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| 02.01.07 | Tax Strategy Patents
CCH's Journal of Passthrough Entities
Lawrence I. Richman
Abstract: Neal Gerber Eisenberg partner and Private Wealth Services Practice Group chair Lawrence I. Richman authored an article entitled "Tax Strategy Patents" that appears in the January/February 2007 edition of CCH's Journal of Passthrough Entities. |
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| 02.01.07 | California and Illinois Courts Set Limits on Taxpayers Regarding Inclusion of Gains from Short-Term Securities Investments in Their Sales Factors
CCH's Journal of Passthrough Entities
John A. Biek
Abstract: Neal Gerber Eisenberg partner and Tax Practice Group member John A. Biek authored an article entitled "California and Illinois Courts Set Limits on Taxpayers Regarding Inclusion of Gains from Short-Term Securities Investments in Their Sales Factors" that appears in the January/February 2007 edition of CCH's Journal of Passthrough Entities. Mr. Biek examines the question of whether a nondomiciliary corporation should be able to include the gross receipts—or just the net gains—from its short-term investments in securities in the denominator of the sales factor that the corporation utilizes to apportion business income within and without the taxing state.
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| 01.26.07 | Release Clauses in Separation Agreements – A New Form of Retaliation?
Abstract: Employers have long relied on release clauses in separation agreements as a way to ensure an amicable end of the employment relationship: In exchange for agreed-upon separation pay (or other benefits) employees agree not to pursue any claims against their employer. Challenging these oft-used provisions, the EEOC has taken the position that such exchanges are facially retaliatory to the extent they include prohibitions on an employee’s right to file a charge with or participate in investigations conducted by the EEOC or other governmental agencies. |
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| 01.10.07 | Licensee May Challenge Licensed Patent In Federal Court Without Breaching License Agreement
James P. Muraff, Lee J. Eulgen
Abstract: In a landmark 8 to 1 decision released yesterday, January 9, 2007, the U.S. Supreme Court decided that a patent licensee does not have to stop paying royalties or terminate a license agreement in order to challenge a licensed patent in Federal District Court. This decision presents an incentive and opportunity for licensees paying significant royalties under patent license agreements to seek out prior art or some other basis to challenge the viability of licensed patents in order to cut off otherwise required royalty payments. A licensee willing to employ this strategy can continue making royalty payments and will no longer face the risk of paying infringement damages, a trebling of such damages or even the patent owner’s attorneys fees if the challenge fails. |
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| 01.08.07 | OIG Finds Part D Compliance Plans Inadequate
Abstract: An Office of Inspector General ("OIG") report finds most PDP compliance plans fail to address CMS requirements and lack sufficiently detailed procedures for implementing the requirements. The following client alert provides a summary of the report and suggests lessons to draw from the report. |
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