile is a subjective concept — it depends on your intent. However, when disputes arise over a person’s domicile, courts look at a number of objective factors to aid them in determining a person’s domicile. The following list contains some of the factors courts have considered as indicative of an intent to establish domicile in […]
Wiggin and Dana LLP, in collaboration with Simione Consultants, LLC, has developed HIPAA resources for health care providers. This includes a three-CD- set designed to help providers implement and comply with the Privacy and Security Rules. HIPAAPassport is divided into manageable “Project Guides” on HIPAA topics. Each Project Guide contains a “plain English” summary of […]
As we have in the past, Wiggin & Dana will shortly be offering another series of sexual harassment prevention training workshops to help employers comply with the training requirements under Connecticut law. The sessions will be held in April in each of Wiggin & Dana’s three offices. A separate notice with dates and registration information […]
New Head of OFCCP: Deputy Assistant Secretary Charles James took office on June 12, 2001. Prior to joining the OFCCP, Mr. James spent 21 years in the private sector, most recently as the Manager of EEO and Affirmative Action for Bell Atlantic. His stated goal is to be friendly to business. Important issues that he […]
The use of electronic mail, or E-mail as it is commonly referred to, is increasing in the workplace by geometric proportions. However, the potential pitfalls are not always obvious. For example, one company was hit with six sexual harassment suits after an employee downloaded adult computer bulletin board entries from the Internet and sent them […]
Being the new kid on the block is not easy. Start-up companies that arebeginning to grow rapidly face many challenges. Among them is the needfor space. Like the old line about going broke, it happens slowly, thensuddenly. So, what is an executive of a young growing company to do whenthe parents want their garage back, […]
The United States Department of Commerce has recently published draft international safe harbor principles in response to European Union legislation relating to transfers of personal data. If officially adopted, the international safe harbor principles may have the effect of reducing the potential burden placed upon U.S.-EU trade and commerce by the EU legislation. On April […]
On March 26, 1999, a panel of experts in antitrust and computer law gathered for the 1999 Wiggin & Dana Symposium at the University of Connecticut School of Law. Sponsored by Wiggin & Dana, and run by the Connecticut Law Review, the conference discussed what some have declared to be the antitrust trial of the […]
This Spring, in his capacity as Chair of the Antitrust & Trade Regulation Committee of the Corporate Bar Association of Westchester and Fairfield Counties, Bob Langer moderated two programs featuring prominent state government officials. In April, Bob moderated a presentation by recently elected New York Attorney General Eliot Spitzer. The discussion with Attorney General Spitzer […]
For years, a committee of renowned professors, practitioners, licensorsand licensees have worked on a commercial code and legal infrastructurefor the information age. The result of these efforts is UCITA (the“Uniform Computer Information Transactions Act”). UCITA attempts toprovide uniform state laws governing software and e-commerce. To date,Virginia and Maryland have signed UCITA into law, and at […]
Many companies mistakenly believe that when they hire a freelancer orconsultant to perform some work (e.g., design a new website), thecompany owns the rights in the work because it paid for it. This,however, is generally not the case. In fact, the copyright doctrine of“work-for-hire” putting ownership of the copyright in the employer, notthe creator, is […]
Companies with websites should be aware that they can face liability despite the absence of specific Internet privacy policy legislation. In two recent cases, the Federal Trade Commission (“FTC”) has exercised its authority by taking enforcement action against companies with websites that compromised or impeded individual rights of privacy due to inadequate privacy notices and […]
Long-awaited patent reform legislation was signed into law in November1999. Some of the reforms are non-contentious. For example, the patentterm extension provisions provide a time extension to a patent’s term asrecompense for delays arising in the Patent Office prior to grant of theU.S. patent. The provision regarding invention promoters attempts toprovide remedies against fraudulent promotions. […]