Publications
| Type | Title | Practice Area | Date |
|---|---|---|---|
| Newsletters | July/August Employment Law Newsletter | Employment and Labor, | 2010-08-27 |
| Author(s): Carrie Brantley, | |||
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Articles Included in this Issue:
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| Law Alerts | DODD-FRANK ACT AND MINING | Energy and Natural Resources, Commercial Law and Securities, | 2010-07-30 |
| Author(s): W. Dean Salter, | |||
| Abstract: The Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank”) contains under a section called “Miscellaneous” a couple of nuggets for publicly held mining companies. The bill will require regular public reporting of serious violations of mine safety regulations, the filing of Form 8-Ks upon receipt of an imminent danger order, reporting of any payment by a mine operator to any “foreign government,” including government owned companies, and finally, will require manufacturers to list any “conflict minerals” used in their processes or products that may have originated in the Democratic Republic of Congo (“DRC”) or any adjoining country. View PDF. | |||
| Law Alerts | Leases and Notices and Emails - Oh My! Avoiding Pitfalls in the Eviction Process and Making Notice by Email Work | Real Estate, Development, Land Use and Financing, | 2010-07-28 |
| Author(s): Scott Rogers, Theodore Klaassen, | |||
| Abstract: Like the yellow brick road for Dorothy and her friends, the eviction process can be full of scary results for both landlords and tenants. In Culver Center Partners East #1, L.P. v. Baja Fresh Westlake Village, 185 Cal. App. 4th 744 (2010), the court found that the landlord in a commercial lease had failed to give proper notice of rent default to its tenant even though the tenant's leasing manager admitted receiving actual notice of default from the landlord by email. As a consequence, the landlord was forced to start the whole eviction process over again and, worse yet, was required to pay over $30,000 in legal fees and costs to the tenant as the prevailing party in the action. This outcome could have been avoided twice – at the time the lease was drafted and at the outset of the eviction process. View PDF. | |||
| Law Alerts | Software, Pharmaceutical, and Business Method Patents Survive | Intellectual Property, Technology & Media, | 2010-06-30 |
| Author(s): Lin Hsu, | |||
| Abstract: The patent world has been awaiting the ruling of the Bilski v. Kappos (“Bilski”) case since it was first heard by the United States Supreme Court back in November 2009. On June 28, 2010, the Court finally decided Bilski. View PDF. | |||
| Law Alerts | New Tax Credit For Small Employers' Health Insurance Expenses | Compensation and Benefits, | 2010-06-28 |
| Author(s): Carolyn Daniels, | |||
| Abstract: The Healthcare Reform Act provides a tax credit for small employers to assist with the cost of providing health insurance for their employees. The tax credit is in effect from 2010 through 2013. View PDF. | |||
| Newsletters | May/June Employment Law Newsletter | Employment and Labor, | 2010-06-21 |
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| Law Alerts | Employer Reimbursements For Early Retiree Medical Claims | Compensation and Benefits, Employment and Labor, | 2010-06-10 |
| Author(s): Christine Daly, | |||
| Abstract: The Healthcare Reform Act includes temporary reimbursements to sponsors of employment based health plans for early retiree medical claims. This early retiree reinsurance program is effective for claims incurred beginning June 1, 2010 and ends no later than January 1, 2014 (or sooner if the $5 billion in federal funding runs out). Reimbursements are available on a first-come, first-served basis. View PDF. | |||
| Law Alerts | Das Sanierungsprivileg bei Verlustvorträgen | Commercial Law and Securities, Tax - Federal Income, State and Local, | 2010-06-08 |
| Author(s): Gudrun Moll, Daniel Schuh, | |||
| Abstract: Am 30.04.2010 hat das Bundesministerium der Finanzen (BMF) einen Nichtanwendungserlass bezüglich des Sanierungsprivilegs des § 8c Abs. 1a Körperschaftsteuergesetz (KStG) veröffentlicht. Der Nichtanwendungserlass ist mit Veröffentlichung im Bundessteuerblatt I 2010, Heft 8, S. 482, 488 am 25.05.2010 wirksam geworden. View PDF. | |||
| Law Alerts | Extension of Non-Taxable Health Care Coverage for Children Up to Age 26 | Compensation and Benefits, Employment and Labor, | 2010-06-03 |
| Author(s): Carolyn Daniels, | |||
| Abstract: The Healthcare Reform Act extends group health plan coverage to children up to age 26. In addition, it amends the Internal Revenue Code to extend the income exclusion for health plan coverage to include coverage for the employee’s child through the calendar year of the child’s 26th birthday. View PDF. | |||
| Law Alerts | Changes on the Horizon - Taxation of Carried Interests | Tax - Federal Income, State and Local, | 2010-05-26 |
| Author(s): David Strong, | |||
| Abstract: Now that health care legislation has been passed, Congress is focusing on tax legislation. One of the topics Congress is focusing on is the tax treatment of carried interests. Congress is proposing significant changes to the tax treatment of carried interests, including the recharacterization of capital gains as ordinary income. Carried interests legislation could be adopted by Memorial Day as part of a bill that would extend a number of expiring tax provisions. We are monitoring this situation closely and will publish additional Client Alerts as more information becomes known. View PDF. | |||
| Law Alerts | Wrongful Foreclosure - Verbal Assurance that Foreclosure Sale Will Be Postponed May Be Enforceable | Real Estate, Development, Land Use and Financing, | 2010-05-12 |
| Author(s): Scott Rogers, | |||
| Abstract: The latest case following the mortgage meltdown underscores the need for lenders to be deliberate and clear in both their external and internal communications. In Garcia v. World Savings, FSB, 183 Cal. App. 4th 1031 (2010), the appellate court determined that the lender’s verbal agreement with the borrower to postpone a foreclosure sale could be enforceable, even absent consideration for the lender’s promise to postpone. The appellate court found that the loan officer’s telephonic assurance to the borrower that he could, and would, briefly extend the pending foreclosure sale under certain conditions was reasonably relied upon by the borrower. View PDF. | |||
| Law Alerts | COBRA Premium Subsidy Now Extended Through May 31, 2010 | Compensation and Benefits, | 2010-04-29 |
| Author(s): Christine Daly, | |||
| Abstract: It is time to revise COBRA premium subsidy notices – again! The COBRA 65 percent premium subsidy has been extended through May 31, 2010. The subsidy was enacted in 2009 to help workers who lost their jobs as a result of the economy maintain their employersponsored health insurance. The subsidy previously expired on March 31, 2010. View PDF. | |||
| Newsletters | Employment Law Newsletter March/April 2010 | Employment and Labor, | 2010-04-27 |
| Author(s): Jennifer Bielak, | |||
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| Law Alerts | Tenancy In Common - Partition Available Notwithstanding Right of First Refusal Provision | Real Estate, Development, Land Use and Financing, | 2010-04-12 |
| Author(s): Scott Rogers, | |||
| Abstract: Yet another recent California Court of Appeal decision highlights the need for precise drafting of real estate documents. In LEG Investments v. Boxler, 2010 Cal. App. LEXIS 442 (April 1, 2010), the court affirmed the right of one co-tenant to obtain judicial enforcement of its right to “partition by sale” despite inclusion of a right of first refusal provision in the co-tenancy agreement between the parties. The court interpreted the right of first refusal provision as a modification, rather than a waiver, of the otherwise applicable right of partition. View PDF. | |||
| Law Alerts | Codification of the Common Law "Economic Substance Doctrine": Taxpayers Subject to New Standards to Obtain Tax Benefits and Avoid Penalties | Tax - Federal Income, State and Local, | 2010-04-08 |
| Author(s): Timothy Glasgow, David Strong, Travis Logghe, | |||
| Abstract: On March 30, 2010, President Obama signed into law the Health Care and Education Reconciliation Act of 2010 (the “Act”). In an effort to offset some of the anticipated costs of the President’s healthcare reform measures, the Act also contains amendments to the Internal Revenue Code (the “Code”). Included among these amendments is a provision that codifies the common law “economic substance doctrine.” Evaluating the potential impact of this new provision is critical because it has the potential to deny expected tax benefits and impose a strict liability penalty on transactions that fail to meet its requirements. The new provision is effective for transactions entered into on or after March 31, 2010. View PDF. | |||
| Law Alerts | In re Tousa Highlights Risks to Lenders Relying on After-Acquired Collateral and "Savings Clauses" In Loan Documents | Special Assets, | 2010-03-29 |
| Author(s): Eric Johnson, William Holland, | |||
| Abstract: The recent case of In re Tousa, Inc. (Official Committee of Unsecured Creditors of Tousa, Inc., v. Citicorp North America, Inc., Adv. Pro. No. 08-1435-JKO (Bankr. S.D. Fla., October 13, 2009)) has attracted considerable attention - and dread - in the banking and legal communities. No wonder, given the Tousa court's dramatic decision to require the debtor's new lenders to sacrifice substantially all of the collateral supporting their $500 million loan to the debtor, and order the debtor's old lenders to disgorge the over $420 million in cash they received through the new financing that the court rescinded. Much of the commentary about this case has focused on the fraudulent transfer components of the ruling, including the court's invalidation of "savings clauses" and disregard of a third-party solvency opinion. Despite the publicity surrounding those aspects of the Tousa decision (which will be summarized briefly below), another significant facet of the decision has largely "flown under the radar" and not garnered attention: namely, the risks that lenders face from a potential preference claim when they obtain a security interest in a debtor's after-acquired property. The legal hazards presented by these pervasive preference and fraudulent transfer concerns are at the heart of any lender's list of risks faced when extending credit during today's difficult economic climate. View PDF. | |||
| Law Alerts | Elimination of Fiduciary Duties of Deleware LLC Controlling Members and Managers Must be Clearly Stated | Commercial Law and Securities, | 2010-03-23 |
| Author(s): Carol Osborne, Stefani Thomas, | |||
| Abstract: As distressed portfolio companies become more commonplace for private equity and venture capital funds, it is critical to evaluate the nature and extent of fiduciary duties owed to company founders and other minority investors when considering exit strategies that will maximize any remaining return. Treating LLCs as complete creatures of contract, the Delaware Limited Liability Company Act (“LLC Act”) provides wide latitude for members and managers of LLCs to contractually limit or eliminate fiduciary duties. View PDF. | |||
| Law Alerts | COBRA Premium Subsidy Again Extended and Expanded | Compensation and Benefits, Employment and Labor, | 2010-03-10 |
| Author(s): | |||
| Abstract: COBRA Premium, COBRA, COBRA Subsidy View PDF. | |||
| Newsletters | Employment Law Newsletter Jan/Feb 2010 | Employment and Labor, | 2010-02-19 |
| Author(s): David Tonini, | |||
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Articles Included in this Issue:
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| Law Alerts | New Restrictions on Creditors' Rights Exclusions in Title Insurance Policies | Bankruptcy, Financial Restructuring and Creditors Rights, Real Estate, Development, Land Use and Financing, | 2010-02-12 |
| Author(s): Eric Johnson, Dena Cruz, Eric Altoon, | |||
| Abstract: Anyone who obtains title insurance, whether as an owner or a lender, should be aware of a recent abrupt and significant change in title insurance practices across the country. Title companies have recently stated that they will no longer delete creditors’ rights exclusions from, or add affirmative creditors’ rights coverage as an endorsement to, any of their issued title policies. In fact, the American Land Title Association (ALTA) voted to withdraw the ALTA Endorsements 21 and 21/06 as official forms, effective March 8, 2010, and the California Land Title Association (“CLTA”) voted on February 4, 2010, to decertify the CLTA 131 and 131-06, its counterparts to the ALTA 21 and 21/06. View PDF. | |||
| Law Alerts | Acquiring Company Fined $900,000 for Exercising Excessive Control Over Target Prior to Expiration of HSR Act Waiting Period | Commercial Law and Securities, | 2010-01-29 |
| Author(s): Gino Maurelli, | |||
| Abstract: Last week the U.S. Department of Justice (DOJ) announced that it reached a $900,000 settlement with Smithfield Foods Inc. relating to Smithfield's alleged "gun-jumping" activities in connection with its 2007 acquisition of Premium Standard Farms LLC. "Gun-jumping" stands for the general proposition that an acquirer is prohibited from acquiring beneficial ownership of a target until the waiting period imposed under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (HSR Act) has either expired or been terminated. View PDF. | |||
| Law Alerts | Historic IRS Proposal Would Force Corporate Taxpayers to File Detailed "Road-Map" for Uncertain Tax Positions | Tax - Federal Income, State and Local, | 2010-01-29 |
| Author(s): David Strong, | |||
| Abstract: On January 26, 2010, IRS Commissioner Douglas Shulman announced a sweeping and unprecedented proposal that would require corporate taxpayers to disclose their “uncertain tax positions” on a new schedule that would be attached to their federal tax returns. The schedule would be required to accompany a corporate taxpayer’s Form 1120, and would require a concise description of any uncertain tax positions as well as information about their magnitude. The IRS is also evaluating whether to seek legislation that would impose a penalty for failure to file the schedule or to make adequate disclosure. The general background and intended scope of the IRS’ proposal is set forth in Announcement 2010-9, and the IRS is seeking comments on the proposal by March 29, 2010. View PDF. | |||
| Law Alerts | Federal Trade Commission Announces Decreases to Hart-Scott-Rodino Thresholds for 2010 | Commercial Law and Securities, | 2010-01-20 |
| Author(s): Gino Maurelli, | |||
| Abstract: Yesterday, the Federal Trade Commission announced the 2010 revised thresholds under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (HSR Act) and, for the first time ever, the thresholds have decreased. The adjustments to the thresholds are based on changes in the gross national product for each fiscal year beginning after September 30, 2004. The new thresholds will become effective 30 days after publication in the Federal Register (which should occur in late February) and will be applicable until recalculated in early 2011. View PDF. | |||
| Law Alerts | A Distracted Congress Allows Estate Tax to Expire | Private Client Services, | 2010-01-14 |
| Author(s): Norvell Brasch, | |||
| Abstract: In an act of neglect considered unthinkable only weeks ago, Congress ended its 2009 session without extending the federal estate and generation-skipping transfer (GST) tax systems, forcing both to “sunset” as of December 31. View PDF. | |||
| Law Alerts | A Distracted Congress Allows Estate Tax to Expire | Private Client Services, | 2010-01-08 |
| Author(s): Norvell Brasch, | |||
| Abstract: In an act of neglect considered unthinkable only weeks ago, Congress ended its 2009 session without extending the federal estate and generation-skipping transfer (GST) tax systems, forcing both to “sunset” as of December 31. View PDF. | |||
| Law Alerts | COBRA Premium Subsidy Extended | Employment and Labor, Compensation and Benefits, | 2010-01-07 |
| Author(s): | |||
| Abstract: An extension of the COBRA premium subsidy initially enacted under the American Recovery and Reinvestment Act of 2009 (ARRA) was signed into law by President Obama on December 19, 2009. Under ARRA, “assistance eligible individuals” or AEI’s (individuals experiencing an involuntary termination and a loss of health coverage between September 1, 2008 and December 31, 2009) were eligible for a 65 percent subsidy of COBRA premiums for up to 9 months. The Department of Defense Appropriations Act of 2010 (DOD Act) amends ARRA in several key ways. View PDF. | |||
| Law Alerts | Legislative Inaction Creates Estate Tax Uncertainty | Private Client Services, | 2009-12-30 |
| Author(s): Norvell Brasch, | |||
