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Features

The Death Benefit Only Plan for Non-Profits Image

The Death Benefit Only Plan for Non-Profits

Lawrence L. Bell

The Death Benefit Only (DBO) Plan for Non-Profits is an arrangement in which the employer, a 501(c) non-profit organization, agrees to pay the actuarially determined cost of the current death benefit on a permanent life insurance policy to be owned by the employee or employer. The employer and employee enter into a written agreement that ordinarily requires the employer to make premium payments as long as the employee works for the employer.

Features

<i>BREAKING NEWS</i>U.S. Supreme Court Says Employers Don't Have to Pay for Birth Control on Religious Grounds Image

<i>BREAKING NEWS</i>U.S. Supreme Court Says Employers Don't Have to Pay for Birth Control on Religious Grounds

Zoe Tillman & Marcia Coyle

A divided U.S. Supreme Court on June 30 ruled the contraceptive mandate in the federal health care law violated the religious freedom rights of corporate owners who objected to providing the coverage in employee insurance plans.

Features

<i>BREAKING NEWS</i>Supreme Court Sides with Broadcasters in Fight over Online Streaming Service Image

<i>BREAKING NEWS</i>Supreme Court Sides with Broadcasters in Fight over Online Streaming Service

Zoe Tillman & Tony Mauro

Online streaming startup Aereo Inc. violated the copyrights of major television broadcast networks by retransmitting programs to users' Internet devices for a fee, the U.S. Supreme Court ruled on June 25.

Features

Issues in Valuing Celebrity Estate Publicity Rights Image

Issues in Valuing Celebrity Estate Publicity Rights

James T. Ashe, Stephen D. Lassar & Daniel R. Roche

The IRS has recognized the right to publicity and the need to appraise this asset for estate tax purposes. But valuing the right of publicity of a deceased celebrity can be difficult, and wrought with assumptions and speculation.

Features

Fatality on Set of Allman Film Bio Has Triggered Production Cautionary Tale Image

Fatality on Set of Allman Film Bio Has Triggered Production Cautionary Tale

Katheryn Hayes Tucker

Gregg Allman's recent lawsuit to block production of the movie about his life ' filed after a film crew worker died in a train accident on the set ' helped cement his role as a defendant in the wrongful death case now brought by the worker's parents.

Features

The New Math Image

The New Math

Stephanie Vasconcellos

The employer mandate under the ACA, which requires large employers to provide health insurance for their full-time employees or pay a penalty, is set to take effect on Jan. 1, 2015. Regulations released by the IRS set forth the final rules that an employer must use to determine whether it is a large employer subject to the mandate. With just over six months to go, the time is ripe for employers to determine whether they will be considered large employers and if so, to determine appropriate next steps.

Columns & Departments

Court Watch Image

Court Watch

Cynthia M. Klaus & Susan E. Tegt

Inconsistent Testimony Made Plaintiff Not Typical off Proposed Class <br>Franchisor Sanctioned For Failing to Prepare Its Representative for Corporate Deposition<br>Federal Court Enforces Franchisee Post-Termination Obligations

Features

Changes to Mental Disorders Image

Changes to Mental Disorders

Frank Cragle & Jaime Wisegarver

The ACA is not the only health care challenge facing employers. Recent medical disease reclassifications are affecting a large portion of America's workforce, and the long-term impact is proving difficult to predict. These changes may result in an increased number of workers' compensation and Americans with Disabilities Act (ADA) discrimination claims, but hopefully, they will also result in a greater emphasis placed upon prevention and treatment.

Features

Seeking Quick Relief for Trademark Claims on Social Media Sites Image

Seeking Quick Relief for Trademark Claims on Social Media Sites

Stephen W. Feingold

Policing and enforcing trademark rights in social media requires a brand owner to reexamine some of the basic premises about infringement. It is black letter law that trademark maintenance requires a trademark owner to maintain control over the quality of the goods and services associated with its mark. In the infringement context, this has generally been interpreted as an obligation to prevent any uses that are inconsistent with the brand's image. However, social media has altered this fundamental assumption.

Features

Construction Contracts and Project Management Image

Construction Contracts and Project Management

Daniel Goodwin, Roger Fitzgibbon

Whether designing and constructing a new retail center, a tenant finish-out or a renovation project, retail real estate developers, property managers and tenants interact with construction contracts, contractors, architects and other construction industry professionals on a regular basis. Those interactions may include lengthy, sophisticated contracts, very basic contracts or no written contract at all. This article addresses some of these common issues from the perspective of protecting the owner of the project.

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