Features
Tax Court Imposes New Limitation on IRA Rollovers
In <i>Bobrow v. Commissioner</i>, U.S. Tax Court Judge Joseph Nega surprisingly ruled that Internal Revenue Code (IRC) Section 408(d)(3)(B), which allows one tax-free 60-day rollover per year, applies to all of a taxpayer's IRAs, rather than to each IRA separately.
Features
SharePoint e-Discovery
Finding and collecting data from Microsoft's SharePoint is a challenge even for the most sophisticated e-discovery practitioners. And the challenge grows daily as organizations expand their use of SharePoint at an accelerating rate, pouring more and more key data into these siloed sites.
Features
Pondering Updates To Copyright Law In Digital Era
With Congress considering copyright reform and digital streaming upending the music business, the U.S. Copyright Office has announced it is studying the effectiveness of the music-licensing system. In an effort to assist Congress, the Copyright Office said it is looking for public input on Copyright Act of 1976 provisions that established government-regulated music-licensing regimes.
Features
Corporations' 'Seismic Shift' to Private Exchanges
The first quarter of 2014 is over. The major provisions of the Affordable Care Act are now in full swing, save the occasional delay of certain mandates. Companies, both large and small, understand that this law is now a fixture of our legislative structure. It will be amended, tugged at, pulled at, changed, expanded, and contracted. The private marketplace plays a crucial role in the development of the law, as well as the resulting impact on employers.
Features
Key Privacy Law Developments
Earlier this year, President Obama addressed the nation to outline steps he will take to rein in the surveillance activities of the National Security Agency. Obama noted that "challenges to our privacy do not come from government alone." The President's remarks were the culmination of a year in which consumer privacy issues have roared into the public narrative, and they underscore a theme that privacy lawyers had already sensed about their practice by the end of 2013: The tide is changing.
Features
How the Affordable Care Act Affects Divorce
On Oct. 1, 2013, Americans without health insurance were for the first time able to buy private insurance by choosing among different levels of plans through the Patient Protection and Affordable Care Act. How do these radical changes to health care law in the United States affect its citizens who are currently going through the divorce process or are recently divorced?
Features
Law Firms' Prime Data Security Threat Is Their Own Employees
From kill commands and encryption codes to government espionage and foreign hackers, law firm life is beginning to resemble the plot line of a spy thriller.
Features
New Jersey Manufacturers and Punitive Damages
As discussed in Part One of this article, New Jersey's Products Liability Act (Defective Product) (PLA), N.J. Stat. ' 2A:58C-5 (c) (2013), prevents injured plaintiffs seeking compensation from drug and device manufacturers from being awarded punitive damages. The statute, which in an earlier form was enacted in 2008, provides, in pertinent part:
Features
Combating Counterfeiting
Online counterfeit sellers are increasingly more sophisticated and are engaging in social media counterfeiting to exploit social media tools to bolster their sales of counterfeit products online.
Features
Quarterly State Compliance Review
This edition of the Quarterly State Compliance Review looks at some legislation of interest to corporate lawyers that went into effect between Jan. 1, 2014 and April 1, 2014. It also looks at some recent decisions of interest, including three from the Delaware courts.
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