| Abstract: With Congress in holiday recess, it now appears virtually certain that the federal estate and generation-skipping transfer (GST) taxes will “sunset” at the end of 2009. The repeal was scheduled in a 2001 law that steadily and significantly increased the exemption from estate taxes to the current $3.5M, while reducing the top tax rate to 45%. In 2010, the estate and GST taxes disappear altogether, and the gift tax rate drops to 35% with the lifetime exemption remaining at $1M. View PDF. | |||
| Newsletters | Employment Law Newsletter Nov/Dec 2009 | Employment and Labor, | 2009-12-30 |
| Author(s): Nicole Gomes, | |||
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| Law Alerts | "Ordinary Observer" Test is the Only Test for Analyzing Design Patent Validity | Intellectual Property, Technology & Media, | 2009-12-22 |
| Author(s): Paul Cha, Mark Yaskanin, | |||
| Abstract: Last year the Court of Appeals for the Federal Circuit in Egyptian Goddess, Inc. v. Swisa, Inc., 543 F.3d 665 (Fed. Cir. 2008) held that the "point of novelty" test was no longer valid in determining design patent infringement. Rather, the "ordinary observer" test from U.S. Supreme Court's decision in Gorham Co. v. White, 81 U.S. 511 (1871), is the sole and controlling test for determining whether a design patent has been infringed. The Court in Egyptian, however, left unanswered whether the "ordinary observer" test would be applied in design patent validity analyses. On December 17, 2009, the Federal Circuit in Int'l Seaway Trading Corp. v. Walgreens Corp., No. 2009-1237 (Fed. Cir. Dec. 17, 2009) affirmatively answered this question: "the ordinary observer test must logically be the sole test for anticipation as well." View PDF. | |||
| Law Alerts | SEC Adopts New Disclosure Rules Regarding Risk, Compensation, and Corporate Governance | Compensation and Benefits, Commercial Law and Securities, | 2009-12-18 |
| Author(s): Christine Daly, | |||
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New Disclosures for the 2010 Proxy Season On Wednesday, the Securities and Exchange Commission (SEC) adopted new disclosure rules regarding risk, compensation, and corporate governance matters. The new rules are effective February 28, 2010. The SEC has not yet clarified how the effective date will be applied (e.g., whether the effective date applies to the annual meeting date, a preliminary or final proxy statement filing date, or some other interpretation). We encourage you to watch for additional SEC guidance regarding the effective date and other clarifications. View PDF. |
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| Law Alerts | Green Technology Goes to the Head of the Line at USPTO | Intellectual Property, Technology & Media, | 2009-12-14 |
| Author(s): Lin Hsu, | |||
| Abstract: In advance of the United Nations Climate Change Conference in Copenhagen, Denmark,the U.S. Patent and Trademark Office (USPTO) has made patenting green technology easier and faster. Domestic and foreign patent applications pertaining to these new inventions and pending at the USPTO are eligible for accelerated examination by the USPTO. Normal fees and requirements when petitioning for accelerated examination have been waived. In essence, the Applicant need only file a form provided by the USPTO requesting accelerated examination. View PDF. | |||
| Publications | Influential Women in the Club Industry | Golf Course, Resort, and Community Development Team, | 2009-12-01 |
| Author(s): Robyn Nordin Stowell, | |||
| Abstract: What does “influential” really mean? In every industry, a few people inarguably are outstanding at what they do. The private club industry is no different. Robyn Stowell is an outstanding woman in the club industry. View PDF. | |||
| Law Alerts | Recent Changes to Federal Net Operating Loss Carryback Provisions Create Potential Year-End Planning Opportunities for Taxpayers | Real Estate, Development, Land Use and Financing, Tax - Federal Income, State and Local, | 2009-11-16 |
| Author(s): Timothy Glasgow, David Strong, Adam Sher, | |||
| Abstract: On November 6, 2009, President Obama signed the Worker, Homeownership, and Business Assistance Act of 2009 (the “Act”). Among other things, the Act extends the period over which a net operating loss (“NOL”) may be carried back for tax years beginning in or ending in either 2008 or 2009. View PDF. | |||
| Law Alerts | Affordable Health Care for America Act | Health Care, | 2009-11-09 |
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Abstract:
Over the weekend, a divided U.S. House of Representatives passed the Affordable Health
Care for America Act (H.R. 3962). The bill passed on a vote of 220-215, with 219 Democrats and one Republican voting for the bill and 39 Democrats voting against the bill. The bill would for the first time require every individual to obtain healthcare insurance and would try to make it affordable by creating a national “health insurance exchange” – with an option for states that agree to meet federal standards to run their own exchange with the assistance of federal start-up loans. The bill also calls for the establishment of a public health insurance option which could be purchased through the “health insurance exchange” and provides for federal subsidies to qualified individuals and small employers to assist with their purchase of coverage. The bill also calls for a substantial expansion of those eligible for Medicaid. View PDF. |
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| Newsletters | Employment Law Newsletter Sep/Oct 2009 | Employment and Labor, | 2009-10-27 |
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Articles Included in this Issue:
California Corner
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| Publications | Open Source Crash Course | Intellectual Property, Technology & Media, Open Source Software Licensing and Compliance, | 2009-10-27 |
| Author(s): Jason Haislmaier, | |||
| Abstract: Boulder-based HRO attorney Jason Haislmaier presented an Open Source “Crash Course” through the Silicon Flatirons Center at the University of Colorado. The presentation provides background on the history of open source software, a discussion of recent legal developments and their impact on companies using open source software, and coverage of how companies are increasingly putting open source to work in their business models. View PDF. | |||
| Law Alerts | Zur Strafrechtlichen Haftung Der Geschäftsleitung Eines Unternehmens Wegen Untreue Bei Risikogeschäften | German Practice Areas, | 2009-10-22 |
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| Abstract: Erst jüngst hat der Bundesgerichtshof den Freispruch gegen einen ehemaligen Vorstandsvorsitzenden der WestLB aufgehoben, dem im Zusammenhang mit der riskanten Gewährung eines Großkredits Untreue zum Nachteil der WestLB zur Last gelegt worden war. Wir möchten diese Entscheidung zum Anlass nehmen, um Ihnen einen komprimierten Überblick darüber zu geben, unter welchen Voraussetzungen die Geschäftsleitung eines Unternehmens beim Abschluss von Risikogeschäften einem strafrechtlichen Haftungsrisiko ausgesetzt ist. View PDF. | |||
| Law Alerts | Brokerage Commission – Earned at Execution of Contract or Upon Closing? | Real Estate, Development, Land Use and Financing, | 2009-10-20 |
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| Abstract: Another recent California Court of Appeal decision underscores the need for careful drafting of real estate contract documents. In RC Royal Development and Realty Corporation v. Standard Pacific Corporation, 2009 Cal. App. LEXIS 1606 (September 29, 2009), the buyer (“Standard Pacific”) was held liable for payment of a commission to its broker (“RC Royal”) based upon its agency agreement with its RC Royal notwithstanding that Standard had justifiably terminated the purchase agreement. The court determined that the contract, as drafted, did not condition payment of the brokerage commission upon closing but instead was deemed earned upon execution of the purchase agreement. View PDF. | |||
| Law Alerts | SEC Fines Broker Dealer $100,000 Under Reg S-P for Failing to Protect Customer Data by Requiring Reps to Have Anti-Virus Software | Securities and Capital Markets, White Collar and Securities Litigation, | 2009-09-30 |
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| Abstract: On September 29, the Securities and Exchange Commission (SEC) issued an administrative cease and desist order, under Sections 15(b) and 21C of the Securities Exchange Act of 1934, and Sections 203(e) and 203(k) of the Investment Advisers Act of 1940, against Commonwealth Equity Services, LLP d/b/a Commonwealth Financial Network. The SEC’s cease and desist order—to which Commonwealth consented without admitting any wrongdoing—found that Commonwealth Financial violated Regulation S-P by leaving its customer information “vulnerable to unauthorized access.” View PDF. | |||
| Law Alerts | Änderungen des Aktienrechts Durch das Gesetz zur Umsetzung der Aktionärsrechterichtlinie | Commercial Law and Securities, | 2009-09-29 |
| Author(s): Gudrun Moll, | |||
| Abstract: Am 4. August 2009 wurde das Gesetz zur Umsetzung der Aktionärsrechterichtlinie (ARUG) im Bundesgesetzblatt verkündet; die im Folgenden dargestellten Änderungen des Aktiengesetzes treten damit am 1. September 2009 in Kraft. View PDF. | |||
| Law Alerts | Das Gesetz zur Angemessenheit der Vorstandsvergütung | Commercial Law and Securities, | 2009-09-28 |
| Author(s): Gudrun Moll, | |||
| Abstract: In einem bemerkenswert kurzen Verfahren hat der Gesetzgeber das Gesetz zur Angemessenheit der Vorstandsvergütung (VorstAG) geschaffen, das am 5. August 2009 in Kraft getreten ist. Es regelt verschiedene Aspekte der Vorstandsvergütung mit dem Ziel, eine nachhaltige Unternehmensführung durch die Vorstände zu fördern und den Aufsichtsrat bei der Ausgestaltung der Vorstandsvergütung stärker in die Verantwortung (und Haftung) zu nehmen. View PDF. | |||
| Publications | Assessing the Impact of Strauss v. Horton and Proposition 8 on Private Clubs | Commercial Law and Securities, | 2009-09-28 |
| Author(s): John Shiner, Stephen Lee, | |||
| Abstract: This Legal Update starts on page 3 of the California State Club Association (CSCA) Newsletter to Members. In November of 2008, California voters approved the initiative measure known as Proposition 8. The effect of Proposition 8 was to add Section 7.5 to Article I of the California Constitution. This new provision states that, "Only marriage between a man and a woman is valid or recognized in Califormia." In the wake of recent history surrounding the enactment of this constitutional amendment and its subsequent legal history, private clubs in California should take a moment to assess the possible impact. View PDF. | |||
| Newsletters | Employment Law Newsletter Jul/Aug 2009 | Employment and Labor, | 2009-08-28 |
| Author(s): Jennifer Bielak, | |||
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Articles Included in this Issue:
California Corner
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| Law Alerts | SEC Proposes New Compensation, Corporate Governance, and Proxy Solicitation Rules | Commercial Law and Securities, | 2009-08-07 |
| Author(s): Christine Daly, | |||
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A First Look at Potential New Disclosures for the 2010 Proxy Season
At its open meeting on July 1, 2009, the Securities and Exchange Commission (SEC) approved three measures designed to better inform investors and improve corporate governance:
This alert includes highlights of the enhanced proxy disclosure and solicitation rules and the advisory vote to approve executive compensation of TARP recipients. See our HRO alert dated July 22, 2009 for highlights of the elimination of broker non-votes for director elections. In anticipation that the proposed rules discussed in this alert may be effective for the 2010 proxy season, we recommend that company boards of directors and board committees become familiar with the proposed rules, monitor developments and status of the rules, and be prepared to implement the final rules, if required. View PDF. |
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| Law Alerts | SEC Eliminates Broker Non-votes for Director Elections; Proposes New Corporate Governance Rules | Commercial Law and Securities, | 2009-07-22 |
| Author(s): Sarah Mussetter, | |||
| Abstract: On July 1, 2009, the SEC approved (in a party line 3-2 vote) the NYSE’s proposed rule change that eliminates broker discretionary voting in uncontested director elections. View PDF. | |||
| Publications | Computerspiele - Die Filmwerke Des 21. Jahrhunderts? | Intellectual Property, Technology & Media, | 2009-07-15 |
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| Abstract: Im Jahr 2007 hat die Spielebranche mit Computer-, Video-, Mobile- und Online-Spielen weltweit 42 Milliarden Dollar umgesetzt. Deutschland ist nach England der zweitgrößte Spielemarkt in Europa. Knapp 1,6 Milliarden Euro haben die Deutschen im Jahr 2007 für Computer- und Videospiele ausgegeben, mehr als jemals zuvor und zum ersten Mal sogar mehr als für Musik oder Filme. Trotz der Finanzkrise soll der Spielebereich weiterhin zulegen und Umsatzmotor sein. Die rasante Entwicklung der Spielebranche, getrieben durch technische Innovation sowie Kreativität und enormen Erfindungsreichtum der Spieledesigner, stellt das Urheberrecht vor neue Herausforderungen. Der sichere Erwerb der Nutzungsrechte von Computerspielen ist für die Entwicklungsstudios von großer Bedeutung. Sie benötigen für eine gesicherte Verwertung der Computerspiele die Verwertungsrechte an den schöpferischen Beiträgen wie an den vorbestehenden Werken. Computerspiele werden im UrhG als Werkart nicht erwähnt. Allerdings bieten sich sowohl Computerprogramm wie insbesondere das Filmwerk als Kategorien an, die sowohl tatbestandsmäßig wie aufgrund der Privilegierungen des Produzenten in §§ 69b, 88 ff UrhG der Interessenlage gerecht werden könnten. Nachfolgend werden Computerspiele in das System des Urheberrechts eingeordnet und die Auswirkungen auf die Vertragsbeziehungen der an der Spielentwicklung beteiligten Akteure gezeigt. Insbesondere die Privilegierung des Filmherstellers führt aus Sicht der Verfasser auch bei Computerspielen zu interessengerechten Ergebnissen. View PDF. | |||
| Law Alerts | House of Representatives Pass Climate Change Act | Energy and Natural Resources, Climate Change, CleanTech, | 2009-06-26 |
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| Abstract: The United States House of Representatives has passed the American Clean Energy & Security Act (Clean Energy Act), also known as the Waxman-Markey bill. At roughly 1,200 pages the bill is massive with wide-ranging effects. Its core purpose is to regulate the emissions of greenhouse gases (GHGs) through a cap and trade system. About 72 percent of U.S. GHG emissions would be covered in 2012, rising to 86 percent in 2020. Among other things the bill would establish a renewable portfolio standard (RPS) requiring a percentage of electricity to be generated from qualifying renewable sources, establish a Carbon Storage Research Corporation, fund additional loans for clean energy projects and advanced vehicles, and authorize a so-called “cash for clunkers” program to give incentives for individuals to buy more fuel efficient vehicles. This Alert focuses on the bill’s GHG provisions. View PDF. | |||
| Law Alerts | President Obama's Regulatory Reform Proposal Targets All Private Investment Funds | Private Investment Funds, | 2009-06-19 |
| Author(s): Gino Maurelli, Sean Odendahl, Mark Weakley, | |||
| Abstract: Private investment fund professionals have long been anticipating changes in how their industry will be regulated. Proposed legislation in Congress this year has ranged from requiring private investment funds to register under the Investment Company Act of 1940 (the Investment Company Act) to requiring the funds’ managers to register as investment advisers under the Investment Advisers Act of 1940 (the Advisers Act). It now appears that some combination of both is likely, with President Barack Obama releasing his long-awaited proposal (the Reform Proposal) for regulatory reform of the U.S. financial system. View PDF. | |||
| Law Alerts | Cross-Border Mergers and Acquisitions: What You Should Know About Foreign Investment in the United States and National Security Considerations | Mergers & Acquisitions, International Business Transactions, Commercial Law and Securities, | 2009-06-18 |
| Author(s): Troy Braegger, | |||
| Abstract: The Committee on Foreign Investment in the United States (CFIUS) is an interagency committee that conducts national security reviews of transactions in which a foreign person might acquire control over a person doing business in the United States. This Alert discusses CFIUS, the factors that might trigger a CFIUS review of a transaction, and the CFIUS review process. View PDF. | |||
| Newsletters | Employment Law Newsletter May/Jun 2009 | Employment and Labor, | 2009-06-16 |
| Author(s): David Tonini, | |||
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Abstract:
Articles Included in this Issue:
