Occasionally, there is a legal or tax issue that continues to raise confusion even after guidance is issued that should resolve it. One of those issues relates to fundraising for youth activities.
Taxpayers looking for a way to defer and potentially reduce or exclude taxes on capital gains have their answer in a new tax incentive called a Qualified Opportunity Fund.
In recent remarks at the Intellectual Property Owners Association’s annual meeting, USPTO Director Andrei Iancu proposed a change to how USPTO examiners determine whether a claimed invention satisfies the patent eligibility requirements of 35 USC § 101.
Three new judges have recently joined the Minnesota federal bench, returning the District of Minnesota to full strength for the first time in more than two years.
Similar to players in baseball, patent applicants, when given more paths to choose from, can have greater potential for success.
Individuals or companies with undisclosed foreign financial assets or income have until September 28, 2018 to enter the IRS’s Offshore Voluntary Disclosure Program.
The May 11, 2018, implementation deadline for the Financial Crimes Enforcement Network’s Beneficial Ownership Rule has now passed, and there are fundamental changes in the daily customer due diligence obligations of banks and other financial institutions.
Community banks are no strangers to privacy and data security laws. The latest trends in privacy laws, however, are not limited to certain industries, and they include privacy rights for consumers that could have a significant impact on how companies treat customer information.
The number of FDIC-insured institutions in the U.S. was at 5,670 as of March 30, 2018, down from 8,534 as of December 31, 2007. Over the past five years, 1,292 institutions have been absorbed by mergers and 63 have failed. Another factor behind the reduced number of institutions, however, is the small number of de novo banks.
Beginning September 11, 2018, USCIS has announced that it will be expanding the temporary suspension of premium processing beyond cap-subject H-1B petitions to include certain additional H-1B petitions.
The United States Court of Appeals for the Federal Circuit held today that a Native American tribe may not assert sovereign immunity to bar inter partes review proceedings before the Patent and Trademark Office’s Patent Trial and Appeal Board.
A Pre-Appeal Brief Review Request (PABR) offers an alternate to traditional options when applicants face a final rejection of their application. When is a PABR worth it?
The U.S. government’s first tariffs on $34 billion of Chinese imports come into effect on July 6, 2018.
On June 28, California enacted a sweeping new privacy law that will have significant implications for companies across the country.
A merchant of goods and services that makes sales in multiple states is no longer required to have physical presence in a state in order to be subject to sales and use tax in that state.
I-9 audits are up significantly in 2018 from recent years, continuing to be a cornerstone of the worksite enforcement strategy of the U.S. Immigration and Customs Enforcement Agency.
The U.S. Supreme Court handed an important victory to employers wishing to avoid employee class and collective actions by requiring individualized arbitrations.
No matter how much IP experience a person has, it can be valuable to have short, easy-to-consume reminders of the basic things a company should consider.
The Supreme Court of the United States issued a pair of significant decisions today regarding post-grant practice before the PTO’s Patent Trial and Appeal Board.
It was not long ago when Congress passed the Tax Cuts and Jobs Act (TCJA), dramatically rewriting the U.S. tax code and making sweeping changes impacting both businesses and individuals.
North Dakota law broadly prohibits non-compete and non-solicitation provisions in contracts, particularly between employer and employee, but also for anyone entering into such an agreement outside of the employment context. The North Dakota Supreme Court’s recent opinion takes this prohibition one step further
On February 21, the SEC adopted new interpretive guidance (the Guidance) to assist public companies in preparing disclosures about cybersecurity risks and incidents.
Recently, industry professionals sat down together at Fredrikson & Byron to talk about social media influencers.
Karen Grandstrand has been part of the banking industry since 1982, seeing it from the vantage point of regulator, attorney and director.
A bank’s data processing agreement is typically one of its most important contracts—yet, it is frequently entered into without legal review, or without even being read.
When an older woman entered her local bank, the teller on duty immediately noticed something was wrong.
