Section 162(m) of the US Internal Revenue Code (the Code) as amended by the Tax Cuts and Jobs Act (TCJA) denies a tax deduction for compensation of more than US$1 million paid to certain executive officers of a publicly traded corporation (covered employees). This Client Alert examines the 10 key takeaways from the proposed regulations.
An ever-expanding group of plaintiffs- are using the citizen suit provision of the Resource Conservation and Recovery Act ("RCRA") to address alleged regulatory violations, seek cleanup of wastes alleged to be causing an imminent and substantial endangerment, and pursue fee awards. Defendants should consider the following key questions when sued under RCRA's citizen suit provisions.
This QuickCounsel addresses how workplace class actions can prove very expensive and involve a high reputational risk, both of which can result in substantial financial exposure and negatively impact a company's value.
This short list explains the ten most significant cases, and provides some insightful practical takeaways, involving in-house counsel and ethical issues from the past 25 years within the United States.
This brief overview (QuickCounsel) provides an overview of a threat every company is facing today - the risks posed by the theft of company trade secrets and confidential information in the employment setting.
The US Affordable Care Act (a/k/a Health Care Reform, or the ACA) is complicated. While there is nothing in the ACA that requires any employer to provide group health care coverage to its employees, the failure to do so can come with a price. The ACA is a game changer - one that requires a different approach to compliance than in the past. As with any complex law, the devil is in the details. This article contains some of the big picture strategies to consider when dealing with the ACA.
In some instances, in-house lawyers can let their guard down, ethics wise. This brief article explains some complex ethics rules that in-house counsel should be aware of since they may affect your company, in the United States.
A quick guide to navigating the intricacies of the Brazilian tax code and the federal administrative courts.
The purpose of this brief article is to summarize and provide context for some of the key issues raised by "work for hire" language in software development contracts, and to review some alternative mechanisms that parties negotiating such agreements might consider using to effectuate their intent in the United States.
This brief article explains the top ten considerations for your company to consider when choosing a spokesperson, purchasing a policy, and making a claim for coverage in the United States.
This Wisdom of the Crowd, compiled from responses posted on the Employment & Labor Committee eGroup, addresses issues regarding potential abuse of the Family and Medical Leave Act ("FMLA").
This brief overview (QuickCounsel) touches on those issues that are fundamental to most patent licenses and should at least be considered in the context of a patent license negotiation.
This Wisdom of the Crowd (member discussion), addresses company employees' use of iPads, smartphones, etc., and the implications of this use to issues concerning privacy, possible litigation, and labor laws involving nonexempt workers. This resource was compiled from questions and responses posted on the forum of the Employment & Labor Law ACC Network.
This Top Ten article addresses considerations for employers in states with medical or otherwise legal marijuana in the US.
Process standardization is a strategic initiative aimed at achieving consistency and uniformity across all organizational processes, but more specifically, the legal department being the focus here. By standardizing our internal processes and procedures, we can ensure a high level of service delivery, create efficiencies, optimize costs, and maximize benefits to our internal and external stakeholders. Click here to read more.
Learn steps your organization should take following the Federal Trade Commission's issuance of a final rule banning most noncompete agreements. This article from Cozen O'Connor discusses the FTC rule and how employers should respond if they have employees with noncompetes or are considering whether to implement them.
For small teams facing big challenges, automation is a critical tool that increases efficiency and reduces manual errors, freeing up valuable time for more strategic work. Read more here.
A selection of resources regarding environmental risk due diligence in transactions.
Learn strategies for effective performance reviews in the in-house legal team.
Arbitration and mediation are effective ways to resolve internationals business deals in the OHADA region. This article provides an overview of the OHADA framework, including the benefits of using arbitration and considerations for enforcing awards.
This resource explains current trends in US export controls, summarizing the key takeaways from a recent webcast presented by Gibson, Dunn & Crutcher LLP on “Emerging Trends in US Export Control Enforcement.”
India’s anti-corruption framework has been shaped by a complex mix of legislative, executive, and judicial efforts to curb pervasive corruption challenges.
This article delves into India’s anti-bribery and anti-corruption framework. It also offers practical guidance for organizations on enhancing compliance measures and mitigating associated risks effectively.
Navigating the complexities of a product recall can be challenging, but having a well-structured plan in place minimizes risks and ensures compliance.
In this checklist, we outline the six key steps every company should follow when faced with a potential recall—ranging from the initial determination of whether a recall is necessary to conducting a thorough after-action review. This guide can serve as a resource for any business looking to protect consumers and its brand during a recall event.
Learn and advance your career with practical checklists that feature insight from in-house lawyers and other experienced contributors. Topics: Essential Skills for New General Counsel; Career Advancement Skills; Well-being for In-house Lawyers; and Cybersecurity for In-house Lawyers.
Learn about the collection and use of diversity data within organizations' global workforces, the affirmative action requirements in some jurisdictions and the challenges and
restrictions around diversity data gathering and use.
In working with your company’s board of directors, you will notice that an ever-present concern for the directors is the issue of potential liability to shareholders that is attendant to the role. Please come join a panel of your colleagues and corporate governance experts for an in-depth look at the real-world scenarios that have shaped director liability law in the previous year. The discussion will also focus on how the recent decisional law in Delaware and other influential United States jurisdictions might affect the future decisions of boards in the coming years.
As the first in-house counsel for a business in Europe, you will face all of the same challenges a fully staffed legal department faces on a daily basis. You'll be required to be business expert, psychologist, strategist, educator, cultural translator, great communicator and legal advisor, all rolled into one. By focusing on a few major elements - expectations, routine, workplace and tools - you can minimize ramp-up time while keeping your eye on the end game.
Examine the connection between electronic discovery and due diligence, and get to know the evolving role of digital data management in mergers and acquisitions.
In recent years, with the rise of collaborative work tools that enable teams to work remotely, more in-house counsel are working with clients at a distance. Research demonstrates that without an intentional effort to connect, it often can be difficult for colleagues to establish trust and effective working relationships. In this article, we offer some suggestions about how to establish, maintain, and enhance the remote working relationship.
Western companies entering Asia for business need not reinvent the wheel. This article is the accumulated wisdom from business leaders with over 25 years of experience in Asia. Read on to find a simple checklist of considerations and concerns that will allow you to learn from the errors and missteps of others.
Show results exclusively from the ACC Resource Library with customizable filters