California Corner
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| Law Alerts | Immediate Action Required to Try to Prevent Facebook Username Squatting | Intellectual Property, Technology & Media, | 2009-06-11 |
| Author(s): Jill Chalmers, | |||
| Abstract: As you likely know, Facebook is a popular social network. Facebook has just announced that beginning Saturday, June 13, 2009 at 12:01 a.m. EDT, Facebook users will be allowed for the first time to create personalized URLs for their Facebook pages (facebook.com/yourname). However, Facebook is also providing trademark owners the chance to prevent others from registering usernames that contain trademarks owned by third parties. This means that trademark owners will have a very short period of time (until this Friday, June 12) to provide notice to Facebook of trademark registrations which may preempt others from registering them as Facebook usernames (process begins on Saturday, June 13). View PDF. | |||
| Law Alerts | Award of Liquidated Damages Upheld in a Retail Lease Where the Tenant Improperly Discontinued Operations | Real Estate, Development, Land Use and Financing, | 2009-06-09 |
| Author(s): | |||
| Abstract: In today’s troubled economic climate, it is increasingly common for retail tenants to cease or suspend operations and “go dark.” Even if the tenant continues to pay contract rent and common area maintenance charges, discontinuance of operations by itself will often be an actionable default if the lease contains a continuous operations clause. In just these circumstances, the California appellate court in El Centro Mall, LLC v. Payless ShoeSource, Inc., 174 Cal. App. 4th 58 (May 21, 2009), upheld an award of damages to a shopping center landlord based upon a liquidated damages clause contained in the retail lease. View PDF. | |||
| Law Alerts | IRS Makes Withholding Tax on Cross-Border Payments a Tier I Compliance Issue | Tax - Federal Income, State and Local, | 2009-06-08 |
| Author(s): Paul Smith, Travis Logghe, | |||
| Abstract: On May 26, 2009, the IRS amplified its initiative to enforce withholding tax obligations by designating withholding tax on cross-border payments as a Tier I compliance issue. This designation reflects a determination by the IRS’s Large and Mid-Size Business Division (the “LMSB”) that cross-border withholding issues should be given priority in directing relevant technical guidance to field personnel. Tier I issues are of high strategic importance to the LMSB and have a significant impact on one or more industries. Tier I issues can include areas involving a large number of taxpayers, significant dollar risk, and substantial compliance risk or visibility. According to IRS Commissioner Douglas Shulman: “The tier issue process will provide the needed organizational priority and coordination to ensure taxpayer compliance with the U.S. withholding tax provisions.” View PDF. | |||
| Law Alerts | Review of Anti-Takeover Defenses: The Shareholder Rights Plan | Commercial Law and Securities, Mergers & Acquisitions, | 2009-05-28 |
| Author(s): | |||
| Abstract: The last several months have ushered in a period of economic instability not seen in decades, accompanied by increased regulatory focus on shareholder activism. Publicly-traded companies have been particularly hard-hit, with the stock price of many companies falling well below historic norms. There is considerable risk for undervalued companies, in particular, once the overall economy begins to recover. Many of these companies have not focused on implementing or maintaining their strategic defenses against unwanted takeover attempts. As such, they may increasingly become targets for unsolicited and hostile takeover attempts as strategic buyers and private equity funds begin to deploy capital into acquisition activities. View PDF. | |||
| Law Alerts | IRS Offers a Temporary Reduced Penalty Structure for Voluntary Disclosure of Offshore Accounts | Tax - Federal Income, State and Local, Private Client Services, | 2009-05-20 |
| Author(s): Travis Logghe, | |||
| Abstract: “My goal has always been clear — to get those taxpayers hiding assets offshore back into the system.” - IRS Commissioner Douglas Shulman on the issue of offshore income. Commissioner Shulman’s goal not only echoes the long-standing position of the IRS, it has been pursued ambitiously in the IRS’s recent effort to crack down on U.S. taxpayers hiding assets overseas. Fortunately for taxpayers, the IRS has recently implemented new disclosure guidelines and a penalty structure intended to encourage taxpayers to voluntarily disclose U.S. assets held in offshore accounts. The program offers those who comply with the chance to avoid criminal prosecution and a barrage of significant penalties. View PDF. | |||
| Publications | The HRO Guide to Doing Business in Germany, 3rd Edition, May 2009 | 2009-05-15 | |
| Author(s): | |||
| Abstract: HRO has assisted numerous foreign companies, primarily from the U.S., with their expansion and access into the German market. The most frequently asked questions as well as the basics of German law from a practical point of view have been set forth in HRO‘s Guide to doing Business in Germany. This 3rd edition reflects the current state of legislation as of May 2009. View PDF. | |||
| Law Alerts | U.S. Department of Justice Announces Major Changes to Antritrust Enforcement | Antitrust and Competition, | 2009-05-11 |
| Author(s): Bobbee Musgrave, | |||
| Abstract: On May 11, 2009, Christine A. Varney, Assistant Attorney General for Antitrust at the U.S. Department of Justice (DOJ) announced major changes to DOJ’s Antitrust enforcement strategy. View PDF. | |||
| Publications | The Smoking Gun – Scott D. Rogers Pens Article for The Registry Magazine | Real Estate, Development, Land Use and Financing, | 2009-05-08 |
| Author(s): Scott Rogers, | |||
| Abstract: San Francisco-based HRO attorney Scott Rogers was published in the May 2009 edition of a prominent Bay Area real estate journal, The Registry. In his article entitled "Smoking Gun," Scott discusses the significance of a recent California appellate court ruling that determined that the owner/manager of an apartment complex could be liable under a public nuisance cause of action for personal injuries suffered by a tenant where the property owner/manager permitted smoking in outdoor common areas (pools, picnic and other areas) of the apartment complex. View PDF. | |||
| Law Alerts | Senate Proposal Would Impose Royalty Type Fee on All U. S. Hardrock Mines | Energy and Natural Resources, Mining, | 2009-04-17 |
| Author(s): James Cress, Frank Erisman, A. John Davis III, | |||
| Abstract: Section 403 of S. 796 recently introduced by Senator Bingaman of New Mexico imposes an immediate “hardrock” minerals mining reclamation fee on all hardrock mineral mining operations no matter where located, on federal land or not, in the United States. The fee is established at not less than 0.3 percent and not more than 1.0 percent of the “value of the production” as established by the Secretary of the Interior. The fee is payable 60 days after the end of each calendar year. The reclamation fee is unique among recent mining law reform proposals because the fee is imposed not only on unpatented mining claims, but also on the mining of all hardrock minerals within the United States, including mining operations on private fee lands and tribal lands. View PDF. | |||
| Law Alerts | 1st Quarter 2009 Antitrust Bulletin | Mergers & Acquisitions, | 2009-04-14 |
| Author(s): Jesse Markham, Jr., | |||
| Abstract: Recent Development in China's M&A Antitrust Enforcement: On March 18, 2009, the Ministry of Commerce of the People’s Republic of China (MOFCOM), the agency charged with enforcing the Anti-Monopoly Law (the AML), rejected Coca-Cola’s $2.4 billion offer to acquire Huiyuan Juice Group Ltd. View PDF. | |||
| Newsletters | Employment Law Newsletter Mar/Apr 2009 | Employment and Labor, | 2009-04-10 |
| Author(s): L. Anthony George, | |||
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Abstract:
Articles Included in this Issue:
California Corner
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| Law Alerts | 1st Quarter 2009 Antitrust Bulletin | Antitrust and Competition, | 2009-04-09 |
| Author(s): Jesse Markham, Jr., | |||
| Abstract: On March 18, 2009, the Ministry of Commerce of the People’s Republic of China (MOFCOM), the agency charged with enforcing the Anti-Monopoly Law (the AML), rejected Coca-Cola’s $2.4 billion offer to acquire Huiyuan Juice Group Ltd. View PDF. | |||
| Law Alerts | The Treasury Department Issues Details of Its Public-Private Investment Program - March, 2009 | Private Investment Funds, Special Assets, Banking and Credit Finance, | 2009-03-27 |
| Author(s): Peter Robinson, | |||
| Abstract: On Monday, March 23, 2009, the Treasury Department unveiled the first details of its Public- Private Investment Program (PPIP). The central purpose of PPIP is to ease congestion in the U.S. financial markets by promoting a liquid market for troubled “legacy assets” held by certain financial institutions that are inhibiting these institutions’ ability to lend and to raise new capital. Through a combination of Federal Deposit Insurance Corporation (FDIC) guarantees of debt issuances and federal equity co-investments along with private investors, the Treasury Department expects that the PPIP will generate at least $500 billion in purchasing power to buy such legacy assets. Legacy assets are comprised of “Legacy Loans” (troubled real estate loans held on the books of banks) and “Legacy Securities” (commercial and residential mortgage backed securities issued prior to 2009 that were originally rated at least AAA (“Eligible Assets”)). The PPIP will deal with these two classes of legacy assets separately through the Legacy Loans Program and the Legacy Securities Program. View PDF. | |||
| Law Alerts | Federal Stimulus Money for Renewable Energy Projects and Manufacturing | Energy and Natural Resources, Energy and Natural Resources Financing and Hedging, | 2009-03-25 |
| Author(s): | |||
| Abstract: Only days ago, Energy Secretary Steven Chu offered a $535 million dollar loan guarantee to Solyndra, Inc. to support the company’s construction of a commercial-scale manufacturing plant for its cylindrical solar photovoltaic panels. This loan guarantee will be the first to be supported through the recently enacted American Recovery and Reinvestment Act of 2009 (ARRA). View PDF. | |||
| Law Alerts | Proposed Mandatory Greenhouse Gas Reporting Rule | Environmental and Toxic Torts, | 2009-03-17 |
| Author(s): Charlotte Neitzel, | |||
| Abstract: EPA has initiated a watershed event in the effort to control earth-warming greenhouse gas (GHG) emissions — one that will likely usher in profound and far-reaching effects on all sectors of the economy that emit significant GHGs. The action delivers on a promise the Obama campaign and administration made to the American people to distinguish themselves from the prior administration and more seriously address a problem they believe may cause serious worldwide effects for current and future generations. View PDF. | |||
| Law Alerts | Recent Health and Welfare Developments | Compensation and Benefits, | 2009-03-13 |
| Author(s): | |||
| Abstract: You may have thought you had enough on your plate in trying to implement the new COBRA premium subsidy legislation. However, you should be aware of several additional developments that will affect employers in their roles as sponsors of group health and welfare plans. View PDF. | |||
| Law Alerts | UPDATED: New COBRA Premium Subsidy | Compensation and Benefits, | 2009-03-12 |
| Author(s): Carolyn Daniels, | |||
| Abstract: The American Recovery and Reinvestment Act of 2009 (the “Act”) signed into law by President Obama on February 17, 2009 affects COBRA continuation coverage and rights in several important ways. Employers that sponsor group health plans need to update their COBRA administration practices to conform with the provisions of the Act. View PDF. | |||
| Law Alerts | Title Coverage May Be Terminated Upon Entity Dissolution | Title Insurance, | 2009-03-10 |
| Author(s): | |||
| Abstract: In the United States, it is generally understood that an owner’s policy of title insurance is not transferable to a third party buyer of the insured real property. In contrast, the potential for continuing coverage under an owner’s policy upon transfers between related parties or entities or upon the dissolution of the insured property owning entity is often misunderstood. In Kwok v. Transnation Title Ins. Co., 170 Cal. App. 4th 1562 (Cal. App. 2d Dist. 2009), the appellate court concluded that the title insurance policy was no longer in force because the appellants were not successor insureds “by operation of law” upon dissolution of the insured entity. View PDF. | |||
| Law Alerts | Class Action Claim Under RESPA Need Not Allege Actual Monetary Injury | Title Insurance, | 2009-02-24 |
| Author(s): | |||
| Abstract: In a recent appellate court case, Carter v. Welles-Bowen Realty, Inc., 2009 Fed. App. 0024P (6th Cir.), the United States Court of Appeals for the Sixth Circuit reversed the District Court’s dismissal of the Carters’ claims under Section 2607 of RESPA (Real Estate Settlement Practices Act). The Carters had filed an action, and sought class certification, alleging violation of RESPA’s anti-kickback and anti-fee-splitting provisions in the business arrangement between WB Title and Chicago Title Insurance Company. The District Court reasoned that the Carters did not allege any specific damage and therefore lacked standing to bring a claim under Section 2607 of RESPA. Reversing and remanding the case, the Circuit Court held that a plaintiff under ERISA need not allege a concrete injury such as an overcharge in order to have sufficient standing to assert a RESPA violation. View PDF. | |||
| Law Alerts | New COBRA Premium Subsidy | Compensation and Benefits, | 2009-02-20 |
| Author(s): Carolyn Daniels, | |||
| Abstract: The American Recovery and Reinvestment Act of 2009 (the “Act”) signed into law by President Obama on February 17, 2009 affects COBRA continuation coverage and rights in several important ways. Employers that sponsor group health plans need to update their COBRA administration practices to conform with the provisions of the Act. View PDF. | |||
| Law Alerts | Stimulus Bill Contains the HITECH Act and Other Key HIT Provisions | Health Care, | 2009-02-18 |
| Author(s): | |||
| Abstract: Yesterday, amidst considerable fanfare, President Obama signed into law a $787 billion economic stimulus package that includes between $19 and $24 billion for Health Information Technology (HIT). At the signing ceremony here in Denver, Obama said that digitizing the health records of Americans was "long overdue" and would help eliminate duplication and save billions of dollars. View PDF. | |||
| Newsletters | Employment Law Newsletter Jan/Feb 2009 | Employment and Labor, | 2009-02-17 |
| Author(s): Carrie Brantley, L. Anthony George, | |||
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Abstract:
Articles Included in this Issue:
California Corner
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| Law Alerts | Stimulus Bill - Energy Related Provisions | Energy and Natural Resources, | 2009-02-12 |
| Author(s): | |||
| Abstract: The economic stimulus bill appears to be headed for President Obama’s desk in a matter of days. This alert summarizes the bill’s current provisions related to the energy industry. HRO will provide updated alerts on specific provisions as the bill is finalized and more information becomes available. View PDF. | |||
| Law Alerts | First Circuit Affirms Textron and Provides Some Guidance Regarding Protections for Tax Accrual Workpapers in Light of FIN 48 | Tax - Federal Income, State and Local, | 2009-02-09 |
| Author(s): | |||
| Abstract: Tax accrual workpapers provide substantiation for a taxpayer’s financial statement reserves. These documents are very sensitive because they identify a company’s own measure of issues on a tax return where the tax laws are unclear. It is typical for tax accrual workpapers to be prepared by a company’s own in-house tax counsel or accountants, and the issues on the return will be identified by their likelihood of success, if the IRS were to litigate the issue. Because tax accrual workpapers are so sensitive, the government’s pursuit of tax accrual workpapers has been a long-standing controversy between taxpayers and the IRS. View PDF. | |||
| Law Alerts | Registration of Private Investment Funds Under the Proposed Hedge Fund Transparency Act - February, 2009 | Private Investment Funds, | 2009-02-02 |
| Author(s): Gino Maurelli, Mark Weakley, | |||
