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HTMLNew Jersey Refund Opportunities Associated with the Deductibility of Other States’ Taxes
Michele Borena, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 10, 2014, previously published on October 15, 2014
On October 2, in PPL Electric Utilities Corporation v. Director, Division of Taxation, No. 000005-2011, the New Jersey Tax Court determined that federal deductions for the taxpayer’s payments of Pennsylvania gross receipts tax and Pennsylvania capital stock tax are not subject to addback in...

 

HTMLFINRA Provides New Carve-Out Provisions to Include in Settlement and Confidentiality Agreements
Peter J. Anderson, Eric A. Arnold, Keith J. Barnett, Bruce M. Bettigole, Patricia A. Gorham; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 8, 2014, previously published on October 15, 2014
Financial Industry Regulatory Authority (FINRA) Member Firms have new language to include in their settlement and confidentiality agreements. On October 9, FINRA released Regulatory Notice (RN) 14-40, warning that firms are prohibited from including any provisions in arbitration settlement...

 

HTMLProposed Approach for Applying the “Look-Back” Method When the Section 4980H Measurement Period Changes
Brenna M. Clark, Adam B. Cohen, Andrea M. Gehman, Michael A. Hepburn, Paul R. Lang; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
November 8, 2014, previously published on October 16, 2014
The Internal Revenue Service (IRS) recently issued Notice 2014-49 which describes a proposed approach for determining an employee’s full-time or part-time status for purposes of the employer shared responsibility rules under section 4980H of the Internal Revenue Code of 1986, as amended...

 

HTMLPieridae Energy Files DOE Application to Export Gas Through Canada to FTA and Non-FTA Nations
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 5, 2014, previously published on October 29, 2014
Pieridae Energy (USA) Ltd (Pieridae) has filed an application with the U.S. Department of Energy (DOE) to export to Canada up to 292 Bcf/year over 20 years on the Maritimes & Northeast US Pipeline near Baileyville, Maine. The gas will be converted into LNG and exported from Pieridae’s...

 

HTMLLouisiana Federal Judge Dramatically Reduces $9 Billion Punitive Damage Award To $37 Million
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 5, 2014, previously published on October 30, 2014
On Monday, U.S. District Judge Rebecca Doherty (Western District of Louisiana) cut a total punitive damage award from $9 billion to $36.875 million, an award 244 times smaller than the jury had determined. The case involved the first trial in an MDL involving the potentially unsafe effects of a...

 

HTMLUSDA Announces Efficiency Funding for Two Coops
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 5, 2014, previously published on October 23, 2014
The U.S. Department of Agriculture’s (USDA) Rural Utilities Service will provide $10.5 million in loans from the Energy Efficiency and Conservation Loan Program to Roanoke Electric Membership Corporation and North Arkansas Electric Cooperative. The funds will be used by members of the coops...

 

HTMLBP Energy Seeks Rehearing of Dominion Cove Point LNG Authorization
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 5, 2014, previously published on October 29, 2014
BP Energy has filed a request for rehearing of FERC’s order approving the Dominion Cove Point LNG (DCP) export terminal at Lusby, Md. BP’s request asks that FERC “(1) reverse its finding that DCP did not engage in undue discrimination by allowing Statoil to turn back its terminal...

 

HTMLIreland Announces the End to the “Double Irish” Tax Structure
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 5, 2014, previously published on October 30, 2014
A tax structure often referred to as the “Double Irish” is being shut down by the Irish government, although companies that are currently utilizing the structure will have a five-year transition period before the new law eliminates the tax structure completely. Finance Minister Michael...

 

HTMLDowneast LNG Files to Export to FTA and Non-FTA Nations
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 5, 2014, previously published on October 22, 2014
Downeast LNG (Downeast) has filed applications with the U.S. Department of Energy to export from its proposed bi-directional LNG terminal in Robbinston, Maine, to nations having a Free Trade Agreement (FTA) with the United States and to non-FTA nations up to 168 Bcf/year of LNG over a 20-year...

 

HTMLBG Group to Delay Proposed B.C. Prince Rupert LNG Terminal
Sutherland Asbill Brennan LLP;
Legal Alert/Article
November 5, 2014, previously published on October 29, 2014
An article in the Financial Post, citing a report in The Wall Street Journal [subscription required], states that BG Group Plc is likely to delay its proposed LNG export terminal at Prince Rupert, British Columbia (B.C.) to provide time to assess the market once U.S. LNG supplies come on-line. The...

 


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