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BACKGROUND AND INTRODUCTION Deferred compensation that falls within the scope of Section 409A of the Internal Revenue Code (IRC) is subject to strict compliance guidelines. When amounts deferred under Section [...]

Dual-class stock structures recently have been the subject of significant commentary. Much criticism has been levied at companies with high-vote/low-vote stock structures, but the conversation seemingly reached a boiling point [...]

In IRS Notice 2015-87, (1) the Internal Revenue Service (IRS) provided further clarification on the impact of the Affordable Care Act (ACA) group health plan market reform provisions on account-based [...]

When may a party bring suit under Title VII? Surprisingly, there is a clear circuit court split on this very straightforward issue. On one end of the spectrum, the United [...]

When a client receives a notice of deposition for a person most qualified and no such person exists, there are few options. The author of tins article reviews the statutory [...]

On September 28, 2015, the revised New York Stock Exchange (NYSE) requirements relating to the circulation of material non-public information by listed companies, and updated procedures relating to trading halts, [...]

On July 2, 2015, the Delaware Supreme Court in Hill International, Inc. v. Opportunity Partners L.P., (1) affirmed the Court of Chancery's order (2) enjoining Hill International, Inc. (Hill) from [...]

As states shift delivery of Medicaid long-term services and supports (LTSS) to managed care organizations (MCOs), elder law attorneys who are frequently well-versed in Medicaid eligibility criteria are hearing from [...]

The Internet is filled with copyright-infringing content, much of which does not originate on the personal Web site of a direct copyright infringer, but rather on the site of a [...]

When challenging a patent through inter partes review (IPR), a petitioner typically includes all grounds of unpatentability and associated prior art in the initial paper. Similarly, an IPR institution decision [...]

Data breaches continue to grab headlines. According to a report published by Verizon in 2013, there were at least 47,000 reported security incidents and 621 confirmed data breaches affecting more [...]

The benefit staff is inundated with old, new, and yet to be developed notices, reports, and disclosure requirements. Year-end is a great time to review, assess, and make certain those [...]

On May 7, in National Association of Manufacturers v. NLRB, the U.S. Court of Appeals for the D.C. Circuit vacated a National Labor Relations Board (NLRB or Board) rule requiring [...], The authors examine the latest in a series of court decisions invalidating rulemakings by the National Labor Relations Board.

In the recent years, the public has increasingly focused on consumer privacy and the Federal Trade Commission (FTC) has followed suit. The FTC has provided guidance on providing notice of [...]

There has been no shortage of articles written about the 1976 US Copyright Act--much less the provisions governing the termination of copyright grants that were included in the Act. This [...]

The federal agencies responsible for implementing last year's health care reform law, the Patient Protection and Affordable Care Act (PPACA), proposed regulations last autumn that would require insurers and plan [...]

Corporate practitioners are adept at navigating the many challenges of expedited fiduciary and other deal litigation in Delaware's business courts. their director and officer clients, however, may be more personally [...]

The patent statute requires patent owners who make, offer for sale, or sell products covered by an apparatus patent to provide notice of their rights by marking a patented article, [...]

With the EEOC's increased focus on claims of systemic discrimination, companies may be more likely to receive broad subpoenas seeking the production of nationwide electronic data and documents. Employers who [...]

The Delaware Supreme Court's 2009 decision in Berger v. Pubco granted stockholders the right to pursue opt-out quasi-appraisal class actions regarding materially inadequate short form appraisal notices. An increase in [...]

Each time that a trustee or guardian is appointed to a foreign-national minor child, the consulate of the child's country of origin is entitled to notification of the proceedings, access [...]

On July 10, 2015, the United States Court of Appeals for the District of Columbia Circuit held that the 180-day requirement set forth in Section 4E of the Securities Exchange [...]

Almost every state in the United States has a data-breach notification law. Some have two. There are federal laws specific to businesses in certain industries, to say nothing of the [...]

The Supreme Court's latest articulation of the standards by which a federal complaint should be evaluated for sufficiency diverges significantly from the Federal Circuit's standard by which a patent complaint [...]

