October 10, 2023

Using SERPs (and Rabbi Trusts) to Sweeten the Exec Comp Deal

Deferred compensation arrangements appeal to executives and other highly paid employees because they allow each participating executive to postpone their recognition of income taxes until a future year. There aren’t any caps on the amount that may be deferred into a nonqualified deferred compensation plan, commonly referred to as a Supplemental Executive Retirement Plan (SERP), as there are for qualified plans....

October 10, 2023

Retina Scans, Voiceprints, Facial Recognition, and More—Who Can Use My Biometric Information?

Check out this update on biometric technologies and identifiers, state and local laws that cover them, how to mitigate your risks in using them, and Federal Trade Commission enforcement policies and plans. Read now »  Related Content   Biometric Privacy State Legislation Tracker Review this tracker to see proposed bills and enacted laws that cover use of biometric information that are similar to the Illinois...

October 10, 2023

How Much Do You Require?

Learn about stated estimates with respect to requirement contracts and output contracts, including how stated estimates are governed by the Uniform Commercial Code (UCC) and the parties’ good faith obligations. Read now » Related Content Output and Requirement Contracts under Article 2 of the Uniform Commercial Code Gain an understanding of output and requirement contracts under the UCC. Output...

October 10, 2023

Force Majeure Clauses in Construction Contracts

A well-drafted force majeure clause in a construction contract can minimize or avoid delays and disputes following events that are beyond the control of the parties. Read now » Related Content Owner-Contractor Agreements Read this practice note for guidance on drafting and negotiating construction contracts. Construction Contract Use this contract template, with drafting notes and alternate and optional...

October 10, 2023

Playing Politics: Government Shutdown Risk Factor

Extended government shutdowns can cause regulatory delays that hold up approvals, decisions, guidance, rulemakings, and other functions necessary to a company’s business. Use this template to draft risk factors warning investors of the potential for regulatory disruption. Read now » Related Content Tariffs and Trade Policy Changes Risk Factor Disclose the possibility of business disruption from sanctions...

October 10, 2023

For Discovery Disputes, Who You Gonna Call? Your Judge

Discovery disputes during spooky season can make opposing counsel seem especially ghoulish. We asked a former U.S. Magistrate Judge just when you should contact your judge when the Ghostbusters won’t cut it. Just because you “ain’t afraid of no ghost” doesn’t mean you should charge headlong into chambers. Check out this federal judge’s tips on when and how to contact your judge about...

October 04, 2023

How Much Do I Owe? State Interest Rates on State Tax Underpayments/Refunds of Overpayments

Complying with the return filing and payment deadlines imposed by different states is one of the most challenging tasks faced by taxpayers and their accountants/counsel. The sheer volume of returns and potentially large number of payments to be made, coupled with the states’ differing rules on the availability of automatic extensions and other events that may change tax return due date, add to the complexities and...

October 03, 2023

Tenant Rights in Commercial Leases

Tenants usually insist upon the right to audit landlords’ operating expenses to ensure charges are reasonable and accurate. Use this audit right clause in commercial leases drafted from a landlord’s perspective. See the Related Content below for other common tenant rights clauses. Read now » Related Content Right of First Refusal to Purchase Premises Clause (Commercial Lease) (Pro-Tenant) Include...

October 03, 2023

Avoid Cross Border Disorder: New International M&A Guidance

In today’s global environment, clients are looking beyond their own borders for enticing M&A opportunities. With so many variables introduced across jurisdictions, M&A attorneys need to be equipped with both general and specific guidance to appropriately advise their clients on cross border deals. To get a head start, review our new practice note discussing a high-level overview of key distinctions of U...

October 03, 2023

U.S. Department of Justice Healthcare Fraud and Abuse Settlement Tracker

Track settlements negotiated by the U.S. Department of Justice (DOJ) in matters involving allegations of healthcare fraud and abuse—including violations of the Anti-Kickback Statute, Physician Self-Referral Law (Stark Law), and the False Claims Act—against companies including drug, medical device, and other life sciences companies. Read now » Related Content Fraud and Abuse Laws in the Pharmaceutical...

October 03, 2023

It’s Autumn and We’ve Got a New Leave Drop – FMLA Training Presentation

Do you need to train employees, supervisors, and HR personnel about the requirements of the Family Medical Leave Act? Check out our training presentation, FMLA Guidance for Employers, by Jesenka Mrdjenovic and Jenna Voronov of Gibson, Dunn & Crutcher LLP. Read now » Related Content FMLA Leave: Guidance for Employers and Employees See this practice note covering the myriad issues and obligations that...

October 03, 2023

ITC Early Dispositions: 100-Day Proceedings and Interim Initial Determinations

Wrap up your investigation early with guidance on options for early resolution at the International Trade Commission (ITC). This practice note provides guidance on the likelihood a complaint may (or should) be subject to a 100-day proceeding or Interim Initial Determination (ID). A Section 337 investigation is considered fast-paced (2022 investigations on average took about 17 months to reach final determination on the...

