Addressing whether a party can waive a challenge to the constitutionality of Administrative Patent Judges’ (APJs’) appointment, the US Court of Appeals for the Federal Circuit found that the issue is non-jurisdictional and therefore waivable. Ciena Corp. v. Oyster Optics,
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“Non-Limiting” Prior Art Claims Support Obviousness After Standing Is Established
Addressing the issue of Article III standing and obviousness in an appeal of an inter partes review (IPR) decision, the US Court of Appeals for the Federal Circuit found that the petitioner had standing to appeal because past activities created…
Focusing on Functionality, Software Claims Found Patent Eligible
The US Court of Appeals for the Federal Circuit found that patent claims directed to a communication system were patent eligible under 35 U.S.C. § 101 because the claimed invention changes the normal operation of a communication system to overcome…
Globally (Not So) Mobile Employees: Taxation of Equity Awards in a COVID-19 World
The US tax rules governing the taxation of equity awards for globally mobile employees are complex and in some cases, uncertain. Among other things, employers must consider the type of award, grant and vesting dates, and sourcing rules to ensure…
DOL Relaxes Deadlines for ERISA-Governed Group Health Plans
The US Department of Labor, in conjunction with the Internal Revenue Service and US Department of the Treasury, issued guidance and deadline extensions applicable to ERISA-governed group health and welfare plans. The guidance provides relief for plan sponsors, plan administrators…
False Claims Bill Advances in California – Taxpayers Beware!
California’s bill to authorize tax-based false claims actions—allowing private, profit-motivated parties to bring punitive civil enforcement lawsuits—cleared the Assembly Judiciary Committee on May 11 in a party-line vote. The bill, AB 2570, is sponsored by the committee’s chair, Assemblymember Mark…
Future Forward: Data Arrangements During and After COVID-19
The need for speedy and more complete access to data is instrumental for healthcare providers, researchers, pharmaceutical, biotech and device companies and public health authorities as they work to quickly identify infection rates, disease trends, outcomes, including antibodies, and opportunities…
Ninth Circuit En Banc Ruling Deepens Rift Over Gender-Based Pay Gaps
The Ninth Circuit’s recent en banc ruling that employers can’t excuse sex-based pay gaps by pointing to workers’ past salaries deepened a circuit split over the federal Equal Pay Act, a development that could push the issue up to the…
Weekly IRS Roundup May 4 – May 8, 2020
Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of May 4 – May 8, 2020. Additionally, for continuing updates on the tax impact of COVID-19, please visit our resource…
Landmark Decision in German FRAND Case
On May 5, 2020, an oral hearing in Germany’s most recent landmark case on standard-essential patents (SEPs) and fair, reasonable and non-discriminatory (FRAND) licensing (Sisvel v. Haier, docket no. KZR 36/17) took place before the German Federal Court of Justice…