The American Recovery and Reinvestment Act of 2009 (ARRA) contains several provisions that affect a qualified beneficiary's continuation coverage under the Consolidated Omnibus Budget Reconciliation Act (COBRA). The ARRA creates [...]

The Pension Protection Act of 2006 (PPA) caused significant changes to many notice and reporting obligations under the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue [...]

Companies are rushing to amend their bylaws' advance notice provisions before the 2009 proxy season. Outdated securities regulations, in combination with recent pro-shareholder judicial decisions, have spurred companies to take [...]

On April 14, 2008, the Delaware Court of Chancery held in Levitt Corp. v. Office Depot, Inc., that a dissident stockholder could proceed with its director nominations at a company's [...]

This article provides practical advice for plan sponsors and their service providers in using electronic media to disseminate participant notices, disclosures, elections, and consents. Included in the article are a [...]

The year 2007 will long be remembered by patent litigators as a year of tremendous upheaval in US patent law. It's a year that has brought at least two watershed [...]

Patent infringement litigation seems to be particularly susceptible to use in litigation extortion schemes. Patent cases can be enormously expensive to defend, and often result in protracted litigation. Recently, there [...]

The authors believe that the trend toward incorporating garden leave provisions in policies and agreements will likely continue as employers seek to protect their confidential information, customer relationships, and other [...]

California's Security Breach Information Act (SBIA), which took effect July 1, 2003, was the first state law to impose a general obligation on businesses to notify the state's residents of [...]

John L. Utz is a partner at Utz, Miller & Kuhn, LLC. He may be reached at (913) 685-7978 or jutz@utzmiller.com. WHAT IS THE GOAL? Let's face it. Sophisticated parties [...]

Practice before the court of appeals for the Federal Circuit is fairly straightforward and easily negotiable by those reasonably familiar with the court's rules. That being said, the road of [...]

To willfully infringe a patent, one must have actual notice of the patent and act in disregard of the patent. (1) "[Once an] infringer has actual notice of another's patent [...]

The Worker Adjustment and Retraining Notification Act requires certain employers to provide a 60-day notice to affected employees and to others when planning a plant closing or mass layoff Employers [...]

A couple of centuries ago, the famous Scottish economist Adam Smith coined the term "invisible hand," which invokes a modus operandi whereby a government may use indirect methods to try [...]

The business judgment rule has long been a cornerstone of corporate law and business practice in America. Under the law of corporations of most states, the business judgment rule provides [...]

Regard your good name as the richest jewel you can possibly be possessed of--for credit is like fire; when once you have kindled it you may easily preserve it, but [...]

The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) contains complex requirements for the notices that must be given to those individuals covered under group health plans. Prior to the [...]

A new California law authorizes the imposition of million dollar fines on public companies that fail to report corporate misconduct to the Attorney General or the appropriate regulator and the [...]

On January 23, 2003, the Securities and Exchange Commission (SEC) issued final rules under Section 306(a) of the Sarbanes-Oxley Act of 2002 (Act), which limits the ability of directors and [...]

COBRA contains complex requirements for the notices that must be given to those individuals covered under group health plans. Until now, the Department of Labor (DOL) has offered little guidance [...]

SUMMARY A total forfeiture of coverage based upon breach of a policy condition imposes the most severe penalty available with respect to the contract for the sole purpose of punishing [...]

For well over a year the new economy has been experiencing a severe shakeout. Since January of 2000, at least 129,000 high-tech workers have lost their jobs due to failed [...]

Earlier this year, the US District Court for the Northern District of California issued its most recent opinion in Lenz v. Universal Music Corp., the long-running case over a 29 [...]

When Congress enacted the Unemployment Compensation Amendments in 1992, it included a number of significant changes in the rules governing distributions from qualified retirement plans and tax-sheltered annuities. It made [...]

Comcast Corp. Chief Executive Officer Brian L. Roberts agreed to pay $500,000 to settle allegations that he violated premerger notification laws by failing to notify federal antitrust authorities prior to [...]