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HTMLInternal Revenue Service finds Contracts protecting against Foreign Currency Fluctuations not to be Insurance
Christopher M. Flanagan, Rebecca Melaas; Edwards Wildman Palmer LLP;
Legal Alert/Article
March 25, 2015, previously published on March 23, 2015
Companies looking to establish insurance coverage, especially in situations involving a captive type of arrangement, will, as always, need to focus on the qualification of the coverage as insurance for U.S. federal income tax purposes. While this traditionally involves an analysis of the risk...

 

HTMLCMS Announces New Next Generation ACO Model
Michaela ("Kayla") Tabela; Edwards Wildman Palmer LLP;
Legal Alert/Article
March 25, 2015, previously published on March 20, 2015
On March 10, 2015, the Centers for Medicare & Medicaid Services (“CMS”) announced a new Next Generation ACO Model for Medicare accountable care organizations or “ACOs.” This proposal further expands the shared risk models already established under the Medicare Shared...

 

HTMLIRS Provides Interim Guidance as to Private Business Use and Accountable Care Organizations and Expands Safe-Harbors for Qualified Management Contracts
Joe E. Forrester, Christie Lombard Martin, Antonio D. Martini; Edwards Wildman Palmer LLP;
Legal Alert/Article
February 17, 2015, previously published on November 2014
On October 24, 2014, the IRS published Notice 2014-67 (the “Notice”) which provides interim guidance for determining whether a State or local government entity or 501(c)(3) organization that benefits from tax-exempt bond financing will be considered to have private business use of its...

 

HTMLEffective July 1, 2015, Massachusetts Employers Are Required to Provide Earned Sick Leave to Employees
Gary J. Lieberman, Jonathan R. Shank; Edwards Wildman Palmer LLP;
Legal Alert/Article
February 5, 2015, previously published on November 6, 2014
On Tuesday, November 4, 2014, voters passed a ballot measure making Massachusetts the third state in the country requiring employers to provide earned sick leave to employees. Beginning on July 1, 2015, Massachusetts employers must allow employees to earn and accrue up to 40 hours of sick leave per...

 

HTMLPenalty Clauses: No One is Immune
Harry Calkin, Alex Radcliffe; Edwards Wildman Palmer LLP;
Legal Alert/Article
January 22, 2015, previously published on November 4, 2014
All too often parties amending a term of a contract will give insufficient consideration to how the amended term will interact with the remainder of the contract. Where the contract contains a liquidated damages clause, parties must be alive to the fact that the amendments may lead to a change in...

 

HTMLSupreme Court To Decide Whether Employers Are Required To Provide Accommodations To Pregnant Employees
Todd M. Reed, Jonathan R. Shank; Edwards Wildman Palmer LLP;
Legal Alert/Article
January 10, 2015, previously published on December 4, 2014
On December 3, 2014, the United States Supreme Court heard oral argument in Young v. United Parcel Service, Inc., a case that will determine whether employers must provide pregnant employees with workplace accommodations, such as light duty work, under the Pregnancy Discrimination Act (PDA). The...

 

HTMLSuing Bribing Competitors: Jalal Bezee Mejel Al-Gaood v Innospec Ltd
James Maton; Edwards Wildman Palmer LLP;
Legal Alert/Article
January 10, 2015, previously published on December 3, 2014
Company A and B are competing to win a contract from a customer. Company A pays a bribe to win the contract. Does company B have a claim against company A in English law? That has been considered in the case of Jalal Bezee Mejel Al-Gaood v Innospec Ltd. The Court effectively confirmed that such a...

 

HTMLSBA’s Final Rule Permitting SBICs to Invest in Double Holding Companies is Now in Effect
Christopher J. Douglass, Alan B. Roth, Michael R. Wilson; Edwards Wildman Palmer LLP;
Legal Alert/Article
January 10, 2015, previously published on December 5, 2014
The U.S. Small Business Administration’s (“SBA”) final rule to revise the Small Business Investment Company (“SBIC”) regulations regarding investments in passive businesses and the use of double holding companies in structuring SBIC investments went into effect as of...

 

HTMLEU Council of Ministers Makes Progress on the Processing of Data in the Public Sector and the Creation of a “One-Stop-Shop” Mechanism for Resolving Cross-Border Data Protection Complaints
Sarah Pearce; Edwards Wildman Palmer LLP;
Legal Alert/Article
January 10, 2015, previously published on December 10, 2014
The EU Council of Ministers made progress on 4 December 2014 on the draft Data Protection Regulation (the “Regulation”), agreeing a partial general approach on data processing in the public sector. This would allow for some flexibility in the application of the Regulation by each Member...

 

HTMLEU: Article 29 Working Party Publishes Guidance Stating that the ‘Right to Be Forgotten’ Applies to .Com Domains
Annie Clarke, Sarah Pearce; Edwards Wildman Palmer LLP;
Legal Alert/Article
January 10, 2015, previously published on December 8, 2014
We commented on the ‘right to be forgotten’ judgment in Google Spain SL, Google Inc. v Agencia Española de Protección de Datos in May earlier this year. The ruling granted data subjects the right to request search engines to remove links appearing in search results based...

 


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