Insights
Insights
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- Carey Jordan, a partner in the Houston office and a member of the intellectual property group, authored an article for Texas Lawyer titled "U.S. Supreme Court to Review the Extraterritoriality of U.S. Patents."
- The IRS has added a second exception to the use-or-lose rule for health flexible spending accounts (FSAs). Employers now have three alternatives for end-of-year health FSA credit balances...
- Zachary Brumfield, a staff attorney in the Vorys Columbus office, authored an article for the Fall 2013 edition of the John Marshall Law School Global Markets Law Journal. His article focused on possible strategies to protect customer segregated accounts from insolvent futures commission merchants.
- To expand the scope of their business – either geographically or into additional product categories – many companies license their trademarks. Company "A" sells milk, for instance, and shipping milk far from its source of production may not make economic sense. A restaurateur wishes to open restaurants in other states. Another company has expertise in selling men's clothes, but would like to expand to men's shoes.
- Specifics about copyright and fair use can be complicated. In this easy-to-navigate chart, we clarify 10 of the most common misconceptions regarding copyright and fair use.
- Jackie Ford, partner in the Vorys Houston and Columbus offices, authored an article for Employment Law360 about policies employers should have in place regarding regarding online reviews.
- Statutory protections, indemnification and director and officer liability insurance (D&O insurance) all combine to provide some level of comfort and protection to bank directors in the proper performance of their duties as directors. The hope is that directors can begin and complete their terms of office knowing that these protections exist, but never having to call on the protections or their potential limitations.
- Evelyn Lundberg Stratton, of counsel in the Vorys Columbus office, authored an op-ed for the Columbus Dispatch about the successful juvenile-justice reform efforts in Ohio.
- Ease, simplicity, and low start-up costs are just some of the reasons customers turn to software-based "cloud" applications and services. This client outlines the risks associated with using these applications and provides possible solutions.
- The IRS and DOL issued new guidance prohibiting the application of pre-tax funds to the payment of individual health insurance premiums and imposing new conditions on health flexible spending accounts and health reimbursement arrangements.
- On September 23, 2013 the IRS issued Notice 2013-61. The Notice sets forth streamlined refund procedures for overpayments of federal employment taxes paid by employers and employees relating to health benefits provided to legally married same-sex spouses. The Notice addresses health benefits provided both in 2013, and prior open years. The IRS had previously released Revenue Ruling 2013-17 setting forth its position that same-sex partners legally married under the laws of any state would be considered married for federal tax purposes regardless of where the couple resides. Under this state of celebration standard, the laws of the state where the marriage was celebrated (rather than the state of domicile) governs marital status for federal income tax purposes.
- Whitney Gibson, a partner in the Vorys Columbus office and leader of the firm’s internet defamation group, authored column for the Eastern Hills Journal. The column outlined the impact that false reviews can have on a company’s reputation. Gibson also outlines the steps consumers can take to identify fake reviews and prevent faulty purchasing decisions.
- The failure of the U.S. Congress to reach a budget deal is causing a partial shutdown of U.S. government offices and services. The full extent to which the government shutdown will affect various aspects of the immigration process is not yet clear.
- Laura Kulwicki, an attorney in the Vorys Akron office and a member of the probate and tax group, authored an article, titled "A 'Patchwork Quilt' of Nexus: A Report on This Year's New State Nexus Laws," for the September-October 2013 edition of the Journal of State Taxation.
- Just like the students who head back to school in August and the birds that start their journey south for the winter, legislators began their migration to Columbus in September. And your U. S. senators and congressmen are back at work in Washington.
- The domain world as we know it is about to change. Currently, there are about 24 top-level domains (tld). These are the portion of a web address that appears after the "dot" such as .com or .org. However, there are 1,409 new possibilities on the horizon and an infinite number of future tlds.
- On September 18, 2013, the Securities and Exchange Commission proposed new pay ratio rules pursuant to Section 953(b) of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010.
- Jolie Havens authored a column for the Houston Business Journal outling 7 possible strategies that large Texas employers can consider to comply with the Affordable Care Act’s employer cost-sharing mandate.
- This client alert provices an update on the Clean Water Act “jurisdictional waters” guidance and the Science Advisory Board's review of USEPA’s water body connectivity scientific literature search.
- House Bill 59, which becomes effective on September 29, 2013, amended several sections of Ohio law governing the disposal of waste substances generated from oil and gas production operations. On September 16, 2013, Ohio EPA released three draft Guidance documents to facilitate the implementation of the new oil and gas-related waste management requirements.
November
Carey C. Jordan
Zachary T. BrumfieldOctober
Evelyn Lundberg StrattonSeptember
Jolie N. HavensInsights
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