| Abstract: U.S. Senator Charles Grassley (R-Iowa) may at last have his way. For the past decade or more, Senator Grassley has sought to impose regulatory oversight of hedge funds. With the current financial and political environment more conducive than ever to regulatory oversight of financial institutions and markets, on January 29, 2009, Sen. Grassley, together with Senator Carl Levin (D-Mich.), introduced the Hedge Fund Transparency Act (the Act). Nomenclature aside, the Act as currently written is not limited to hedge funds, but rather applies to any private investment fund, including private equity and venture capital funds. View PDF. | |||
| Law Alerts | Darkening Cloud for Family Entity Discounts May Have a Silver Lining | Private Client Services, | 2009-01-30 |
| Author(s): John Valentine, Norvell Brasch, | |||
| Abstract: Opportunity to Transfer Wealth at Historically Depressed Values Before Congress Moves to Restrict Family Entity Discounts - HRO believes that the confluence of depressed asset values and favorable existing law on entity discounting may prove a rare opportunity to transfer family property to another generation at deeply reduced values. View PDF. | |||
| Law Alerts | Colorado Supreme Court Strikes Down County Ordinance Regulating Natural Resources Development | Oil and Gas, | 2009-01-21 |
| Author(s): Peter Robinson, | |||
| Abstract: In a case that may help shape the boundaries between local and state oversight of natural resources development, on January 12, 2009, the Colorado Supreme Court struck down a Summit County land use ordinance that prohibited the use of cyanide and other toxic or acidic chemicals in heap or vat leach mining operations. In its decision in Colorado Mining Association v. Board of County Commissioners of Summit County, the Court upheld the supremacy of state legislation over local regulation and indicated that generally, counties, particularly statutory counties, cannot completely ban an activity that the state legislature has specifically authorized. View PDF. | |||
| Law Alerts | Warning: Confusing Solicitations | Commercial Law and Securities, | 2009-01-20 |
| Author(s): Mashenka Lundberg, Samantha Sturgis, | |||
| Abstract: As a general rule, letters from unfamiliar organizations concerning the registration of a business entity with any Secretary of State should be treated with caution — especially letters requesting payment for unsolicited services. View PDF. | |||
| Law Alerts | Colorado Supreme Court Strikes Down Ordinance Banning the Use of Cyanide in Mining Operations | Mining, | 2009-01-20 |
| Author(s): Peter Robinson, | |||
| Abstract: On January 12, 2009, the Colorado Supreme Court struck down a Summit County land use ordinance that prohibited the use of cyanide and other toxic or acidic chemicals in heap or vat leach mining operations. In its decision in Colorado Mining Association v. Board of County Commissioners of Summit County, the Court upheld the supremacy of state legislation over local regulation and indicated that generally, counties, particularly statutory counties, cannot completely ban an activity that the state legislature has specifically authorized. View PDF. | |||
| Law Alerts | Antitrust Year-End Review for 2008 | Antitrust and Competition, | 2009-01-19 |
| Author(s): | |||
| Abstract: With the new political reality of President-elect Obama and expansion of the Democratic majorities in the 111th Congress, businesses are gearing up for more rigorous antitrust enforcement. The Wall Street Journal reported that even before the polls closed, the prospect of a Democratic administration rushed several well-publicized mergers and acquisitions to the finish line, most noticeably the speedily wrapped up $2.6 billion deal between Delta Air Lines and Northwest Airlines. View PDF. | |||
| Law Alerts | Secondhand Smoke in Common Areas May Constitute a Public Nuisance | Real Estate, Development, Land Use and Financing, | 2009-01-16 |
| Author(s): | |||
| Abstract: In a recent California appellate court case, Birke v. Oakwood Worldwide, 09 C.D.O.S. 409 (2009), the court validated a public nuisance cause of action arising out of an apartment owner’s failure to limit secondhand smoke in outdoor common areas. The court reversed the trial court’s ruling sustaining the apartment owner’s demurrer to the resident’s first amended complaint. Without commenting on the merits of the allegations or the potential difficulties in proof, the court found the facts as pled by the resident were sufficient to withstand a demurrer and state a valid cause of action. View PDF. | |||
| Law Alerts | FTC Announces Increases to Hart-Scott-Rodino Thresholds for 2009 | Mergers & Acquisitions, | 2009-01-14 |
| Author(s): Gino Maurelli, | |||
| Abstract: The Federal Trade Commission recently announced the 2009 revised thresholds under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (HSR Act). The adjustments to the thresholds are required by amendments to the HSR Act that were adopted in 2000, which require annual indexing of the thresholds based on changes in the gross national product for each fiscal year beginning after September 30, 2004. The new thresholds will become effective 30 days after publication in the Federal Register (which should occur shortly) and will be applicable until recalculated in early 2010. View PDF. | |||
| Law Alerts | Court of Appeals Vacates SSM Exemption Under Clean Air Act | Environmental and Toxic Torts, | 2009-01-14 |
| Author(s): Katheryn Coggon, | |||
| Abstract: A recent ruling from the Court of Appeals for the D.C. Circuit significantly changes the landscape for major sources under the Clean Air Act (CAA). On December 19, 2008, the Appellate Court vacated the startup, shutdown or malfunction (SSM) exemption which had allowed sources to deviate from the CAA section 112 standards for hazardous air pollutants during startups, shutdowns, and periods of malfunction. Facilities may now face potential enforcement actions for any violation of the maximum achievable control technology (MACT) emission standards, even if such a violation is covered by an SSM plan adopted by the facility. View PDF. | |||
| Law Alerts | Endangered Species Act Regulations | Environmental and Toxic Torts, | 2009-01-07 |
| Author(s): Charlotte Neitzel, | |||
| Abstract: On December 16, 2008, the United States Fish and Wildlife Service and the National Marine Fisheries Service (the “Services”) published in the Federal Register amendments to the Endangered Species Act (“ESA”) regulations regarding consultation between Federal agencies engaged in “actions” and the Services. 50 C.F.R. Part 402. The consultation requirement is grounded in section 7(a)(2) of the ESA, which requires every Federal agency, in consultation with and with the assistance of the Secretary of the Interior or of Commerce, to insure that any action it authorizes, funds, or carries out, in the United States or upon the high seas, is not likely to jeopardize the continued existence of any listed species or result in the destruction or adverse modification of critical habitat. Companies that plan to seek permits from a Federal agency may be impacted by these amended regulations. The changes become effective on January 15, 2009. View PDF. | |||
| Publications | HRO Leads ABA Tax Section’s Comments on Series Limited Liability Companies | Tax - Federal Income, State and Local, | 2009-01-05 |
| Author(s): | |||
| Abstract: In recent years various states and foreign jurisdictions have enacted statutes that permit the formation of business entities in which the assets are divided into “series” that have separate business or investment purposes, owners and management. Limited liability companies (“LLCs”) that permit series are one of the more popular forms of such business entities. The advantage of series is that they allow for segregation of liabilities without forming multiple LLCs – this results in cost savings. One of the impediments, however, to increased use of series LLCs is the lack of certainty in how series should be treated for tax purposes. HRO recently led the ABA Tax Section’s comments on that question. The ABA Tax Section’s comments were submitted to the Internal Revenue Service in response to IRS Notice 2008-19. Any questions concerning the ABA Tax Section’s comments may be directed to Tom Yearout at 303-866-0297. View PDF. | |||
| Law Alerts | Reminder: Notice and Access Applies to All Proxy Filers Beginning in 2009 | Commercial Law and Securities, | 2008-12-16 |
| Author(s): Sarah Mussetter, | |||
| Abstract: Over the past two proxy seasons, the Notice and Access method of providing stockholders with proxy materials has been optional. A number of clients have elected to use this method and have generally been pleased with the results, especially with the cost savings related to printing of proxy materials. It is important to note, however, that companies who have used this method have seen a decrease in voter response, particularly from retail investors. View PDF. | |||
| Law Alerts | Does Your Wellness Program Comply with the HIPAA Nondiscrimination Regulations? | Compensation and Benefits, | 2008-12-15 |
| Author(s): Kevin Burch, | |||
Abstract:
On February 14, 2008, the Department of Labor ("DOL") issued Field Assitance Bulletin No. 2008-02 covering:
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| Newsletters | Employment Law Newsletter November/December 2008 | Employment and Labor, | 2008-12-11 |
| Author(s): Shane Cross, | |||
Abstract:
Abstract: Articles included in this issue:
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| Law Alerts | Financial Institutions May Be Subjected To Heightened Fiduciary Duties | Real Estate, Development, Land Use and Financing, Complex Commercial Litigation, | 2008-12-05 |
| Author(s): Bob Stolebarger, | |||
| Abstract: In its November 25th decision Brown v. Wells Fargo Bank, NA et al., the California Court of Appeals held that a broker – even before an agreement has been entered – may owe a fiduciary duty to individuals to disclose the material terms of a proposed contract between them. The unique facts of Brown make it unclear how broadly courts will interpret the decision, but it may pave the way for new lawsuits by brokerage account holders, as well as borrowers and other individuals under contract with financial and other institutions, seeking relief from their contracts. In the economic climate we presently face, look out for the plaintiff’s bar adding this potential lender liability redux to its growing number of predatory lending claims. View PDF. | |||
| Law Alerts | DIE REFORM DES GMBH-RECHTS | German Practice Areas, Commercial Law and Securities, | 2008-11-11 |
| Author(s): Gudrun Moll, | |||
| Abstract: Am 28. Oktober 2008 wurde das Gesetz zur Modernisierung des GmbH-Rechts und zur Bekämpfung von Missbräuchen („MoMiG“) im Bundesanzeiger verkündet und ist damit wie geplant am 1. November 2008 in Kraft treten. View PDF. | |||
| Law Alerts | 2009 Cost of Living Adjustments for Retirement Plans | Compensation and Benefits, | 2008-11-11 |
| Author(s): | |||
| Abstract: On October 16, 2008, the Internal Revenue Service (IRS) announced the Cost of Living adjustments to the dollar limitations for pension plans and other items for the 2009 Tax Year. Many of the limitations have increased for 2009 and will impact the amount that can be contributed to a qualified retirement plan. The increases that apply to Defined Contribution (“DC”) and Defined Benefit (“DB”) plans are highlighted below. View PDF. | |||
| Law Alerts | Grantor Beware: Exclusive Easement May Preclude Any Use of the Land by the Grantor | Real Estate, Development, Land Use and Financing, | 2008-11-07 |
| Author(s): Scott Rogers, | |||
| Abstract: In a recent California appellate court case, Gray v. McCormick, 2008 Cal.App. LEXIS 1675 (Cal.App.4th Dist. Oct. 23, (2008)), the court upheld the right of the grantee of an “exclusive easement” for access, ingress, and egress to prevent the owner of the property burdened by the easement from making any surface use of the easement area. Notwithstanding the court’s acknowledgment of the general rule that the owner of the burdened land is entitled to use the easement area in any manner not inconsistent with the easement holder’s specified use (see Pasadena v. California - Michigan etc. Co., 17 Cal. 2nd 576 (1941)) and much to the surprise and consternation of the burdened property owner, the court reversed the trial judge’s ruling in favor of the owner of the burdened property. Based primarily upon the absence of language in the easement instrument reserving to the burdened property owner any surface use rights, the court concluded that the parties intended the easement owner’s surface use to be exclusive not only as to third parties, but also as to the burdened property. View PDF. | |||
| Law Alerts | Prepare Now For Domain Name Expansion | Intellectual Property, Technology & Media, | 2008-11-03 |
| Author(s): Jill Chalmers, Katherine Keating, | |||
| Abstract: Now is the time to start preparing for the proposed expansion of generic top level domain name extensions that will impact all businesses and Internet users. View PDF. | |||
| Law Alerts | Third Quarter 2008 Antitrust Bulletin | Antitrust and Competition, | 2008-10-27 |
| Author(s): | |||
| Abstract: The third quarter of 2008 saw three major decisions regarding the application of the single-entity or enterprise defense to professional sports leagues. Below are summaries of cases against the ATP Tour (Association of Tennis Professionals), National Football League, and National Hockey League. View PDF. | |||
| Law Alerts | Treasury Department Capital Purchase Program | Special Assets, Banking and Credit Finance, | 2008-10-24 |
| Author(s): William Holland, Adam Sher, | |||
| Abstract: On Monday, October 20, 2008, the U.S. Department of Treasury, the U.S. Federal Reserve Bank, the Federal Deposit Insurance Corporation, the Office of the Comptroller of the Currency and the Office of Thrift Supervision jointly issued a single, standardized application pursuant to which all "Qualifying Financial Institutions" may voluntarily opt in to the Treasury Department's Capital Purchase Program. The Treasury and the agencies are encouraging all such institutions to use the program to "increase the flow of financing to U.S. businesses and consumers and to support the U.S. economy," although reportedly some banks are considering using a portion of the federal money to acquire other banks. View PDF. | |||
| Law Alerts | TARP Legislation Summary | Special Assets, Banking and Credit Finance, | 2008-10-14 |
| Author(s): Bruce Likoff, Robert Holmes, | |||
| Abstract: The Troubled Assets Relief Program ("TARP") established by the authority granted the Treasury Secretary under the Emergency Economic Stabilization Act (the "Act") is already having a dramatic impact, along with actions taken by governments around the world, on the financial markets and financial institutions. HRO has prepared a summary of provisions of the Act related to financial institutions. For the details, please see the TARP Legislation Summary that accompanies this Alert. View PDF. | |||
| Publications | Employment Law Newsletter - September/October 2008 | Employment and Labor, | 2008-10-08 |
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Abstract:
Articles included in this issue:
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| Law Alerts | The "New" Old Standard: The Ordinary Observer Test for Design Patent Infringement | Intellectual Property, Technology & Media, | 2008-10-02 |
| Author(s): Thomas Rossa, Paul Cha, | |||
| Abstract: On September 22, 2008, a unanimous en banc decision by the U.S. Court of Appeals reinstituted the “ordinary observer" test as the sole test for determining infringement of U.S. design patents. In making this decision, the court abandoned a 1984 Federal Circuit decision requiring an additional “point of novelty" test. This decision also reallocated burdens for trial and enlarged the reach of design patents. View PDF. | |||
| Law Alerts | Expansion of HRO Loan Workout and Distressed Assets Team | Special Assets, | 2008-09-26 |
| Author(s): Adam Sher, | |||
| Abstract: In light of the current turmoil in the commercial and consumer credit markets and the effects this may have in many of the markets served by Holme Roberts & Owen LLP, we are pleased to announce the recent expansion of our Loan Workout and Distressed Assets Team in the past nine months to include experienced attorneys in our Colorado, Arizona, and California offices. Please follow this link to see a list of the current members of our Loan Workout and Distressed Assets Team. Unlike many other firms who are only now scrambling to assemble loan workout teams in reaction to the recent upheavals in the U.S. credit markets, HRO’s Loan Workout and Distressed Assets Team has been in existence since 2000 and is chaired by Elizabeth Flaagan in our Denver office. View PDF. | |||
| Law Alerts | Lessons From Carl Icahn’s Failed Bid to Take Lear Private: Naked No-Vote Termination Fees Can Properly Protect Buyers From Broken Deals Without Exposing Target Boards to Liability | Commercial Law and Securities, Mergers & Acquisitions, | 2008-09-25 |
| Author(s): | |||
