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HTMLIt’s the Most Wonderful Time of the Year: Making Gifts to Loved Ones
Barbara R. Grayson, Megan M. Okun; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 11, 2014
For people in the United States, the holiday season is often a time for making substantial gifts to family members and other loved ones. Larger gifts can be made using the federal Gift Tax Exemption and Generation-Skipping Transfer (“GST”) Tax Exemption. However, annual exclusion gifts...

 

HTMLNew York Department of Financial Services Cyber Security Examination
Rebecca S. Eisner, Lawrence R. Hamilton, Alex C. Lakatos, A. John P. Mancini, James R. Woods; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 11, 2014
On December 10, 2014, the New York Department of Financial Services (NYDFS) issued a letter to banking institutions chartered or licensed in New York notifying them of an expansion of the NYDFS information technology examination procedures to focus on cyber security issues as an integral aspect of...

 

HTMLBrazil’s New Trademark Examination Guidelines
Julio Regoto, Salim Jorge Saud Neto; Tauil & Chequer Advogados in association with Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 11, 2014
On December 09, 2014, the Brazilian Patent and Trademark Office (BPTO) published Resolution No. 142/2014 (“Resolution”) in its Official Gazette, No. 2292. The Resolution consolidates various trademark regulatory sources focused on the application of the provisions of Brazilian...

 

HTMLFirst Recommended Decision in Contested CFPB Adjudication issued by US Securities and Exchange Commission ALJ
Catherine A. Bernard, Reginald R. Goeke, Jeffrey H. Redfern; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 16, 2014
On November 25, 2014, US Securities and Exchange Commission Administrative Law Judge (ALJ) Cameron Elliot issued the first-ever “recommended decision” in a contested Consumer Financial Protection Bureau (CFPB) adjudication.

 

HTMLThe German Federal Constitutional Court Declared the Inheritance Tax Law Not Fully Constitutional - Order of Continued Validity Until June 30, 2016
Ingo Kleutgens; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 30, 2014
In a judgement released on December 17, 2014 (1 BvL 21/12), the Federal Constitutional Court (Bundesverfassungsgericht - “BVerfG”) declared the applicable Inheritance and Gift Tax law partly (especially the exemption regulations for business assets) unconstitutional.

 

HTMLBrazilian Federal Decree No. 8405/2015: Social Security Agreement Between and Belgium
Carolina M. Bottino, Roberta P. Caneca, Celso Grisi, Eduardo Maccari Telles, Ivan Tauil; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on February 19, 2015
On 02/12/2015, the Brazilian government’s Official Gazette published Federal Decree No. 8405/2015, enacting the Social Security Agreement entered into between Brazil and Belgium. The Decree creates the possibility to temporarily assign employees to the other Contracting State while...

 

HTMLElectronic Discovery & Information Governance - Tip of the Month: Proposed Amendments to the US Federal Rules of Civil Procedure
Michael D. Battaglia, Eric B. Evans, Michael E. Lackey, Kim A. Leffert, Edmund Sautter; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 31, 2014
On September 16, 2014, the Judicial Conference of the United States approved several proposed amendments to the Federal Rules of Civil Procedure. The revised rules, now pending before the Supreme Court and to be transmitted to Congress, will take effect on December 1, 2015, absent some...

 

HTMLFederal Reserve Board Issues Volcker Rule Conformance Period Extension
Scott A. Anenberg, Michael D. Lewis, Jerome J. Roche, David R. Sahr, Donald S. Waack; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 19, 2014
On December 18, 2014, the Federal Reserve Board (“Board”) announced that it is extending the Volcker Rule conformance period for certain fund investments and relationships from July 21, 2015, until July 21, 2016, and that it intends next year to grant a further extension of the...

 

HTMLUS Second Circuit Heightens the Standard of Proof Required To Sustain Tipper/Tippee Insider Trading Convictions
Melanie M. Burke, Joseph De Simone, William Michael, Richard M. Rosenfeld, Matthew A. Rossi; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 15, 2014
On December 10, 2014, in United States v. Newman, et al., the US Court of Appeals for the Second Circuit clarified the elements required to establish insider trading in tipper/tippee cases by holding that “in order to sustain a conviction for insider trading, the government must prove beyond...

 

HTMLForeign Bribery Report Issued by OECD
Abigail M. Bartine, J. Gregory Deis, Michael D. Frisch, William Michael; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 16, 2014
The Organisation for Economic Co-operation and Development (OECD) has released its Foreign Bribery Report, which provides a comprehensive analysis of anti-bribery enforcement actions around the world dating from 1999. The report examines enforcement actions taken by all countries that have enacted...

 


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