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11 Apr 2024, 5:59 pm by Jason Rantanen
It would be simpler for a patent holder to just use the U.S. patent to cover foreign activity. [read post]
11 Apr 2024, 9:05 am by Jeffrey J. Spina-Jennings
As a reminder for those familiar, the acts that trigger an excise tax include: (i) taxes on the private foundation’s net investment income,[15] (ii) prohibitions on self-dealing transactions,[16] (iii) failure to make the required five percent (5%) qualifying distributions to charities,[17] (iv) prohibition on excess business holdings,[18] (v) prohibition on holding jeopardizing investments,[19] and (vi) taxable expenditures,[20] none of which apply to a 501(c)(4).[21] Despite the… [read post]
9 Apr 2024, 8:59 am by Jean O'Grady
I like to remind people that BNA was the first company in the U.S. to identify the need for checklists, forms and practice tips which were published in their popular “portfolio” series for tax and corporate law. [read post]
8 Apr 2024, 9:01 pm by renholding
As directed by the EO, on February 28, the DOJ published an Advance Notice of Proposed Rulemaking (“ANPRM”) on topics related to the implementation of the EO soliciting comments up to 45 days after the ANPRM is published in the Federal Register (typically posted a few days after the announcement), which would make comments due around April 15, 2024. [read post]
8 Apr 2024, 4:22 am by Peter Mahler
” Pennsylvania: Statutory Default Provisions Codifying “Pick Your Partner” Principle Defeat Claims by Assignee of 50% LLC Membership Interest If the court’s decision in DiDonato can be likened to an easy basketball layup, the Pennsylvania Superior Court’s recent decision in Larikov, LLC v Cao (read here) equates to a slam dunk. [read post]
7 Apr 2024, 9:19 am
  I was delighted to have been invited to participate in the Asser Institute: Center for International and European Law & University of Amsterdam Law School-[Spring Academy] Technologies of sustainability due diligence: Digital tools and global value chain regulations which takes place in The Hague,  Netherlands from 8-12 April 2024. [read post]
5 Apr 2024, 6:05 am by George Croner
” While the Second Circuit noted in its decision in U.S. v. [read post]