We previously wrote about the changes to 162(m) under the “Tax Cuts and Jobs Act” which significantly expanded the $1,000,000 deduction cap on compensation paid by publicly traded companies to certain executive officers.
New rules effective for partnership taxable years beginning after December 31, 2017 dramatically alter the rights and obligations of partnerships (including LLCs treated as partnerships for tax purposes) and partners, in connection with IRS partnership audits and resulting tax assessments.
On July 31, 2018, the Centers for Medicare and Medicaid Services (CMS) published its proposed changes to the Medicare hospital outpatient prospective payment system (OPPS) and the Medicare ambulatory surgical center (ASC) payment system for calendar year 2019.
Currently, to maintain or renew a United States trademark registration, the registrant must file a Declaration of Use stating the mark is in use in commerce in connection with each listed good or service in the registration.
A U.S. House Subcommittee recently held a hearing to discuss potential reforms to the Medicaid 340B program. Although it remains unclear exactly what will come of these discussions, here are the top three changes 340B providers should watch for.
On appeal from the Patent Trial and Appeal Board, the Federal Circuit affirmed-in-part and vacated-in-part the board’s decision in two related inter partes review (IPR) proceedings that Petitioner, Medtronic, Inc., failed to establish obviousness of the claims in U.S. Patent No. 7,670,358 (the ’358 Patent) and U.S. Patent No. 7,776,072 (the ’072 Patent). The Federal Circuit held that the board erred in concluding that a video and a binder containing relevant portions of certain slides, which were distributed at various programs in 2003, are not prior art on the grounds that the video and slides were not sufficiently accessible to the public. The Court asserted that the board failed to consider all of the relevant factors in determining whether or not the video and slides are a printed publication within the meaning of 35 USC § 102.
California’s Fair Employment and Housing Act prohibits harassment and discrimination based on race, religious creed, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, gender, gender identity, gender expression, age, sexual orientation and military and/or veteran status.
Yesterday, California enacted the California Consumer Privacy Act of 2018. The law imposes new regulations on the collection, use, and disclosure of consumers’ personal information that will significantly impact companies doing business in California.
Earlier this year, the U.S. Department of Labor (DOL) issued “Fact Sheet #17S” on the applicability of the Fair Labor Standards Act’s (FLSA) minimum wage and overtime exemptions for jobs in colleges and universities.
Today the U.S. Supreme Court issued a decision in the closely watched case of Janus v. AFSCME. In a landmark ruling, the Court held that public sector employees cannot be forced to pay mandatory fees to a public sector union if they are not a member of the union.
The U.S. Supreme Court reversed a Federal Circuit decision dealing with patent damages for lost sales in foreign jurisdictions. WesternGeco LLC v. Ion Geophysical Corp., 586 U.S. ____ (June 22, 2018), Case No. 16-1011 (Thomas J). The Court concluded that U.S. patent owners can get damages from overseas sales lost through infringement.
Under the Washington Law Against Discrimination (WLAD), discrimination on the basis of a protected status such as race, national origin, sex, veteran or military status, sexual orientation or disability is prohibited.