| Abstract: Recent litigation (Re Lear Corporation Shareholder Litigation, No. 2728-VCS (September 2, 2008)) surrounding Carl Icahn’s failed bid to take Lear Corporation private offers valuable insights into risk sharing for broken deals and fiduciary duties of boards of directors of target companies. View PDF. | |||
| Law Alerts | New Proposed Disclosure Requirements for Retirement Plan Fees and Investment Expenses: Part II | Compensation and Benefits, | 2008-09-17 |
| Author(s): Kevin Burch, | |||
| Abstract: The U.S. Department of Labor ("DOL") proposed ERISA 404(a) and (c) regulations would require disclosure in two main categories: plan information and investment information. The first part of this Alert discussed the onerous plan information disclosures. Here, we discuss the investment information disclosures. View PDF. | |||
| Law Alerts | Transferee(s) May be Protected Despite Unknown Bankruptcy of Transferor | Real Estate, Development, Land Use and Financing, | 2008-09-09 |
| Author(s): | |||
| Abstract: Buyers of, and lenders upon, distressed California real property can sleep a little better following a recent U.S. Ninth Circuit Court of Appeals decision: In the Matter of Craig L. Tippett, 2008 U.S. App. LEXIS 18914 (September 4, 2008). In Tippett, the Court upheld the California bona fide purchaser statute against a federal preemption claim and declined to find a violation of the Bankruptcy Code’s automatic stay provision in order to affirm an unauthorized real property sale by the Chapter 7 debtor. View PDF. | |||
| Law Alerts | New Proposed Disclosure Requirements for Retirement Plan Fees and Investment Expenses: Part I | Compensation and Benefits, | 2008-08-29 |
| Author(s): Kevin Burch, | |||
| Abstract: If ever there was an issue to cause retirement planning to become a "hot topic," it is the controversy over plan expenses paid from participant accounts. The U.S. Department of Labor ("DOL") has responded after years of debate with new proposed regulations that would require detailed disclosure of plan administrative and investment expenses in participant directed individual account plans like 401(k) plans and Individual Retirement Accounts (IRAs). The first part of this Alert covers the plan administrative disclosures. The second part will cover the investment expense disclosures. Part II will be published in the next issue. View PDF. | |||
| Law Alerts | The Decision Open Source Has Been Waiting For | Open Source Software Licensing and Compliance, Intellectual Property, Technology & Media, | 2008-08-26 |
| Author(s): Jason Haislmaier, | |||
| Abstract: As has been widely publicized in the industry, legal and even mainstream media, on August 13, 2008 the U.S. Court of Appeals for the Federal Circuit (CAFC) issued its decision in the closely watched case of Jacobsen v. Katzer. In its decision, the CAFC confirmed one of the core legal assumptions upon which the entire open source world is based — namely that open source licenses are legally enforceable as licenses under U.S. copyright law. Perhaps more importantly, the CAFC’s decision also validated the ability of open source licensors to seek injunctive relief under copyright law to stop violations of open source licenses, in addition to merely being able to seek monetary damages in compensation for those violations. While the decision itself totals only 12 pages, it has potentially far-reaching implications for both users and distributors of free and open source software (and has instantly become required reading for anyone with interest or involvement in open source software licensing or compliance issues). View PDF. | |||
| Law Alerts | SEC Releases New Guidance on the Use of Company Websites | Commercial Law and Securities, | 2008-08-13 |
| Author(s): Mashenka Lundberg, Sarah Mussetter, | |||
| Abstract: On August 1, 2008, the SEC released interpretive guidance concerning the use of websites as a means of communicating important information to the investing public. The SEC last released guidance on this topic in 2000. Since then, investors have been increasingly using the Internet to get information about public companies. This updated interpretive guidance was anticipated to be a significant step in recognizing such changes and elaborating on the role of the anti-fraud provisions of the securities laws in light of the changing environment. View PDF. | |||
| Law Alerts | IRS Touts a Significant Win in a Recent Son of Boss Tax Shelter Case | Tax - Federal Income, State and Local, | 2008-08-12 |
| Author(s): David Strong, | |||
| Abstract: On July 31, 2008, the United States Court of Federal Claims found Stobie Creek Investments LLC to be a Son of Boss tax shelter which was created to avoid tax on $204 million in capital gain realized on the sale of a family's business. The case represents a significant loss for those tracking the Son of Boss cases involving foreign exchange digital option transfers (FXDOTs) and for other types of tax disputes relating to investment strategies which are being challenged by the Service on economic substance grounds. View PDF. | |||
| Law Alerts | Employment Law Newsletter - July/August 2008 | Employment and Labor, | 2008-08-01 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Law Alerts | SEC’s First Enforcement Action Under Reg S-P Brings $125,000 Fine and Order to Stop Encouraging Recruits to Bring in Nonpublic Customer Information for Account Transfers | White Collar and Securities Litigation, Securities and Capital Markets, | 2008-07-31 |
| Author(s): | |||
| Abstract: On July 22, 2008, the SEC’s first administrative enforcement order under Regulation S-P, which protects customer nonpublic information, became final. An SEC administrative law judge (ALJ) fined NEXT Financial Group, Inc. $125,000 and ordered it to stop asking recruits to bring with them nonpublic customer information for account transfers and to stop allowing departing reps to take such information. View PDF. | |||
| Law Alerts | D.C. Appellate Court Reverses Ruling on Whole Foods-Wild Oats Merger | Securities and Capital Markets, Antitrust and Competition, | 2008-07-29 |
| Author(s): | |||
| Abstract: An important DC Circuit decision reversing the district court's decision not to enjoin the merger of Whole Foods Market, Inc. and Wild Oats Markets, Inc. is discussed in the attached Alert from HRO's Antitrust & Competition Group. HRO represents companies in antitrust and competition counseling, securities and capital markets, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Securities and Capital Markets Practice Group, if you have any questions. View PDF. | |||
| Law Alerts | SEC Proposes First Amendments to Oil and Gas Reporting Requirements in 26 Years | Oil and Gas, Energy and Natural Resources, | 2008-07-28 |
| Author(s): | |||
| Abstract: In an effort to respond to the significant changes that have occurred in the oil and gas industry over the past three decades, on June 26, 2008, the Securities and Exchange Commission (the "SEC") issued a Release proposing sweeping amendments to modernize its oil and gas reporting requirements, including changes to reserve calculations, the inclusion of unconventional resources, permitted disclosure of probable and possible reserves, and expanded disclosures. View PDF. | |||
| Law Alerts | Financial Accounting Standards Board Proposed Amendment to Statement No. 5 | Commercial Law and Securities, | 2008-07-25 |
| Author(s): | |||
| Abstract: On June 5, 2008, the Financial Accounting Standards Board (“FASB”) proposed amendments to Statement of Financial Accounting Standards (“SFAS”) Nos. 5 and 141(R). These amendments would greatly expand the scope and amount of disclosures required in financial statements regarding loss contingencies, including pending and threatened litigation and unasserted claims and assessments. Please refer to our July 8 Alert for details of the proposed amendments to SFAS No. 5 and the potential effects of the amendments for companies subject to the expanded disclosure requirements. This Supplemental Alert designed for lawyers expands on the discussion in our July 8 Alert, focusing on the “ABA Treaty” and on potential concerns specific to lawyers that are presented by the proposed SFAS No. 5 amendments. View PDF. | |||
| Law Alerts | Countdown to Compliance: Are You Ready for the Section 409A Compliance Deadline? | Compensation and Benefits, | 2008-07-25 |
| Author(s): Christine Daly, | |||
Abstract:
All nonqualified deferred compensation arrangements must satisfy, or be exempt from, the requirements of Section 409A of the Internal Revenue Code by December 31, 2008.
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| Law Alerts | Second Quarter Antitrust Bulletin | Antitrust and Competition, | 2008-07-24 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Recent Change to Colorado's Liquor Code Opens the Door to Alternating Proprietorship Wineries | Wine Industry Services Group, | 2008-07-11 |
| Author(s): | |||
| Abstract: On June 4, 2008, Governor Bill Ritter signed House Bill 08-1359, opening Colorado to Alternating Proprietorship wineries ("APs"). Colorado joins other leading wine-producing states, such as California, Oregon, and Washington, in permitting AP winery relationships. View PDF. | |||
| Law Alerts | FASB Proposes Significant Amendments to Statement No. 5, Accounting For Contingencies, That Will Have Serious Consequences For Companies, Their Lawyers, and Their Auditors | Securities and Capital Markets, | 2008-07-08 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Group Health Plans and the New Genetic Nondiscrimination Law | Compensation and Benefits, | 2008-07-07 |
| Author(s): Kevin Burch, | |||
| Abstract: View PDF. | |||
| Law Alerts | Important California Climate Change Update | Renewable Energy, Power Production and Energy Credits, Environmental and Toxic Torts, Climate Change, | 2008-07-02 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | A Guaranty By A "True Guarantor" May Be Enforced Following Foreclosure | Real Estate, Development, Land Use and Financing, | 2008-06-30 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | New Delaware Court Rulings Allow Managers of Insolvent Companies to Pursue Risky Strategies - But They Cannot Benefit Insiders | Bankruptcy, Financial Restructuring and Creditors Rights, | 2008-06-23 |
| Author(s): | |||
| Abstract: Two recent decisions from Delaware state and federal courts reaffirm a fundamental principle of U.S. corporate insolvency law: insolvency does not require a corporation to shut down and liquidate. Moreover, management of an insolvent company may continue pursuing corporate strategies in good faith, and may even undertake risky maneuvers in an effort to revive the enterprise, without fear of breaching fiduciary duties. Along with this broad corporate freedom comes a significant responsibility: an insolvent company's directors, officers, and direct and indirect controlling shareholders – and their legal, financial, and accounting professionals – may not act to benefit themselves at the expense of "outsider" creditors. View PDF. | |||
| Law Alerts | United States Supreme Court Issues Decision on Patent Exhaustion: No Double Dipping for Unconditional Licenses | Intellectual Property, Technology & Media, | 2008-06-20 |
| Author(s): | |||
| Abstract: On June 9, 2008, the U.S. Supreme Court issued a unanimous decision in the closely followed case of Quanta Computer, Inc. v. LG Electronics, Inc. (No. 06-937). The Quanta case has garnered much commentary within the patent law community and the decision of the Court is not likely to quell interest in the case. While the decision clarifies that the patent exhaustion doctrine applies to method claims in patents (in addition to other types of claims), it leaves open the possibility that a carefully crafted patent license could bar the doctrine's application in certain circumstances. View PDF. | |||
| Law Alerts | READER ALERT: Changes to California Notary Acknowledgment and Jurat Forms and Requirements | Real Estate, Development, Land Use and Financing, | 2008-06-16 |
| Author(s): | |||
| Abstract: Reprinted with Permission of the Real Property Section of the CA State Bar. View PDF. | |||
| Publications |
Transferable Development Rights A Creative Way to Raise Funds to Preserve Historic Buildings |
Real Estate, Development, Land Use and Financing, | 2008-06-13 |
| Author(s): | |||
| Abstract: An article from Dena Cruz and Dawniell Zavala that was published in the June edition of The Registry. View PDF. | |||
| Law Alerts | A Mere Judgment for Possession May Impose Upon the Landlord a Duty to Inspect and Correct | Real Estate, Development, Land Use and Financing, | 2008-06-10 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Binding Purchase Contract or Unenforceable Disguised Option? | Real Estate, Development, Land Use and Financing, | 2008-06-10 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Sarbanes-Oxley and Intellectual Property: Strange Bedfellows or Traps for the Unwary | Securities and Capital Markets, Intellectual Property, Technology & Media, Commercial Law and Securities, | 2008-06-05 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - May/June 2008 | Employment and Labor, | 2008-05-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | An Examination of the SEC's Efforts to Charge Peripheral Players With Securities Fraud | White Collar and Securities Litigation, | 2008-05-09 |
| Author(s): Adam Brezine, Andrew Mohraz, B. Lawrence Theis, Angela Franklin, | |||
| Abstract: View PDF. | |||
| Law Alerts | Colorado District Court Reaches Taxpayer-Favorable Result in Recent Tax Shelter Case | Tax - Federal Income, State and Local, | 2008-05-06 |
| Author(s): | |||
| Abstract: In Sala v. United States (decided April 22, 2008), Judge Lewis Babcock of the U.S. District Court for the District of Colorado upheld an individual taxpayer's claimed loss of over $60 million in connection with a series of complex transactions involving foreign currency option contracts. The case represents a notable defeat for the Internal Revenue Service ("IRS") in its current "Son of BOSS" litigation efforts being pursued nationwide. The case also creates a potentially favorable precedent within the Colorado District Court for future "Son of BOSS" (bond option sales strategy) cases and for other types of tax disputes relating to tax-advantaged transactions and investment strategies. Readers of this alert should feel free to contact one of the HRO tax partners listed in the margin to discuss the Sala case and its potential implications for tax litigation matters. View PDF. | |||
| Law Alerts | Foreign Bank Account Reports are Due June 30, 2008 - Severe IRS Penalties Will Apply for Failing to File an FBAR | Tax - Federal Income, State and Local, | 2008-05-05 |
| Author(s): | |||
| Abstract: The IRS has announced that it is actively pursuing taxpayers who fail to report their foreign bank accounts to the Service. A Foreign Bank Account Report (FBAR) must be filed annually by each person having an interest in, or a signature authority over, any financial account in a foreign country, if the aggregate value of these accounts exceeds $10,000 at any time during the calendar year. Congress has now increased the penalties for the non-willful failure to file the FBAR to a $10,000 minimum. For a willful violation of the FBAR reporting requirements, the penalty is now a fine equal to the greater of $100,000 or 50% of the amount of the transaction or of the balance of the account at the time of the offence. The attached HRO Alert discusses the rules which now apply to US taxpayers who are required to file annual FBARs to the IRS by June 30, 2008. The attached Alert was authored by G. Michelle Ferreira, a partner in HRO's tax department. View PDF. | |||
| Law Alerts | Greenhouse Gas Regulations Mandated by Governor's Executive Orders | Environmental and Toxic Torts, Climate Change, | 2008-04-25 |
| Author(s): | |||
| Abstract: Governor Ritter issued three climate change Executive Orders on April 22, 2008 that initiate regulatory actions and create an agricultural carbon offset program designed to reduce greenhouse gas emissions in the State. Regulations requiring major sources of greenhouse gases to report their emissions and a proposal to reduce tailpipe GHG emissions from cars and light duty trucks are to be developed under the Orders, which constitute the first steps toward implementing the Governor's Climate Action Plan announced last November. View PDF. | |||
| Law Alerts | First Quarter 2008 Antitrust Bulletin | Antitrust and Competition, | 2008-04-15 |
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Abstract:
In the attached Antitrust Quarterly Bulletin from HRO's Antitrust & Competition Group, you will read about significant antitrust developments from the first quarter in 2008 and the importance of these developments to your business. HRO represents companies in antitrust and competition counseling, regulatory proceedings, and litigation. Please contact one of the attorneys listed in the Bulletin, or any of the 25 attorneys in HRO's Antitrust & Competition Group if you have any questions.
