As part of federal tax reform, Congress created a new program to encourage investment in businesses that are located in low-income communities that are designated as “Qualified Opportunity Zones.” This program creates a new potential source of capital for businesses and real estate developments located in Qualified Opportunity Zones, while at the same time creating a new tax benefit for investors seeking to reduce their tax burden on taxable asset dispositions.
The U.S. Court of Appeals for the Federal Circuit recently opened the door to reviewing one aspect of decisions to institute Inter Partes Review (IPR) under the America Invest Act (AIA).
The Bipartisan Budget Act of 2018 (the act), signed into law by President Trump on February 9, 2018 includes provisions that more than double the penalties to which health care providers may be subject under the federal health care fraud and abuse laws.
As part of federal tax reform, Congress created a new “Qualified Opportunity Zone” program to encourage investment in businesses that are located in low-income communities.
This past October, in Amgen v. Sanofi (Fed. Cir. 2017), the Federal Circuit sent shivers down the spine of the biotechnology industry when it overturned a district court decision confirming the validity of two patents that claim antibodies for lowering cholesterol.
The New York Court of Appeals (the state’s highest court) recently issued a potentially game-changing decision on pre-certification settlements in class actions.
Columbus has implemented a new policy prohibiting businesses from benefiting from incentives granted and administered by Columbus for any year in which the business elects to file its Columbus net profits tax return with the Ohio Department of Taxation (the department).
Lisa Pierce Reisz, a partner in the Vorys Columbus office and the current president of the Columbus Bar Association, drafted an article fpr the Columbus Bar Lawyers Quarterly Winter 2018 edition about community service.
With immigration being a hot topic, California employers should be aware of legislation enacted in October 2017 that restricts their ability to cooperate with federal immigration officials.
Although the government has always had the authority to move to dismiss relator cases, it almost never does, to the great frustration of numerous defendants that have had to incur the costs and inconvenience of meritless False Claims Act (FCA) claims.
While tax reform garnered much attention at the end of 2017, the IRS also released a proposal relating to donor-advised funds that will significantly impact donors and charities.
As we previously reported, the Illinois Biometric Information Privacy Act (BIPA) requires individuals and companies to provide notice and obtain consent before collecting or using biometric data and then ensure the proper storage and disposal of that data.
Lisa Pierce Reisz
Victor J. Ferguson
John F. Furniss III
David A. Groenke
Emily S. Pan
Michael G. Schwartz
David A. Swift
Mark E. Vannatta
Suzanne R. Galyardt
Karen M. Moore
Michelle L. Clemons
Colleen B. Laux
Nicholas M.J. Ray
Karen H. Bauernschmidt
Kenneth R. West
Lauren M. Johnson
Andrew E. DeBord
Lindsay Doss Spillman
Hilary J. Houston
Steven L. Smiseck
Anthony L. Ehler
Scott J. Ziance