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HTMLFinal Information Reporting Requirements for Employers
Lois Wagman Colbert, Sarah N. Lowe, Karen D. Martinez, Martha L. Sewell, Mark L. Stember; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
March 19, 2014, previously published on March 17, 2014
The time and cost of complying with any additional reporting requirement is never good news. However, the final regulations issued on March 10, 2014, regarding employer information reporting under the Affordable Care Act, provide a more streamlined process for reporting than initially anticipated....

 

HTMLMichael Jordan Permitted to Pursue Right of Publicity Claim
Barry M. Benjamin, Tywanda Harris Lord, Laura C. Miller, Jeremy A. Schachter, James A. Trigg; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
March 10, 2014, previously published on February 27, 2014
Michael Jordan successfully won reversal of a lower court decision dismissing his right of publicity claim against Jewel Food Stores, permitting his claim to move forward. It’s not like winning the championship game, but it does make Mr. Jordan the favorite as he continues this fight.

 

HTMLSEC Provides No-Action Relief for M&A Brokers
Matthew S. Chambers, Paul J. Foley, Katherine A. McCurry, Jeffrey T. Skinner, Thomas W. Steed; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
March 6, 2014, previously published on February 28, 2014
On January 31, the staff of the Securities and Exchange Commission (“SEC”) issued a no-action letter (“No-Action Letter”) [1] permitting an “M&A Broker”, under certain circumstances, to facilitate mergers, acquisitions, business sales, and business combinations...

 

HTMLEmployers Must File Protective Claims for Refund by April 15, 2014 for FICA Tax Paid on Severance Pay
Charles E. Hodges, Susan S. Hu; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
February 27, 2014, previously published on February 25, 2014
Sometime this summer, the Supreme Court is expected to issue its ruling in U.S. v. Quality Stores. In this case, the Supreme Court reviewed the Sixth Circuit’s holding that supplemental unemployment compensation benefits (“SUB payments”) relating to severance payments are not...

 

HTMLU.S. Tax Court Allows Deduction for Premiums Paid to Captive Insurance Company
Antoinette L. Ellison, Charles E. Hodges; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
February 27, 2014, previously published on February 26, 2014
A great business opportunity that may provide significant tax advantages is for a company to form its own wholly-owned captive insurance company to insure the risks of affiliated companies. Captive insurance companies provide numerous economic and business benefits, including reduced insurance...

 

Adobe PDFBank Secrecy Act and Anti-Money Laundering Programs Continue to Result in Significant Penalties
Stephen F. Donahoe, Erich M. Hellmold, Aaron M. Kaslow, Michael A. Mancusi, Kevin M. Toomey; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
February 20, 2014, previously published on February 19, 2014
Bank Secrecy Act (“BSA”) compliance, and in particular anti-money laundering (“AML”) controls, remains a focus of regulators as evidenced by record fines levied in recent weeks. On February 7, 2014, the Financial Industry Regulatory Authority, Inc. (“FINRA”)...

 

HTMLNinth Circuit Finds Standing Based on Alleged Violation of Plaintiff’s Statutory Rights Even Without a Showing of Actual Harm
Gregg Farnham, Cindy D. Hanson, Maureen A. Sheehy; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
February 18, 2014, previously published on February 17, 2014
In a decision that may have broad application in cases involving an alleged violation of a statutory right, United States Court of Appeals for the Ninth Circuit held that a plaintiff suing for violation of the Fair Credit Reporting Act (the “FCRA”) has Article III standing to pursue a...

 

HTMLThe New Farm Act 2014: What's In, What's Out - How the Revised Title 9 May Impact Your Business
Steven J. Levitas, Mark J. Riedy, Marianna Toma; Kilpatrick Townsend & Stockton LLP;
Legal Alert/Article
February 11, 2014, previously published on February 7, 2014
After extensive negotiations, Congress passed the $956 billion Agricultural Act of 2014 (“Farm Act 2014”), and President Obama signed it into law on February 7, 2014 at Michigan State University. The Farm Act 2014 provides $881 million in mandatory funding for the Title 9 energy...

 

HTMLNLRB Proposes Changes to Election Rules...Again
Kilpatrick Townsend Stockton LLP;
Legal Alert/Article
February 10, 2014, previously published on February 6, 2014
On February 5, 2014, the National Labor Relations Board (“NLRB”) proposed sweeping changes to current union election procedures that would speed up the election process, thereby making it easier for unions to win more elections. The proposed rule changes are the same as those that were...

 

Adobe PDFHUD and FHA Begin Accepting eSignatures on Certain Mortgage Forms
Kilpatrick Townsend Stockton LLP;
Legal Alert/Article
February 10, 2014, previously published on February 5, 2014
On January 30, 2014, the U.S. Department of Housing and Urban Development (“HUD”) issued Mortgage Letter (“ML”) 2014-03, Electronic Signatures, announcing that the Fair Housing Administration (“FHA”) will begin accepting electronic signatures, in lieu of...

 


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