Issues discussed in this Bulletin:
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| Law Alerts | DOL Proposes Safe Harbor for Deposit of Small Plan Contributions and a Clarification for All Plans | Compensation and Benefits, | 2008-04-14 |
| Author(s): Carolyn Daniels, | |||
| Abstract: The Department of Labor issued regulations that provide that employee contributions become plan assets and must be deposited in a trust as of the earliest date on which the contributions can reasonably be segregated from the employer�s general assets. Contributions become plan assets as soon as they can be reasonably segregated from the employer's other assets, but no later than the 15th business day of the month following the month in which they are received by the employer or withheld from the employee�s paycheck (in the case of pension plans such as 401(k) and 403(b) plans) or 90 days from the date they are received by the employer or withheld from the employee�s paycheck (in the case of welfare plans). The Department has previously stated that the deadlines are not safe harbors, which left plan sponsors with some uncertainty. The proposed regulations provide a safe harbor for small pension and welfare plans (plans with fewer than 100 participants): 7 business days after the contributions are received or withheld from the employee's paycheck. View PDF. | |||
| Publications | Nanotechnology and Human Health: We Don't Know Nano | Environmental and Toxic Torts, | 2008-04-07 |
| Author(s): | |||
| Abstract: Matt Lepore's article is featured in the Spring 2008 Toxic Torts and Environmental Law Committee Newsletter. View PDF. | |||
| Newsletters | Employment Law Newsletter - March/April 2008 | Employment and Labor, | 2008-03-31 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Law Alerts | Does Your Wellness Program Comply With the HIPAA Nondiscrimination Regulations? | Compensation and Benefits, | 2008-03-24 |
| Author(s): Kevin Burch, | |||
Abstract:
On February 14, 2008, the Department of Labor ("DOL") issued Field Assitance Bulletin No. 2008-02 covering:
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| Law Alerts | SEC Sets Deadline for Firms to Comment on Significant Proposed Changes to Regulation S-P Governing Privacy of Customer Information | Complex Commercial Litigation, | 2008-03-14 |
| Author(s): | |||
| Abstract: On March 4, 2008, the SEC announced significant proposed changes to Regulation S-P (see Release No. 34-57427 available at http://sec.gov/rules/proposed/2008/34-57427.pdf). The proposed changes, aimed at enhancing the security of customers’ nonpublic personal information, create significant added administrative and financial burdens for securities firms. The proposed changes also allow registered representatives and advisors to retain certain limited customer information when moving firms. This last proposal comes on the heels of the SEC’s enforcement action last summer against NEXT Financial Group, Inc., alleging violations of Regulation S-P relating to customer information allegedly disclosed in connection with broker transfers. The SEC is taking comments on its proposed changes through May 12, 2008. View PDF. | |||
| Publications | California Climate Change Initiatives Leading the West and the Nation | Environmental and Toxic Torts, | 2008-03-07 |
| Author(s): | |||
| Abstract: The attached article on California Climate Change Initiatives was published in the Winter issue of Natural Resources and Environment by the ABA Section of Environment, Energy, and Resources. View PDF. | |||
| Law Alerts | FASB 160 and Its Effects on Minority Holdings Under Credit Facilities and in M&A Transactions | Commercial Law and Securities, | 2008-03-05 |
| Author(s): | |||
| Abstract: Many credit agreements contain financial ratios and other provisions based on the financial position or the net income, EBITDA or other calculation of the earnings of the borrower. In many M&A transactions, the purchase price is based on a multiple of EBITDA or other multiple of earnings. Statement No. 160 adopted by the Financial Accounting Standards Board in December, 2007, and effective for fiscal years beginning after December 15, 2008, will change the way many parent companies account for the equity and earnings of its subsidiaries attributable to the holders of minority interests in such subsidiaries. The change in accounting treatment may affect financial ratios in credit agreements and calculations used in determining the purchase price in many M&A transactions. View PDF. | |||
| Law Alerts | Tax Shelter Penalties and the Hippocratic Oath | Tax - Federal Income, State and Local, | 2008-03-04 |
| Author(s): | |||
| Abstract: Tax Shelter Penalties and the Hippocratic Oath: Your accountant or tax attorney may not be able to apply a Band-Aid and stop the IRS from bleeding you with increased penalties which apply to tax shelters. The attached HRO Alert outlines the significant penalties which will now apply to questionable tax positions taken on federal and state tax returns. Taxpayers can no longer assume that only tax and interest will apply to tax shelters. Increased IRS and state tax agencies' audits of tax shelters will cause your bank account to hemorrhage. View PDF. | |||
| Law Alerts | IRS Provides Transition Relief for "Tainted" Performance-Based Compensation | Compensation and Benefits, | 2008-02-28 |
| Author(s): | |||
Abstract:
The attached HRO Alert discusses Revenue Ruling 2008-13 released by the Internal Revenue Service (IRS) on February 21, 2008. The ruling confirms, expands and provides transition relief for the IRS recent change in long-standing position regarding the deductibility of performance-based compensation where compensation could be paid, regardless of actual performance upon the executive's:
Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Compensation and Benefits Practice Group (currently Employee Benefits and Retirement Plans - ERISA) (see, www.hro.com), if you have any questions. This correspondence was not intended or written to be used, and cannot be used, for the purpose of avoiding tax-related penalties under federal, state or local tax law. View PDF. |
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| Law Alerts | Federal Court Rules that Combined Bid by Private Equity Funds is not Illegal Under the Antitrust Laws | Antitrust and Competition, | 2008-02-25 |
| Author(s): | |||
| Abstract: An important federal district court decision dismissing an antitrust claim against private equity firms accused of bid rigging is discussed in the attached Alert from HRO's Antitrust & Competition Group. HRO represents companies in antitrust and competition counseling, securities and capital markets, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Securities and Capital Markets Practice Group (see, www.hro.com), if you have any questions. View PDF. | |||
| Law Alerts | Action Plan for "Tainted" Performance-Based Compensation | Compensation and Benefits, | 2008-02-20 |
| Author(s): | |||
Abstract:
The attached Alert discusses a recent change in position by the Internal Revenue Service (IRS) regarding the deductibility of performance-based compensation where compensation could be paid upon an involuntary termination of employment regardless of actual performance.
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| Law Alerts | SEC Shortens Holding Period for Sales of Restricted Securities | Securities and Capital Markets, | 2008-02-11 |
| Author(s): | |||
| Abstract: The attached Alert describes amendments by the Securities and Exchange Commission to Rule 144 -- the Rule that permits resales of securities termed 'restricted securities' upon certain conditions. The amendments are far-reaching and are expected to increase liquidity for issuers conducting unregistered offerings of securities. HRO represents issuers and underwriters in a wide variety of securities offerings, as well as providing clients with compliance advice relating to SEC and NASDAQ / NYSE rules. Please contact one of the attorneys listed in the Alert, or any of the attorneys in HRO's Securities and Capital Markets Practice Group (see, www.hro.com), if you have any questions. View PDF. | |||
| Publications | California Dreamin' - The Reality Sets In About What Greenhouse Gas Reduction Really Means in California | Environmental and Toxic Torts, | 2008-02-05 |
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Abstract:
California is the second largest producer of greenhouse gases (GHGs) in the United States and is among the top 20 producers in the world. Each Californian resident produces on the average, 13 tons of GHGs annually. These figures, coupled with California's historic role as a national leader in environmental activitism, prompted California to be the first state to enact legislation that is designed to reduce California's carbon imprint to levels that were measured in 1990 by 2020. By setting this goal, California's Global Warming Solutions Act (AB 32) mandates a 29% reduction in a little more than 12 years.
This article gives further details about how the bill came into being, the history of the GHG initiatives in California and discusses pending regulatory solutions to attain AB 32's goals. Please contact Mary Ellen Hogan, if you have any questions. HRO represents companies and governments in many different industries on environmental statutes and regulatory programs, proceedings and litigation. HRO is currently monitoring California's historic steps to reduce GHG for its clients in the utility and alternative energy financing sectors. View PDF. |
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| Newsletters | Employment Law Newsletter - January/February 2008 | Employment and Labor, | 2008-01-31 |
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Abstract:
Articles included in this issue:
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| Law Alerts | Hart-Scott-Rodino Thresholds Increased | Antitrust and Competition, Commercial Law and Securities, | 2008-01-25 |
| Author(s): | |||
| Abstract: The Federal Trade Commission recently announced the 2008 revised thresholds under the Hart-Scott-Rodino Antitrust Improvements Act of 1976. This Alert outlines the revisions to the thresholds, which will become effective 30 days after publication in the Federal Register (to occur shortly) and will be applicable until recalculated in early 2009. View PDF. | |||
| Law Alerts | Antitrust Year-End Review - U.S. | Antitrust and Competition, | 2008-01-15 |
| Author(s): | |||
| Abstract: In the attached Antitrust Year-End Review - U.S. from HRO's Antitrust & Competition Group, you will read about the U.S. Supreme Court's four antitrust decisions from the 2006-2007 term and the impact of these decisions on the direction of U.S. antitrust law. HRO represents companies in antitrust and competition counseling, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Review, or any of the 25 attorneys in HRO's Antitrust & Competition Group, if you have any questions. View PDF. | |||
| Law Alerts | Antitrust Year-End Review - International | Antitrust and Competition, | 2008-01-15 |
| Author(s): | |||
| Abstract: In the attached Antitrust Year-End Review - International from HRO's Antitrust & Competition Group, you will read about significant international antitrust developments from 2007 and the importance of these developments on the global antitrust landscape. HRO represents companies in antitrust and competition counseling, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Review, or any of the 25 attorneys in HRO's Antitrust & Competition Group, if you have any questions. View PDF. | |||
| Law Alerts | Significant Changes to Colorado's Foreclosure Laws Effective January 1, 2008 | Real Estate, Development, Land Use and Financing, | 2007-12-20 |
| Author(s): | |||
| Abstract: The attached Alert from our Bankruptcy and Real Estate Groups highlights several critical changes to Colorado's foreclosure laws that become effective on January 1, 2008. The Alert also provides an updated foreclosure timeline that effectively summarizes in a single page the revised time periods and deadlines that will go into effect on January 1, 2008. View PDF. | |||
| Publications | Hot Topics in Intellectual Property for Corporate Counsel | Intellectual Property, Technology & Media, | 2007-12-12 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Corporations Pressured To Disclose More Information About Potential Risks Associated With Climate Change | Environmental and Toxic Torts, Climate Change, Renewable Energy, Power Production and Energy Credits, | 2007-12-07 |
| Author(s): | |||
| Abstract: Several recent developments highlight the potential need for corporate disclosure of risks associated with greenhouse gas (GHG) emissions. Shareholder groups are pressuring companies to disclose what they characterize as GHG-related risks. Investigations are under way to determine if certain companies have made "misleading disclosures about climate change risk." Environmental and investor groups recently petitioned the SEC to rule that existing laws require publicly-traded companies to disclose information regarding the risks of climate change. And, even in the absence of SEC rule-making, companies with securities registered under the federal securities laws are subject to various reporting obligations that already could be construed as warranting disclosure of climate change risk. This attached Alert from the Environmental Group briefly addresses these developments and their implications. View PDF. | |||
| Newsletters | Employment Law Newsletter - November/December 2007 | Employment and Labor, | 2007-11-30 |
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Abstract:
Articles included in this issue:
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| Law Alerts | New California Law Mandates Soil Vapor Studies For Brownfields Redevelopment | Environmental and Toxic Torts, | 2007-11-27 |
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| Abstract: In the attached joint alert from HRO's Environmental and Real Estate Groups, you will learn about an important recent environmental law adopted by the State of California that imposes new cleanup standards for contaminated property. Beginning in January 2008, brownfields redevelopers will be required to prepare risk assessments to assess the likelihood and severity of soil vapor intrusion from soil and groundwater contamination. In addition, California will require that all cleanups comply with the stringent requirements of the California Superfund Act -- regardless of source, type or extent of the contamination, or which California agency oversees the cleanup. Please contact one of the attorneys listed in the alert (see www.hro.com), if you have any questions. HRO assists property owners and brownfields redevelopers in complying with federal and state regulations, preparing risk assessments, real estate transfers and cost recovery litigation. View PDF. | |||
| Law Alerts | Governor Ritter Announces Colorado Climate Action Plan | Renewable Energy, Power Production and Energy Credits, Environmental and Toxic Torts, Climate Change, | 2007-11-14 |
| Author(s): | |||
| Abstract: The attached alert from HRO's Energy, Resources and Environmental Group contains a brief overview of Governor Ritter's Climate Action Plan for Colorado, which was released on November 6. The Climate Action Plan (CAP) establishes a statewide goal of reducing greenhouse gas emissions by 20% by 2020 and 80% by 2050, from a 2005 baseline. The CAP announces the Governor's intent to establish an Agricultural Offset Market as a key component of the state's emission reduction strategy, and identifies a number of climate initiatives by which Colorado's businesses, government offices, and individuals can immediately begin to lower GHG emissions and, ultimately, attain the long-term emission reduction goals. Significantly, the CAP indicates that the state will encourage large GHG emitters to voluntarily report their emissions through The Climate Registry beginning next year, and announces the state's intent to adopt vehicle emission reduction regulations in the future. The CAP signals a sea change in Colorado's response to climate change, and indicates that businesses throughout the state may find it prudent, if not necessary, to identify or inventory their greenhouse gas emissions and to consider strategies to reduce or offset them in the near future. Please contact one of the attorneys listed in the alert, or any of the attorneys in HRO's Energy, Resources and Environmental Group (see www.hro.com), if you have any questions. View PDF. | |||
| Law Alerts |
Section 409A - IRS Provides Additional Transition Relief What Needs to be Done Now |
Compensation and Benefits, | 2007-10-31 |
| Author(s): | |||
| Abstract: On October 22, 2007, the IRS issued significant additional transition relief for deferred compensation arrangements subject to Section 409A. The relief generally extends the deadline for required amendments to deferred compensation arrangements to December 31, 2008, and provides additional relief for good faith operational compliance. Many of the transition relief provisions include incentives for early compliance. The attached alert summarizes the new transition relief and provides a "checklist" of what needs to be done now. View PDF. | |||
| Law Alerts | California's Draft Carbon Emissions Inventory Determining Rulemaking | Energy and Natural Resources, Environmental and Toxic Torts, Climate Change, Renewable Energy, Power Production and Energy Credits, | 2007-10-17 |
| Author(s): | |||
| Abstract: In the attached Alert from HRO's Energy, Resources and Environmental Group, you will LEARN about important new Environmental laws and regulations being adopted by the State of California. These actions are precedent-setting beyond California's borders throughout the western region and the nation. In a move to reduce Greenhouse Gas Emissions, California is requiring companies to comply with new regulations to inventory current emissions beginning in January 2008. View PDF. | |||
| Newsletters | Employment Law Newsletter - September/October 2007 | Employment and Labor, | 2007-09-30 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Law Alerts | Colorado Court of Appeals Reinforces the Broad Reach of Arbitration Clauses in Account Agreements | Complex Commercial Litigation, | 2007-09-27 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Commercial Building Owners May Now Submeter Tenant Electricity Use in PG&E Service Area | Energy and Natural Resources, Environmental and Toxic Torts, Real Estate, Development, Land Use and Financing, | 2007-09-25 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Ever Expanding Exclusivity: AT&T V. Sprint, NASCAR | Sports and Entertainment, | 2007-09-25 |
