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Legal Updates

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AIA’s Elimination of Best Mode Requirement – Open Door for Patent AND Trade Secret?

January 13, 2014

Is it now possible to get a patent on the broad strokes of an invention while at the same time creating potentially never-ending trade secret protection on the cleverest aspects of the invention? No, but this may change.

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Mexico Update – Maquiladoras – Tax Reform/Presidential Decree

January 7, 2014

On December 26, 2013, the president of Mexico published a decree granting tax incentives to the maquiladora industry. Read more for a summary of important aspects of the decree.

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China (Shanghai) Pilot Free Trade Zone (II): New Developments

January 7, 2014

It has been just over three months since the China (Shanghai) Pilot Free Trade Zone (the Shanghai FTZ) was officially opened on September 29, 2013. This article will examine the most important developments.

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Five Best Practices for Businesses Providing Creative and Development Services

December 5, 2013

These five best practices provide technology service providers, consultants and creatives with a framework for developing and maintaining good client relationships, limiting risks of nonpayment and successfully executing projects.

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New Guidance for Health FSAs and HRAs – Review Your Plans Now

November 14, 2013

Recent guidance issued by the IRS and DOL may affect the design and structure of some of your benefits arrangements.

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Benefit Plans: 2014 COLAs

November 4, 2013

The Internal Revenue Service has announced the 2014 cost-of-living adjustments (COLAs) for retirement plans. Most of the limits related to retirement plans are increased.

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Handling Outstanding E-Verify Cases Delayed by the Government Shutdown

October 17, 2013

Now that the federal government shutdown has ended, all E-Verify features and services are now available. Employers should resume regular use of E-Verify. Notably, the Form I-9 requirements were not affected by the federal government shutdown, and all employers must complete and retain a Form I-9 for every person hired to work for pay in the United States during the shutdown.

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Patent Publications: An Offensive and Defensive Tool

October 1, 2013

Everyone knows the adage “the best defense is a good offense.” That adage can now be applied to the field of patent procurement. United States patent laws recently underwent a radical transformation from a first to invent system to a first to file system.

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Impact of the Government Shutdown

October 1, 2013

As of today, October 1, 2013, the government began a partial shutdown of its agencies. Listed below are several agencies that will be affected:

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A Sleeping Tax Technique Comes to Life

September 1, 2013

A new tax tool has been added to our transaction tool kit. It may prove useful in certain bank transactions where the acquired bank (or holding company) is an S Corporation. These new rules have been languishing in the wings since their addition to the Internal Revenue Code in 1986. Twenty-two years later, in 2008, Proposed Regulations provided a preview of the intended scope and detail of the provisions. The Proposed Regulations were finalized on May 15, 2013, and 27 years after Congress acted, the Code provisions have now become applicable. The Code Section was not self-executing and was therefore unusable until final regulations were adopted.

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