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Massachusetts Supreme Court Holds that Asymptomatic Plaintiffs May Sue for Medical Monitoring
Stephen J. Kane, Michael A. Olsen, Daniel L. Ring, November 9, 2009
In a recent opinion that bucks the national trend, the Massachusetts Supreme Judicial Court authorized plaintiffs who have no manifest physical injuries, but who assert "subcellular changes" caused by cigarette smoking, to sue for medical monitoring. , 914 N.E.2d 891 (Mass. 2009).

Effect of Severance Arrangements on the Performance-Based Compensation Exception to the $1 Million Deduction Limit
Debra B. Hoffman, Wayne R. Luepker, November 6, 2009
US Internal Revenue Service (IRS) Revenue Ruling 2008-13 (the "Ruling")...describes an incentive compensation arrangement that was generally intended to provide payment only if certain performance goals were attained, but also provided for payment by reason of an executive's involuntary...

Foreign Account Tax Compliance Act of 2009: Information Reporting for US Client Accounts at Non-US Financial Institutions
James R. Barry, Donald C. Morris, Jonathan A. Sambur, November 6, 2009
On October 27, 2009, Senators Baucus and Kerry, together with Representatives Rangel and Neal, introduced the Foreign Account Tax Compliance Act of 2009 (the "Act"). The bill is the product of consultation between Congress and the US Treasury Department (Treasury) and is intended to curb...

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