| Author(s): | |||
| Abstract: An article from Competition Law360. View PDF. | |||
| Publications | China's Anti-Monopoly Law: What to Expect | Antitrust and Competition, | 2007-09-14 |
| Author(s): | |||
| Abstract: An article from Competition Law360. View PDF. | |||
| Law Alerts | Ninth Circuit Reinvigorates | Antitrust and Competition, | 2007-09-13 |
| Author(s): | |||
| Abstract: In this Alert from HRO's Antitrust & Competition Group, you will read about an important decision from the Ninth Circuit Court of Appeals. In an opinion that appears to take a narrow view of the Supreme Court's recent decisions, the Ninth Circuit has paved the way for antitrust claims based on so-called "price squeeze" conduct. View PDF. | |||
| Publications | Shifting Winds: Builders See Mixed Results From New Administration | Real Estate, Development, Land Use and Financing, | 2007-09-01 |
| Author(s): | |||
| Abstract: HRO Partner Bruce Likoff is featured in the September edition of Home Builder magazine. View PDF. | |||
| Law Alerts | Federal Circuit Issues Landmark Decision on Willful Patent Infringement | Intellectual Property, Technology & Media, | 2007-08-21 |
| Author(s): | |||
| Abstract: This HRO legal alert discusses a decision issued yesterday by the U.S. Court of Appeals for the Federal Circuit. The decision in 'In Re Seagate' revisited the thicket of precedent related to willful infringement, the role that opinion of counsel plays in its determination, and the effect of reliance on opinion of counsel on waiver of attorney-client privilege and work product immunity. View PDF. | |||
| Law Alerts | The SEC Approves PCAOB Auditing Standard No. 5 | Commercial Law and Securities, | 2007-08-16 |
| Author(s): | |||
| Abstract: On July 25, 2007, the Securities and Exchange Commission announced that it approved the Public Company Accounting Oversight Board’s proposed Auditing Standard No. 5 and adopted a definition of "significant deficiency" in an effort to improve the implementation of Section 404 of the Sarbanes-Oxley Act of 2002 while reducing unnecessary costs, particularly for smaller public companies. The attached article highlights the primary objectives of Auditing Standard No. 5. View PDF. | |||
| Law Alerts | FTC Loses in Effort to Enjoin Merger of Whole Foods and Wild Oats | Antitrust and Competition, | 2007-08-16 |
| Author(s): | |||
| Abstract: This alert discusses that a federal court today has tentatively approved the proposed acquisition of Wild Oats Markets by Whole Foods Market Inc. The Federal Trade Commission is seeking to block the transaction and has indicated that it will appeal the decision. View PDF. | |||
| Newsletters | Employment Law Newsletter July/August 2007 | Employment and Labor, | 2007-08-15 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Law Alerts | California Adopts Landmark Rule to Curb Diesel Emissions from Off-Road Equipment | Environmental and Toxic Torts, | 2007-08-14 |
| Author(s): | |||
| Abstract: The State of California has mandated a reduction in off-road heavy equipment diesel emissions to levels that are 85% below those in 2000 by 2020. See this alert for all the requirements and applicability. View PDF. | |||
| Law Alerts | Fair and Accurate Credit Transactions Act ("FACTA") | Complex Commercial Litigation, | 2007-08-08 |
| Author(s): | |||
| Abstract: This HRO Alert discusses important legislation mandating the exclusion of certain information from printed credit card receipts. These requirements have spawned numerous class action lawsuits seeking to collect statutory penalties. HRO represents parties who face these kinds of consumer class action lawsuits, and these cases can easily become bet-the-company litigation. View PDF. | |||
| Law Alerts | Foreign Investment and National Security Act of 2007 | Commercial Law and Securities, | 2007-07-19 |
| Author(s): | |||
| Abstract: This HRO Alert discusses an important act of the U.S. Congress that impacts foreign investment in the United States. HRO represents parties who face the types of strategic planning issues this legislation will affect when considering mergers and acquisitions in the U.S. View PDF. | |||
| Law Alerts | Good News: U.S. Supreme Court Decides Leegin | Antitrust and Competition, | 2007-06-28 |
| Author(s): | |||
| Abstract: The U.S. Supreme Court's decision today in Leegin is discussed in the attached Alert from HRO's Antitrust & Competition Group. HRO represents companies in antitrust and competition counseling, regulatory proceedings and litigation. Please contact one of the attorneys listed in the Alert, or any of the 25 attorneys in HRO's Antitrust & Competition Group, if you have any questions. View PDF. | |||
| Law Alerts | Good News: U.S. Supreme Court Enforces Strict Pleading Requirement Under Private Securities Litigation Reform Act | White Collar and Securities Litigation, | 2007-06-22 |
| Author(s): | |||
| Abstract: This HRO securities alert discusses an important and defendant-useful decision by the U.S. Supreme Court yesterday. HRO lawyers in Denver, San Francisco, Los Angeles, Salt Lake City, Colorado Springs and Boulder represent companies and their officers, directors and employees in securities cases before judges, juries, arbitrators and regulators. View PDF. | |||
| Law Alerts | Good News and Bad News for Corporate Managers Dealing with Insolvency Issues | Bankruptcy, Financial Restructuring and Creditors Rights, | 2007-06-18 |
| Author(s): | |||
| Abstract: This HRO legal alert discusses two significant developments during the past month that present good news and bad news for corporate managers who deal with insolvency issues in corporate and securities transactions. View PDF. | |||
| Publications | Open Source License Enforcement Actions - PowerPoint Presentation (as a PDF) | Open Source Software Licensing and Compliance, | 2007-05-23 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Employment Law Newsletter - May/June 2007 | Employment and Labor, | 2007-05-18 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Publications | SEC Enforcement Actions: Cooperation After the Seaboard Report | White Collar and Securities Litigation, | 2007-05-11 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Action Plan and Checklist - Section 409A Plan Amendment Deadline | Compensation and Benefits, | 2007-04-24 |
| Author(s): | |||
| Abstract: On April 10, 2007, the final regulations were issued under Section 409A of the Internal Revenue Code (deferred compensation rules). Under the regulations, all amendments to compensation plans and agreements to comply with Section 409A must be completed by December 31, 2007. For many companies, this will mean the amendment (and full execution) of numerous individual agreements and plan documents. We encourage companies to start now to develop an action plan to ensure compliance. We have attached an alert with a checklist to help you get started on this process. View PDF. | |||
| Law Alerts | Pending Bill on Governor Ritter's Desk may have Significant Effects on Residential Construction | Real Estate, Development, Land Use and Financing, | 2007-04-17 |
| Author(s): | |||
| Abstract: This HRO alert is about an imminent change in Colorado law that will have potentially significant effects on everyone directly or indirectly involved in residential development, including builders, contractors, architects, engineers, lenders, investors, and insurance companies. Mixed-use developments, including, transit-oriented ones, will be in jeopardy. The new law will increase exposure to liability for construction defects, negatively affecting the cost and availability of insurance, and making it more difficult to obtain financing. Please see the attached alert on how this may impact you and your business. View PDF. | |||
| Law Alerts | Using ESOPs as an Acquisition Tool | Commercial Law and Securities, | 2007-04-05 |
| Author(s): | |||
| Abstract: This is an HRO Alert regarding Sam Zell's recent proposal to acquire The Tribune Companies using a leveraged employee stock ownership plan (ESOP) to accomplish the deal. The outline of the general structure should be of significant interest to private equity, other investors as well as anyone considering a merger or acquisition. View PDF. | |||
| Newsletters | Employment Law Newsletter - March/April 2007 | Employment and Labor, | 2007-03-30 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Law Alerts | Community Patent Review Pilot Project | Intellectual Property, Technology & Media, | 2007-03-23 |
| Author(s): | |||
| Abstract: This HRO legal alert discusses a brand new pilot examination program supported by the U.S. Patent and Trademark Office. The Community Patent Review project will make applications available on a web portal, where volunteer community reviewers may comment on them, provide prior art, and other contributions that the Examiner may find helpful during later examination. The stated goal of the project is to produce better-quality, more litigation-proof patents. Please do not hesitate to contact the HRO attorneys listed on the Alert if you have any questions about this project. View PDF. | |||
| Publications | Immigration Issues For Employers: Between a Rock and a Hard Place | Employment and Labor, | 2007-03-16 |
| Author(s): | |||
| Abstract: PowerPoint Presentation View PDF. | |||
| Law Alerts | Neue Pflichtangaben in der Geschaeftlichen | German Practice Areas, | 2007-02-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Neue Publizitaetspflichten fuer Boersennotierte Unternehmen Seit Dem 20. Januar 2007 | German Practice Areas, | 2007-02-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - January/February 2007 | Employment and Labor, | 2007-01-31 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Law Alerts | Important Changes to Delaware Corporation Franchise Tax and Filing Requirements | Commercial Law and Securities, | 2007-01-18 |
| Author(s): | |||
| Abstract: The State of Delaware is changing the way that Delaware corporations and other entities pay their annual franchise taxes and file their annual reports. The attached Client Alert outlines these new procedures. Be careful to comply with the new procedures in order to keep your Delaware corporations in good standing. View PDF. | |||
| Publications | Huge Opportunities and Corresponding Risks: Foreign Real Estate Investment in China and India | Real Estate, Development, Land Use and Financing, | 2007-01-01 |
| Author(s): | |||
| Abstract: Reprinted with Permission of the State Bar of California View PDF. | |||
| Law Alerts | Gifts to Public Officials and Employees Under Amendment 41 | Government Relations, | 2006-12-28 |
| Author(s): | |||
| Abstract: This HRO legal alert discusses the issues that arise from the passage on November 7, 2006, by the voters of Colorado of Amendment 41 to the Colorado Constitution by a vote of 62% to 38%. It will become effective upon the Governor’s proclamation of the vote. That should occur in December 2006 or January 2007. Please do not hesitate to contact any of the members of HRO's government relations team listed on the alert if you have any questions about the potential impact this may have on your organization. View PDF. | |||
| Law Alerts | Recent Developments On Attorney-Client Privilege, Work Product Protections - December, 2006 | Complex Commercial Litigation, | 2006-12-01 |
| Author(s): | |||
| Abstract: This HRO Alert is to update you on recent developments in this important area of law, which impact conduct of internal investigations. Many of you attended the HRO seminar this past November 3rd, which focused on ethical challenges for in-house counsel. Please do not hesitate to contact Nancy J. Gegenheimer at nancy.gegenheimer@hro.com or 303-866-0602 or any of the members of HRO's litigation or employment law team if you have any questions about the potential impact these cases, memorandums, and statements may have on your organization. View PDF. | |||
| Newsletters | Employment Law Newsletter - November/December 2006 | Employment and Labor, | 2006-11-30 |
| Author(s): | |||
Abstract:
Articles included in this issue:
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| Law Alerts | To Club or Not to Club? Implications of the D.O.J.'s Probe of Private Equity Deals For Anticompetitive Practices - October, 2006 | Commercial Law and Securities, | 2006-10-18 |
| Author(s): | |||
| Abstract: The U.S. Department of Justice launched an investigation into possible anticompetitive behavior by leading private equity firms incident to "clubbing" transactions. The practice of "clubbing" involves two or more firms that combine their capital and efforts in the common pursuit of one target company. As antitrust violations may be prosecuted under the Sherman Act or state antitrust laws as civil or criminal offences punishable by fines of up to $100 million and imprisonment of up to 10 years, private equity firms should pay keen attention to risks involved in clubbing transactions. View PDF. | |||
| Law Alerts | Greater Protection Against Dilution of Famous Marks - October, 2006 | Intellectual Property, Technology & Media, | 2006-10-11 |
| Author(s): | |||
| Abstract: This HRO legal alert discussed the newly passed Trademark Dilution Revision Act of 2006. This new law provides greater protection for famous marks from uses that blur their distinctiveness or tarnish their reputation. Members of HRO's Intellectual Property practice group are familiar with all aspects relative to the protection of trademark and service marks including trademark dilution claims. Please do not hesitate to contact any of the members of HRO's intellectual property practice group listed on the alert if you have any questions about your marks. View PDF. | |||
| Newsletters | Employment Law Newsletter - September/October 2006 | Employment and Labor, | 2006-09-30 |
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Abstract:
Articles included in this issue:
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| Publications | Comparison of Key Provisions in the Owner's Title Insurance Policies | Real Estate, Development, Land Use and Financing, | 2006-09-15 |
| Author(s): | |||
| Abstract: Reprinted with Permission of the State Bar of California View PDF. | |||
| Publications | Comparison of Key Provisions in the Lender's Title Insurance Policies | Real Estate, Development, Land Use and Financing, | 2006-09-15 |
| Author(s): | |||
| Abstract: Reprinted with Permission of the State Bar of California View PDF. | |||
| Publications | The New 2006 ALTA Policies: The Industry Listens! | Real Estate, Development, Land Use and Financing, | 2006-09-14 |
| Author(s): | |||
| Abstract: Reprinted with Permission of the State Bar of California View PDF. | |||
| Law Alerts | New ERISA Plan Asset Rules - August, 2006 | Private Investment Funds, | 2006-08-01 |
| Author(s): | |||
| Abstract: Attached is an update on the new ERISA plan asset rules and their affect on private investment funds and other non-public entities. The new rules are implemented under the Pension Protection Act of 2006 which became effective on August 17. View PDF. | |||
| Law Alerts | RECHTLICHE STRUKTURIERUNG DES EMITTENTEN UND DIE VORNAHME VON KAPITALMAßNAHMEN IM VORFELD EINES BÖRSENGANGS | German Practice Areas, | 2006-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | AM ANFANG STEHT DIE EXIT STRATEGIE | German Practice Areas, | 2006-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - July/August 2006 | Employment and Labor, | 2006-07-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | The SEC's New Soft Dollar Rules: Full and Candid Disclosure is Still the Safest Bet - July, 2006 | Private Investment Funds, | 2006-07-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | U.S. Supreme Court Expands the Definition of Retaliatory Conduct Under Title VII - June, 2006 | Employment and Labor, | 2006-06-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | U.S. Supreme Court Limits Wetlands Regulated Under the Clean Water Act - June, 2006 | Environmental and Toxic Torts, | 2006-06-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Goldstein v. S.E.C. - How the SEC Tried and Failed to Conquer Gotham City - June, 2006 | Private Investment Funds, | 2006-06-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - May/June 2006 | Employment and Labor, | 2006-05-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Listening and Learning - (May, 2006) | 2006-05-01 | |
| Author(s): | |||
| Abstract: HRO Campaign Speaks To Firm's Clients, Attorneys, Staff View PDF. | |||
| Law Alerts | U.S. Supreme Court Breathes New Life Into Health Plan Reimbursement Claims - May, 2006 | Compensation and Benefits, | 2006-05-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | eBay v. MercExchange Case - May, 2006 | Intellectual Property, Technology & Media, | 2006-05-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | 2006 Welfare Benefit Plan To-Do List - April, 2006 | Compensation and Benefits, | 2006-04-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - March/April 2006 | Employment and Labor, | 2006-03-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Spotlight on Executive and Director Compensation | Commercial Law and Securities, | 2006-02-28 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - January/February 2006 | Employment and Labor, | 2006-01-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Closing the Open Source Compliance Gap - (December, 2005) | Open Source Software Licensing and Compliance, | 2005-12-01 |
| Author(s): | |||
| Abstract: Publication Abstract Best Practices for Developing Open Source Compliance Programs by Jason Haislmaier View PDF. | |||
| Law Alerts | Dot EU Domain Name Alert - December, 2005 | Intellectual Property, Technology & Media, | 2005-12-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - November/December 2005 | Employment and Labor, | 2005-11-30 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Emerging Topics in Corporate Governance | Commercial Law and Securities, | 2005-11-07 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Year-End Welfare Plan Compliance Checklist - November, 2005 | Compensation and Benefits, | 2005-11-01 |
| Author(s): | |||
| Abstract: This alert reviews the most significant changes effective in 2005 and in 2006 related to your medical, dental, vision, cafeteria, dependent care reimbursement, and medical care reimbursement plans. View PDF. | |||
