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Although the Patient Protection and Affordable Care Act (ACA) was enacted nearly six years ago, large employers now must for the first time report to the Internal Revenue Service.
As of this year, companies with 50 or more employees must file a report with the IRS proving that they offer minimum essential coverage that is affordable to all full-time employees or equivalents. Large employers have until March 31, a deadline extended from Feb. 29, to deliver forms to their employees and until June 30, extended from March 31, to file reports to the IRS or face a penalty.
It is therefore time for any large employer to implement systems to collect, analyze and report the necessary information to both its individual employees and the IRS to comply with the recently extended reporting deadlines.
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This article highlights how copyright law in the United Kingdom differs from U.S. copyright law, and points out differences that may be crucial to entertainment and media businesses familiar with U.S law that are interested in operating in the United Kingdom or under UK law. The article also briefly addresses contrasts in UK and U.S. trademark law.
The Article 8 opt-in election adds an additional layer of complexity to the already labyrinthine rules governing perfection of security interests under the UCC. A lender that is unaware of the nuances created by the opt in (may find its security interest vulnerable to being primed by another party that has taken steps to perfect in a superior manner under the circumstances.
With each successive large-scale cyber attack, it is slowly becoming clear that ransomware attacks are targeting the critical infrastructure of the most powerful country on the planet. Understanding the strategy, and tactics of our opponents, as well as the strategy and the tactics we implement as a response are vital to victory.
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?
Possession of real property is a matter of physical fact. Having the right or legal entitlement to possession is not "possession," possession is "the fact of having or holding property in one's power." That power means having physical dominion and control over the property.