The IRS audit rules for all partnerships (including LLCs that are taxed for income tax purposes as partnerships) have changed dramatically.
Fredrikson & Byron’s 2018 Session Outlook event provided those in attendance with an entertaining preview of what to expect during the upcoming session.
In 2015, Congress passed 26 U.S.C. Section 7345, entitled “Revocation or Denial of Passport in Case of Certain Tax Delinquencies.”
On January 9, 2018, the U.S. District Court in the 9th Circuit issued an order directing the government to partially maintain the Deferred Action for Childhood Arrivals (DACA) program, which on September 5, 2017, the Trump Administration had rescinded.
The Financial Industry Regulatory Authority (FINRA) published its 2018 Annual Regulatory and Examination Priorities Letter on January 8, 2018.
On Friday, January 20, 2018, Congress failed to pass a budget, shutting down the federal government except for certain “essential” functions.
On July 24, 2017, Administrative Law Judge Jeanne M. Cochran of the Minnesota Office of Administrative Hearings issued a recommended order concluding that the Minnesota Department of Human Services is not entitled to recover an extrapolated $369,979.00 from The Lazarus Project.
While it is estimated that counterfeiting costs the global economy more than $250 billion per year, the damage counterfeiters do to brands by offering faulty and sometimes dangerous knock-off products is immeasurable.
USCIS will start accepting H-1B petitions for fiscal year 2019 (October 1, 2018-September 30, 2019) on April 1, 2018.
E-Verify employers can now request authorization from USCIS to post the trademarked E-Verify logo on their websites, presentation materials, and brochures.
USCIS recently announced that employers have received scam emails requesting Employment Eligibility Verification (Form I-9) information.
Acting Secretary of Homeland Security Elaine Duke is terminating TPS for Nicaragua with a delayed effective date of 12 months, to January 5, 2019.
A federal court granted two California counties’ motions for summary judgment and permanently enjoined the defunding and enforcement provisions of the Trump administration’s executive order with respect to “sanctuary jurisdictions.”
Haitians with TPS must reapply for employment authorization documents to continue working legally in the United States until the end of the extension period.
USCIS has designated two Administrative Appeals Office decisions as Adopted Decisions.
On September 24, the president issued a proclamation that replaced his prior executive orders regarding a travel ban (to the U.S.) of people from mostly Muslim nations.
Over a year after the Supreme Court’s decision in Halo Electronics, district courts continue to disagree over what is required to adequately plead a claim for willful infringement. The District of Minnesota is beginning to enter the fray.
Although backdating can be either legitimate or improper, it is often misunderstood and associated with wrongdoing.
There are many things in life where “close enough” will work, but when it comes to filing a financing statement in a secured loan transaction, getting the name of the debtor “close enough” just won’t do.
Minimum wage hike initiatives continue to garner press attention and momentum nationwide. Lobbying and pressure on the national, state and local levels continues, and a growing number of states and cities have responded.
As of January 1, 2018, all Minnesota limited liability companies (LLCs) will be governed by Minnesota’s new LLC statute, Chapter 322C, including LLCs formed under the predecessor LLC statute, Chapter 322B. Chapter 322C is different in significant ways from Chapter 322B.
USCIS recently announced that employers have received scam emails requesting Form I-9, Employment Eligibility Verification, information.
Under updated policy guidance, USCIS is instructing its officers to apply the same level of scrutiny to both initial petitions and extension requests for certain nonimmigrant visa categories.
This week we will take a look at two more examples of commonly negotiated terms.
- EventOctober 24 & 26, 2023Fredrikson's 39th Annual Employment & Labor Law Seminar
- EventHealth Law Webinar—HIPAA and Health Privacy FAQ Session
- EventHealthcare Immigration Prescriptions – Immigration Strategies for Physicians and Allied Health Staff in both Clinical and Academic Healthcare Practices
- EventEmpowering Growth: Revenue-Based Financing for Emerging Enterprises