October 03, 2023

It’s NOT an Insurance Company: An Introduction to Lloyd's of London

Acquaint yourself with Lloyd's, including how it is governed and regulated, its oversight of the market, and enforcement actions. Read now » Related Content International Insurance Issues Resource Kit Dive into international insurance issues with this collection of Practical Guidance content addressing reinsurance, liability in travel and aviation, international regulatory concerns, and COVID-19 impacts...

October 03, 2023

Healthcare Financing Anti-assignment Limitations

Learn how to structure financing transactions for healthcare providers to overcome anti-assignment and collection limitations on Medicare and Medicaid receivables with this practice note from Robinson & Cole LLP partner Leslie J. Levinson. Differentiate between how the Uniform Commercial Code generally prohibits restrictions on assignment, making it possible for secured lenders to obtain a perfected security interest...

October 03, 2023

Updated: Cryptocurrency Trackers

Cryptocurrency lawsuits in the United States continue to soar in 2023, with allegations of fraud, deceptive practices, violations of the Securities Act, breach of contract / fiduciary duty, and bankruptcy being most prevalent. At the same time, federal and state regulatory agencies released a number of draft legislative proposals to ensure appropriate oversite of this asset and its complex risks. Stay on top of recent...

October 03, 2023

Updated: Cryptocurrency Trackers

Cryptocurrency lawsuits in the United States continue to soar in 2023, with allegations of fraud, deceptive practices, violations of the Securities Act, breach of contract / fiduciary duty, and bankruptcy being most prevalent. At the same time, federal and state regulatory agencies released a number of draft legislative proposals to ensure appropriate oversite of this asset and its complex risks. Stay on top of recent...

October 03, 2023

The Waiver Request Is in the Mail

Have you been retained by a lender to respond to a borrower’s request for a waiver or forbearance agreement? Before negotiating with borrower’s counsel, you should first consider the conditions that are often negotiated or agreed upon in such waiver requests. Read now » Related Content Amendments and Waivers to First Lien Documents and Second Lien Documents Review this practice note to understand...

October 03, 2023

Due Diligence: It’s Not Just for First Year Associates Anymore

The oil and gas leasing and exploration and production landscape has become more competitive and further reaching now that prices are down, and companies are deciding whether to develop new fields in Pennsylvania, Ohio, and elsewhere. Are your clients interested in acquiring distressed oil and gas assets while prices are low and debt burdens are high? If so, you need to stress the importance of conducting sufficient due...

October 03, 2023

Who’s Watching You! Identifying Highly Compensated Employees in 401(k) Plan Testing

Unless your employer 401(k) plan wholly follows the safe harbor route, you’ll need to determine who among your employees should be treated as a “highly compensated employee” (HCE). Determining this is one of the most critical steps in maintaining 401(k) plan compliance. The nondiscrimination tests that apply to 401(k) plans rely on a correct HCE determination and mistakes made in HCE status can have...

October 03, 2023

Ease Compliance Efforts by Comparing State Data Security Requirements

This set of state Q&As provides jurisdiction-specific guidance on data security requirements generally applicable to private entities that collect or maintain personal information, including entities and data covered, compliance requirements, assessment considerations, exemptions, and enforcement. Compare differences between states by choosing the topic Data Security Requirements from the drop-down menu of our State...

October 03, 2023

Avoid the Dark Side!

Gain an understanding of unscrupulous conduct used by some websites and apps to trick consumers into unwanted transactions. Beware of common areas of "dark pattern" behavior and learn about regulations and enforcement efforts to curb this conduct. Read now » Related Content Negative Option Marketing Understand negative option marketing and find guidance for compliance with online negative option...

October 03, 2023

10-Q Very Much: A Checklist for Your Form 10-Q

Domestic public companies use Form 10-Q to report their financial statements and other updates for each of the first three quarters of the fiscal year. Use this form check checklist to go requirement-by-requirement when putting together a client’s next quarterly filing. Read now » Related Content Form 10-Q Drafting and Review Get filing deadlines, disclosure items, drafting tips, and recent amendments...

October 03, 2023

Using Generative AI in Federal Court? We’ve Got You Covered

Given the recent explosion of generative artificial intelligence (AI) apps available to and used by litigators (like ChatGPT, Harvey.AI, or Google Bard), courts across the country are evaluating the need for requirements regulating the use of these tools in their proceedings. Many federal judges have issued standing orders governing the use of generative AI to prepare or draft court filings. If your judge has issued just...

October 03, 2023

Shelter From the Storm—Bankruptcy Code’s Safe Harbor Provisions

Section 546(e) of the Bankruptcy Code's safe harbor prevents avoidance in bankruptcy of certain securities, commodity, or forward-contract payments. Check out this expertly drafted article discussing a recent decision addressing Section 546(e) safe harbor. Read now » Related Content Safe Harbor Provisions for Financial Contracts Understand the Bankruptcy Code’s safe harbor provisions for financial...

September 27, 2023

Have We Met Before? Transfer Pricing Issues between Domestic Entities and Their Foreign Affiliates

According to recent U.S. Census Bureau statistics released by the U.S. Department of Commerce, 41.6% of total U.S. imports and exports were between related parties in 2022. Each of these transactions involve some transfer pricing (TP) analysis. With intercompany services, loans, and intangibles payments also adding to this analysis, it’s important for practitioners to be alert to the TP rules and their developments...