| Law Alerts | CERCLA's "All Appropriate Inquiries" Rule - November, 2005 | Environmental and Toxic Torts, | 2005-11-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Long-Awaited Deferred Compensation Guidance - What Must be Done in 2005 - October, 2005 | Compensation and Benefits, | 2005-10-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Developments in Electronic Prescribing and Electronic Health Records - October, 2005 | Health Care, | 2005-10-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Katrina Emergency Tax Relief Act of 2005 - October, 2005 | Nonprofit Organizations, | 2005-10-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | All Group Health Plans Offering Prescription Drug Benefits Must Take Action Before November 15th - September, 2005 | Compensation and Benefits, | 2005-09-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | IRS Makes Some Tax-Free Deals Easier to Accomplish - September, 2005 | Tax - Federal Income, State and Local, | 2005-09-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Avoiding the Undertow of Deepening Insolvency | Commercial Law and Securities, | 2005-08-12 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | A question of sport: does the US treatment of football offer any solutions for the UK? | Antitrust and Competition, | 2005-08-09 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Energy Act of 2005 - August, 2005 | Energy and Natural Resources, | 2005-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Revenue Procedure 2005-24 - August, 2005 | Private Client Services, | 2005-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - July/August 2005 | Employment and Labor, | 2005-07-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | SEC Statement on Section 404: Better Than Nothing | 2005-07-14 | |
| Author(s): | |||
| Abstract: Have your company’s efforts to comply with the internal controls requirements of Section 404 of the Sarbanes-Oxley Act of 2002 left you feeling frustrated? There are many bases for frustration. Maybe your company devoted literally hundreds of employees to preparing the documentation required by your auditors. Maybe the costs were overwhelming. Maybe dialogue with your auditor evaporated, as both sides feared that asking a question could signal a “material weakness” in your internal controls. Maybe you made it through your Section 404 reporting but then had to restate your financials, leading to an insistence from your auditor that a material weakness had to be reported – no matter what the reason for the restatement. Whatever the source of your frustration, a contributing cause was likely the apparent lack of reasonableness or proportionality to Section 404. If any of these scenarios ring true to you, then you are in good company – company that the Securities and Exchange Commission (“SEC”) recently addressed. View PDF. | |||
| Law Alerts | The Baystate Decision - Don't Leave Your Money on the Table - July, 2005 | Health Care, | 2005-07-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Supreme Court Hits High Note for Copyright Holders - July, 2005 | Intellectual Property, Technology & Media, | 2005-07-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Senate Bill 06-89 - July, 2006 | Real Estate, Development, Land Use and Financing, | 2005-07-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Radical Changes to Bankruptcy Law - June, 2005 | Bankruptcy, Financial Restructuring and Creditors Rights, | 2005-06-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Supreme Court Allows More Drug Research Activities - June, 2005 | Intellectual Property, Technology & Media, | 2005-06-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - May/June 2005 | Employment and Labor, | 2005-05-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Discussing Earnings Guidance After Flowserve | Commercial Law and Securities, | 2005-05-23 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Proposed HIPAA Enforcement Rules: Speak Now... - May, 2005 | Health Care, | 2005-05-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Document Retention Policies | Commercial Law and Securities, | 2005-05-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | A Practical Guide to Transfer Taxes in California | Real Estate, Development, Land Use and Financing, | 2005-05-01 |
| Author(s): | |||
| Abstract: Reprinted with Permission of the State Bar of California View PDF. | |||
| Law Alerts | Potential Relief from Sarbanes-Oxley | Commercial Law and Securities, | 2005-04-20 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Creeping Local Control of Mining Operations | Energy and Natural Resources, | 2005-04-11 |
| Author(s): Frank Erisman, | |||
| Abstract: Colorado received $43 million in Fiscal Year 2002 as its share of federal mineral royalties from coal and oil and gas production. View PDF. | |||
| Publications | Corporate Open Source Software Compliance - PowerPoint Presentation (as a PDF) | Open Source Software Licensing and Compliance, | 2005-04-05 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Revised Form 8-K Rules | Commercial Law and Securities, | 2005-04-04 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Form 8 K 1.01: Compensation Disclosure Is Not What It Used to Be | Commercial Law and Securities, | 2005-04-04 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - March/April 2005 | Employment and Labor, | 2005-03-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Impact of Enron & Worldcom Settlements | Commercial Law and Securities, | 2005-03-21 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Required Notice of USERRA Rights - March, 2005 | Compensation and Benefits, | 2005-03-01 |
| Author(s): | |||
| Abstract: The enclosed notice, "Your Rights Under USERRA," was recently issued by the Department of Labor ("DOL"). According to the DOL, employers may use this notice to satisfy their new notice obligation under the Veterans' Benefits Improvement Act of 2004 (the "Act"). The Act requires all employers, beginning on March 10, 2005, to provide employees with a notice of the rights, benefits, and obligations of the employee and the employer under the Uniformed Services Employment and Reemployment Rights Act ("USERRA"). View PDF. | |||
| Law Alerts | Are Your Welfare Benefit Plans in Compliance? - March, 2005 | Compensation and Benefits, | 2005-03-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Gainsharing: Renewed Opportunities for Aligning Economic Incentives - March, 2005 | Health Care, | 2005-03-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | EEOC Sues Franchises for Alleged Sexual Harassment of Young Workers - March, 2005 | Restaurant and Hospitality Industry Team, | 2005-03-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | At What Cost? | Commercial Law and Securities, | 2005-02-07 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | The Brave New World of Deferred Compensation: The IRS Issues Initial Guidance in Notice 2005-1 - February, 2005 | Compensation and Benefits, | 2005-02-01 |
| Author(s): | |||
| Abstract: The Internal Revenue Service has issued initial guidance to clarify the application of the new requirements for the design and operation of nonqualified deferred compensation arrangements under the new rules imposed by the American Jobs Creation Act of 2004 (the “Act”). The Notice, which is in question and answer format, addresses several, but not all, issues including: definitions and coverage, change in control, acceleration of payments, effective dates and transition guidance, and withholding and information reporting. View PDF. | |||
| Law Alerts | Your Rights Under USERRA - Poster - February, 2005 | Compensation and Benefits, | 2005-02-01 |
| Author(s): | |||
| Abstract: USERRA protects the job rights of individuals who voluntarily or involuntarily leave employment positions to undertake military service. USERRA also prohibits employers from discriminating against past and present members of the uniformed services, and applicants to the uniformed services. View PDF. | |||
| Newsletters | Employment Law Newsletter - January/February 2005 | Employment and Labor, | 2005-01-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Increased Scrutiny of Attorneys by the Securities and Exchange Commission | Commercial Law and Securities, | 2005-01-11 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Not as Indpendent as You Thought? | Commercial Law and Securities, | 2004-12-03 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | "Fair Use" Defense Strengthened for Trademark Infringement - December, 2004 | Intellectual Property, Technology & Media, | 2004-12-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - November/December 2004 | Employment and Labor, | 2004-11-30 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Gambelli and Gambling: Recent Developments of Gambling Law in the European Union - (November, 2004) | German Practice Areas, | 2004-11-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | SEC Votes to Require the Registration of Hedge Fund Investment Advisers - November, 2004 | Commercial Law and Securities, | 2004-11-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | The Brave New World of Deferred Compensation - November, 2004 | Compensation and Benefits, | 2004-11-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Why You Should Consider An Open Source Software Compliance Strategy - November, 2004 | Open Source Software Licensing and Compliance, | 2004-11-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | 2004 Tax Legislation - November, 2004 | Tax - Federal Income, State and Local, | 2004-11-01 |
| Author(s): | |||
| Abstract: International Provisions * The Working Families Tax Relief Act of 2004 * The American Jobs Creation Act of 2004 View PDF. | |||
| Corporate Provisions (November, 2004) | 2004-11-01 | ||
| Author(s): | |||
| Abstract: View PDF. | |||
| International Provisions (November, 2004) | 2004-11-01 | ||
| Author(s): | |||
| Abstract: View PDF. | |||
| Deduction For U.S. Production Activities (November, 2004) | 2004-11-01 | ||
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Current Trends in Directors and Officers Liability Insurance | Commercial Law and Securities, | 2004-10-11 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Erosion of Corporate Attorney-Client and Work-Product Privileges | Commercial Law and Securities, | 2004-10-07 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Uberwachung der dienstlichen IT, E-mail und Internet Nutzung - (October, 2004) | German Practice Areas, | 2004-10-01 |
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| Abstract: View PDF. | |||
| Law Alerts | Summary of New Deferred Compensation Requirements - October, 2004 | Compensation and Benefits, | 2004-10-01 |
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| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - September/October 2004 | Employment and Labor, | 2004-09-30 |
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| Abstract: View PDF. | |||
| Law Alerts | Knorr-Bremse Case - September, 2004 | Intellectual Property, Technology & Media, | 2004-09-01 |
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| Abstract: View PDF. | |||
| Law Alerts | Whistleblowing Under the Sarbanes-Oxley Act | Commercial Law and Securities, | 2004-08-09 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Neues Wettbewerbsrecht - (August, 2004) | German Practice Areas, | 2004-08-01 |
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| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - July/August 2004 | 2004-07-31 | |
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| Abstract: View PDF. | |||
| Law Alerts | Counsel's Ethical Responsibilities When Dealing With Employees of Corporate Clients | Commercial Law and Securities, | 2004-07-14 |
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| Abstract: View PDF. | |||
| Law Alerts | Board Evaluations | Commercial Law and Securities, | 2004-06-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - May/June 2004 | Employment and Labor, | 2004-05-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Commercial Title Insurance Endorsements (The Basics for Owners and Lenders) | Real Estate, Development, Land Use and Financing, | 2004-05-01 |
| Author(s): | |||
| Abstract: Reprinted with Permission of the State Bar of California View PDF. | |||
| Law Alerts | Employment Law Newsletter - March/April 2004 | 2004-03-31 | |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Cherry Picked - Firms Tap Underutilized Talent - (February, 2006) | 2004-02-01 | |
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| Abstract: View PDF. | |||
| Law Alerts | The Legal Implications of Using Open Source Software - February, 2004 | Open Source Software Licensing and Compliance, | 2004-02-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Employment Law Newsletter - January/February 2004 | Employment and Labor, | 2004-01-31 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Enforcement of Contractual Rights in Software Under the New Provisions of the German Copyright Act - (January, 2004) | German Practice Areas, | 2004-01-01 |
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| Abstract: View PDF. | |||
| Publications | Security Interests in Intellectual Property and Licenses of Intellectual Property in Bankruptcy - (December, 2003) | Intellectual Property, Technology & Media, | 2003-12-23 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Changes Relating to Public Trustee Foreclosures Implemented By Senate Bill 161 - (November, 2003) | Real Estate, Development, Land Use and Financing, | 2003-11-01 |
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| Abstract: View PDF. | |||
| Law Alerts | NYSE and Nasdaq Director Independence Reference Guide | Commercial Law and Securities, | 2003-11-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | One Trademark Filing - Protection in Over 60 Countries - October, 2003 | Intellectual Property, Technology & Media, | 2003-10-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | California Imposes New Data Privacy Obligations - September, 2003 | Intellectual Property, Technology & Media, | 2003-09-01 |
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| Abstract: View PDF. | |||
| Law Alerts | HRO IP Group Participates in The Colorado Bar Association CLE 2003 Intellectual Property Institute - June, 2003 | Intellectual Property, Technology & Media, | 2003-07-01 |
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| Abstract: View PDF. | |||
| Law Alerts | M&A Transactions Under Utah's New "Fairness Hearing" Statute - June, 2003 | Commercial Law and Securities, | 2003-06-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Wireless LAN - (May, 2003) | German Practice Areas, | 2003-05-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | New Overtime Law Requires You to Review Your Overtime Pay Practices - May, 2003 | Employment and Labor, | 2003-05-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Wireless LAN?nach deutschem und europ?ischem Kommunikationsrecht - May, 2003 | German Practice Areas, | 2003-05-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | More Efficient Trademark Searches - April, 2003 | Intellectual Property, Technology & Media, | 2003-04-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Business in Bavaria: Important Legal Issues - March, 2003 | German Practice Areas, | 2003-03-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | Introduction to Intellectual Property - (2003) | Intellectual Property, Technology & Media, | 2003-01-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | An Overview of United States Copyright Law - (2003) | Intellectual Property, Technology & Media, | 2003-01-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | An Overview of United States Trademark Law - (2003) | Intellectual Property, Technology & Media, | 2003-01-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | An Overview of United States Patent Law - (2003) | Intellectual Property, Technology & Media, | 2003-01-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Publications | An Overview of Confidential Information/Trade Secret Protection For Employers - (2003) | Intellectual Property, Technology & Media, | 2003-01-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | Simplification Of Foreign Trademark Filings: United States Implements The Madrid Protocol - December, 2002 | Intellectual Property, Technology & Media, | 2002-12-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | General HRO Alerts on Sarbanes-Oxley: Summary | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | General HRO Alerts on Sarbanes-Oxley: Disclosure Controls and Procedures | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | General HRO Alerts on Sarbanes-Oxley: Exhibits | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Final Rules Regarding Certification | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Update on Accelerated Filing Deadline for Forms 4 | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: New Section 16 Reporting Rules | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Accelerated Filing Deadlines For Periodic Reports | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Conditions For Use of Non-GAAP (Pro Forma) Financial Information | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Audit Committee Financial Expert | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Code of Ethics | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Off-Balance Sheet Arrangements | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Auditor Independence | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Retention of Records Relevant to Audits and Reviews | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | The Sarbanes-Oxley Act of 2002: New EDGAR Filing System For Section 16 Reports | 2002-08-01 | |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Listed Company Audit Committees | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: EDGAR Filing and Web Site Posting of Section 16 Reports | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Law Alerts | HRO Alerts on Final Rules: Section 404 Internal Control Over Financial Reporting and Changes To Sections 302 and 906 Certifications | Commercial Law and Securities, | 2002-08-01 |
| Author(s): | |||
| Abstract: View PDF. | |||
| Newsletters | Sarbanes-Oxley Act of 2002 | Commercial Law and Securities, | 2002-01-01 |
| Author(s): | |||
| Abstract: View PDF. | |||