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Adobe PDFWhat’s on the Menu? - Prefiled Tax Bills for the 2015 Louisiana Legislative Session
Matthew A. Mantle, Kimberly Lewis Robinson; Jones Walker LLP;
Legal Alert/Article
May 21, 2015, previously published on April 2015
The Louisiana Legislature convened the 2015 Regular Session at noon on Monday, April 13th. This is a fiscal session, meaning legislation dealing with taxes, exemptions, credits and deductions will be considered.

 

Adobe PDFDoes COGSA or the Carmack Amendment Apply to the Domestic Inland Portion of a Multimodal Through Bill of Lading? The Answer Remains Unclear.
Matthew S. Lejeune; Jones Walker LLP;
Legal Alert/Article
May 21, 2015, previously published on May 5, 2015
In today’s global economy, many goods are exported across vast distances and between foreign nations with diverse shipping laws. Goods manufactured in the midwestern United States may ultimately be intended for the markets of Singapore. In order to get these goods to market, they must often...

 

Adobe PDFFifth Circuit Clarifies What Constitutes Notice of a Claim under Limitation of Liability Act
Stephen H. Clement; Jones Walker LLP;
Legal Alert/Article
May 21, 2015, previously published on May 5, 2015
In our April 2013 edition of the Admiralty & Maritime E*lert, we published a summary of In re Marquette Transp. Co., LLC, 2012 U.S. Dist. LEXIS 152747 (E.D. La. Oct. 24, 2012), which held that even amicable postincident communications with another party may be enough to trigger the six-month...

 

Adobe PDFFirst Circuit Declines Second Bite at Utelcom Apple
Jesse R. Adams, William M. Backstrom, Kathryn Scioneaux Friel; Jones Walker LLP;
Legal Alert/Article
May 21, 2015, previously published on April 2015
On Friday, the Louisiana First Circuit Court of Appeal issued its highly-anticipated opinion in Cynthia Bridges, Secretary, Department of Revenue v. Polychim USA, Inc. In Polychim, the First Circuit considered whether the district court properly granted summary judgment in favor of the Louisiana...

 

Adobe PDFMississippi Supreme Court Scuttles Use Tax Assessment on Yacht Purchase
John F. Fletcher, Justin B. Stone; Jones Walker LLP;
Legal Alert/Article
May 21, 2015, previously published on May 2015
The Mississippi Supreme Court last week reversed a lower court judgment which had upheld the Department of Revenue’s imposition of use tax upon the out-of-state purchase of a yacht by a Mississippi resident. In doing so, the Court provided taxpayers with very useful guidance on two previously...

 

HTMLCDFI Fund Opens FY 2015 Bank Enterprise Award
Craig N. Landrum, Neal C. Wise; Jones Walker LLP;
Legal Alert/Article
May 14, 2015, previously published on May 7, 2015
On May 4, the Community Development Financial Institutions ("CDFI") Fund opened up the fiscal year 2015 application round for the Bank Enterprise Award Program ("BEA Program"). Like last year, the CDFI Fund made $18 million available to eligible FDIC-insured banks. The deadline...

 

HTMLCFPB Fair Lending Report
Katharine F. Musso; Jones Walker LLP;
Legal Alert/Article
May 14, 2015, previously published on April 30, 2015
The Consumer Financial Protection Bureau ("CFPB") issued its third annual Fair Lending Report ("Report") on April 28. The CFPB announced that fair lending actions resulted in $224 million of "monetary relief" to approximately 300,000 consumers.

 

Adobe PDFIRS Releases Final Regulations Clarifying Requirements under Section 162(m)
Richard Fisch, Eric Loi, Louis S. Nunes, Kelly C. Simoneaux; Jones Walker LLP;
Legal Alert/Article
April 30, 2015, previously published on April 2015
Section 162(m) of the Internal Revenue Code (IRC) and the regulations thereunder (Section 162(m)) subjects publicly held corporations to an annual $1 million deduction limit for compensation paid to certain covered employees. This deduction limit, however, does not apply to compensation that...

 

HTMLFed Increases Asset Threshold and Applicability of Its Small Bank Holding Company Policy Statement
Eric J. Dyas; Jones Walker LLP;
Legal Alert/Article
April 30, 2015, previously published on April 23, 2015
In order to implement the requirements of legislation enacted on November 18, 2014 (Pub. L. 113-250), on April 15, 2015, the Federal Reserve published in the Federal Register a final rule amending its Small Bank Holding Company Policy Statement contained in Appendix C of the Federal Reserve's...

 

Adobe PDFThe New Union Election Rules
Sidney F. Lewis; Jones Walker LLP;
Legal Alert/Article
April 30, 2015, previously published on April 2015
On April 14, 2015, the National Labor Relations Board’s much anticipated Representation Case Procedures went into effect. Dubbed by many as “quickie” or “ambush” election rules, the new procedures include changes in the way a union election petition is to be filed, the...

 


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