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HTMLU.S. Customs Aims to Increase Enforcement of the Jones Act
David A. Baay, Jacob Dweck, Susan G. Lafferty, David M. McCullough, Ronald W. Zdrojeski; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 20, 2016, previously published on July 20, 2016
In what could foretell a significant increase in the enforcement of the coastwise trade provisions of the Jones Act, U.S. Customs and Border Protection (Customs) announced on July 18 the creation of the National Jones Act Division of Enforcement (JADE). The Jones Act’s coastwise trade...

 

HTMLSEC Issues Guidance on Business Continuity Planning for Registered Investment Companies
Cynthia R. Beyea, Steven B. Boehm, Michael B. Koffler, Cynthia M. Krus, Lisa A. Morgan; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 15, 2016, previously published on July 15, 2016
On June 27, the staff of the Securities and Exchange Commission’s (Commission or SEC) Division of Investment Management (IM) issued a Guidance Update on business continuity planning for registered investment companies (funds).1 The Guidance Update provides the staff’s view on what funds...

 

HTMLCompact, But No Contract: Minnesota Supreme Court Holds Compact Did Not Create Binding Contractual Obligation
Amy F. Nogid, Hanish S. Patel; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
July 8, 2016, previously published on July 6, 2016
The Minnesota Supreme Court held that Minnesota’s adoption of the Multistate Tax Compact (Compact) did not create a binding contractual obligation and, as a result, the state’s subsequent repeal of the Compact’s alternative apportionment election provision was not prohibited as...

 

HTMLNew York Calling: Phone Card Kiosk Sales Subject to Sales Tax, but Not Telecommunications Excise Tax
Timothy A. Gustafson, Douglas J. Upton; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 27, 2016, previously published on June 24, 2016
The New York State Department of Taxation and Finance issued an Advisory Opinion concluding that a retail operator of kiosks selling various prepaid telecommunication plans and additional telecommunication rights for existing plans was subject to New York sales and use tax collection and remittance...

 

HTMLNYC Tax Appeals Tribunal Determines HMO Subject to General Corporation Tax
Andrew D. Appleby; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 21, 2016, previously published on June 20, 2016
The New York City Tax Appeals Tribunal reversed an administrative law judge (ALJ) and determined that a health maintenance organization (HMO) was subject to the New York City general corporation tax.

 

HTMLCFPB Fires Another Warning Shot for Processors to Be Aware of Their Merchants’ Activities
Brian Barrett, Brian M. Murphy, Robert J. Pile, Lewis S. Wiener; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 14, 2016, previously published on June 14, 2016
In a recent line of enforcement actions, the Consumer Financial Protection Bureau (CFPB) has signaled that it will hold payment processors liable if the CFPB believes the processors know or should have known that transactions processed for their processing customers are fraudulent or illegal. The...

 

HTMLNAIC Task Force Continues Work on Insurance Data Security Model Law
John S. Pruitt, Cynthia R. Shoss, Mary Jane Wilson-Bilik, John Allen Zumpetta; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 7, 2016, previously published on June 6, 2016
On May 24 and 25, the National Association of Insurance Commissioners (the NAIC) Cybersecurity (EX) Task Force (the Task Force) hosted a meeting in which state insurance commissioners and interested parties were invited to provide comments to and voice concerns about the current draft of the...

 

Adobe PDFThe Federal Reserve Board’s ANPR with Respect to Capital Requirements for Supervised Institutions Significantly Engaged in Insurance Activities
Maureen Emmert Adolf, Brian Barrett, John S. Pruitt, Cynthia R. Shoss; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 7, 2016, previously published on June 7, 2016
On June 3, 2016, the Board of Governors of the Federal Reserve System (FRB), approved an advance notice of proposed rulemaking (ANPR)1 regarding two potential regulatory capital frameworks for institutions under the FRB’s supervision that are significantly engaged in insurance activities....

 

HTMLSignals Crossed: Satellite TV Receipts Sourced to South Carolina Based on Subscriber Location
Andrew D. Appleby, Michael J. Kerman; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
June 2, 2016, previously published on May 31, 2016
The South Carolina Administrative Law Court determined that a satellite television provider must source its subscription receipts to South Carolina based on the percentage of in-state subscribers. The administrative law judge (ALJ) determined that South Carolina is not a “strict” costs...

 

HTMLThe Federal Reserve Board Outlines Approach For Capital Rules For Federally Supervised Insurance Groups
Maureen Emmert Adolf, Brian Barrett, John S. Pruitt, Cynthia R. Shoss; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
May 27, 2016, previously published on May 27, 2016
At the NAIC’s tenth International Insurance Forum, Daniel K. Tarullo, a member of the Board of Governors of the Federal Reserve System (FRB), outlined the FRB’s plans for

 


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