In the wake of the Supreme Court’s decision in Jack Daniels Properties Inc. v. VIP Products LLC, 599 U.S. 140 (2023), the Ninth Circuit reversed its earlier decision affirming that a publication called Punchbowl News did not infringe a trademark
Snell & Wilmer
Latest from Snell & Wilmer - Page 2
Taking the Off Ramp: IRS Opens Limited Program To Return Wrongly Received Employee Retention Credits
By Matthew P. Chiarello and Carlene Y. Lowry
The IRS continues to evaluate and process Employee Retention Credit (“ERC”) claims with a focus on inaccurate and ineligible filings. Among its efforts to police the ERC program, the IRS announced a…
Certain Information Statements for ISOs and ESPPs Due by January 31, 2024
As reported in Part 4 of our 2022 End of Year Plan Sponsor “To Do” List, Section 6039 of the Internal Revenue Code (the “Code”) requires employers to provide a written information statement to each employee or former employee…
U.S. Department of Labor Issues New Final Rule for Classifying Independent Contractors, Effective March 11, 2024
On January 10, 2024, the U.S. Department of Labor (“DOL”) published a final rule that imposes a new, six-factor test (see below) for determining whether workers are “independent contractors.” The final rule takes effect on March 11, 2024, and will…
Updated Glass Lewis Proxy Voting Guidelines (Clawbacks)
I previously blogged about the New York Stock Exchange and Nasdaq listing standards that require issuers to adopt compliant clawback policies by December 1, 2023. While many issuers may have already adopted clawback policies that satisfy the minimum legal requirements…
U.S. Supreme Court Grants Certiorari to Decide Damages Period Under Copyright Act
The U.S. Supreme Court recently granted certiorari to consider whether a copyright plaintiff’s timely claim under the discovery rule is subject to retrospective relief for infringement occurring more than three years before the suit was filed.
Musician Sherman Nealy and…
Enforcement of the South Coast AQMD’s Warehouse Rule Is Coming
Two recent developments indicate that enforcement of California’s South Coast Air Quality Management District’s Warehouse Indirect Source Rule is coming soon.
…
Enforcement Back On: Departments Rescind Enforcement Relief for Machine Readable File Requirements under Transparency in Coverage Rules
On September 27th, the Departments released FAQs about Affordable Care Act Implementation Part 61 (“FAQ 61”), announcing that the Departments are rescinding prior-issued enforcement relief for certain machine-readable file requirements under the Transparency in Coverage (the “TiC”) regulations.
The final…
Tighter Margins: IRS Makes It More Difficult to Meet ACA Affordability Safe Harbors in 2024
We have reported previously on the importance of understanding the coverage and reporting rules of the Affordable Care Act. In particular, Code Section 4980H imposes penalties on large employers for failure to offer minimum essential coverage to 95% or more…
EPA Issues Emergency New Rule on Waters of the United States
Using a rarely invoked exception to the Administrative Procedure Act’s requirement for public notice and comment prior to issuing a new rule, the EPA set forth a new rule governing jurisdiction under the Clean Water Act (CWA). Believing that this…