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HTMLDeductibility of Settlement Payments: US First Circuit Rejects the IRS’s Interpretation of Talley and Section 162(f)
Hayden D. Brown, Geoffrey M. Collins, Brian W. Kittle; Mayer Brown LLP;
Legal Alert/Article
August 22, 2014, previously published on August 18, 2014
In Fresenius Medical Care Holdings, the US Court of Appeals for the First Circuit held that taxpayers can meet their burden of proving that a government settlement was compensatory—and thus deductible—with evidence beyond the settlement’s terms. Thus, if the settlement agreement...

 

Adobe PDFGovernmental Plan Investors and the Borrowing Base
Zachary K. Barnett, John A. Janicik, Kristin M. Rylko, Matthew A. Simmons; Mayer Brown LLP;
Legal Alert/Article
August 13, 2014, previously published on Summer 2014
A subscription credit facility, also frequently referred to as a capital call facility (a “Subscription Facility”), is a loan made by a bank or other credit institution (a “Lender”) to a private equity fund (a “Fund”). What distinguishes a Subscription Facility...

 

HTMLThe Curious Case of LabMD: New Developments In The “Other” FTC Data-Security Case
Lei Shen, Evan M. Wooten; Mayer Brown LLP;
Legal Alert/Article
August 13, 2014, previously published on August 11, 2014
By now, businesses with an interest in data security are aware of FTC v. Wyndham Worldwide Corp., in which a US District Court of New Jersey held that the Federal Trade Commission (FTC) can bring enforcement actions for perceived data-security violations without first issuing guidance or standards....

 

HTMLNLRB Franchisor-Liability Decision Could Reach Professional Services Firms
Dana S. Douglas, Stanley J. Parzen; Mayer Brown LLP;
Legal Alert/Article
August 7, 2014, previously published on August 5, 2014
A recent decision from the US National Labor Relations Board (NLRB) could open the door to new sources of liability for some professional services firms. The decision allows franchisors to be treated as “joint employers” along with their franchisees in labor complaints. In considering...

 

Adobe PDFDo What I Say, Not What I Do: The US Internal Revenue Service Finalizes Changes to the Mixed Straddle Rules
James R. Barry, George W. Craven, Mark H. Leeds; Mayer Brown LLP;
Legal Alert/Article
July 22, 2014, previously published on July 21, 2014
In 1981, when Congress enacted the straddle rules preventing selective loss recognition, it directed the IRS to allow taxpayers to recognize built-in gain and loss on mixed straddles. In response, the IRS wrote regulations that permit such gain and loss recognition. The IRS has changed its view and...

 

HTMLRevised Negative List for Shanghai FTZ - Substantive Changes for Foreign Investors?
Frank L. Qi, Betty F. K. Tam; Mayer Brown LLP;
Legal Alert/Article
July 17, 2014, previously published on July 17, 2014
It has been over nine months since the Shanghai Free Trade Zone (FTZ) was launched and a “negative list” approach for foreign investment adopted in the FTZ. On 1 July 2014, the Shanghai Municipal People’s Government issued a revised version of the negative list (the “Revised...

 

Adobe PDFImplementing An Information Governance Program
Mayer Brown LLP;
Legal Alert/Article
July 15, 2014, previously published on June 2014
The IT department of a retail company implements email account volume limits in attempt to control growing data proliferation. In response, employees in the data analytics department begin using off-system cloud storage options to store their data. The cloud storage company announces that there has...

 

HTMLUS Supreme Court Expands (and Potentially Limits) the Reach of the Bank Fraud Statute
Vincent J. Connelly, William Michael, Richard E. Nowak; Mayer Brown LLP;
Legal Alert/Article
July 14, 2014, previously published on July 9, 2014
The US Supreme Court has unanimously held that federal prosecutors can use the federal bank fraud statute, 18 U.S.C. § 1344, against offenders in cases where a bank is not the intended target of a fraud.

 

HTMLSupreme Court Issues A Taxpayer Favorable Opinion in United States v. Clarke
Geoffrey M. Collins, John T. Hildy, Brian W. Kittle; Mayer Brown LLP;
Legal Alert/Article
June 30, 2014, previously published on June 20, 2014
The Supreme Court held on June 19, 2014, that taxpayers are entitled to examine IRS agents in a summons-enforcement proceeding where taxpayers “point[] to specific facts or circumstances plausibly raising an inference of bad faith.” The Court held that circumstantial evidence could meet...

 

HTMLUS Banking Regulators Issue Additional Guidance Regarding Tax Allocation Agreements in Holding Company Structures
Scott A. Anenberg, Hayden D. Brown, J. Paul Forrester; Mayer Brown LLP;
Legal Alert/Article
June 30, 2014, previously published on June 20, 2014
US banking regulators (the Board of Governors of the Federal Reserve System, the Federal Deposit Insurance Corporation and the Office of the Comptroller of the Currency) have issued final joint supplemental guidance (Guidance) regarding tax allocation agreements involving holding companies and...

 


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