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Total matching items found: 932
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13
In this article, the authors discuss the U.S. Court of Appeals for the Sixth Circuit decision in Moyer that the contractual time limits governing the period during which a participant must initiate judicial review of a benefits denial must be included in the denial letter issued by the plan administrator in order to comply substantially with the requirements of Section 503 of the Employee Retirement Income Security Act (ERISA).
Topics: Employee Benefits / Retirement Schemes / Welfare Benefits,
13
In an effort to decrease medication errors, the FDA will use a Phonetic and Orthographic Computer Analysis to evaluate product names. POCA Score will determine FDA’s approval of a pharmaceutical product’s name.
Topics: Biotechnology / Health Law, Distribution Agreements / Distributors / Sales Representatives,
4
In this article, the author discusses the US Treasury Department’s opening of the myRA (my Retirement Account) program to employers and employees. While certain employers will formally participate in a pilot initiative, the myRA program appears open to any employer that will accommodate payroll direct deposit for Roth IRA-eligible employees who open an account.
Topics: Employee Benefits / Retirement Schemes / Welfare Benefits,
4
The United States has a worldwide tax system where U.S. citizens are subject to U.S. tax laws regardless of whether they reside inside or outside the United States. In this article, the authors summarize U.S. tax obligations and address compliance options for U.S. taxpayers.
Topics: Taxation,
4
This article deals with newly adopted rules on transfer of agricultural land in Slovakia which formalize even more the procedure of acquisition of such land and may result in increased costs and time necessary to implement a real estate project in Slovakia. Every potential investor should be aware of these new rules to avoid any post-closing surprises.
Topics: Real Property,
4
"Is survey evidence admissible in UK trademark proceedings and if so does such evidence carry any significant weight? David Cran and Ciara Cullen discuss this subject in the context of Mr Justice Arnold's recent decision in Enterprise Holdings Inc v. (1) Europcar Group UK Limited (2) Europcar International"
Topics: Intellectual Property,
4
Reforms of the Spanish Capital Companies Act impose new obligations for corporate directors to prevent bad company management.
Topics: Business Organizations,
4
The Israeli Antitrust Authority issued an Opinion regarding the disclosure of information as part of the due diligence investigation conducted before a deal between competitors. The article addresses the purpose of the Opinion, its applicability (to whom and to what the Opinion applies) and the appropriate rules of conduct in due diligence between competitors: Rules regarding the disclosed information; Rules regarding the identity of those inspecting competitively-sensitive information; and...
Topics: Antitrust & Competition Law/Unfair Competition,
2
On January 13, 2015, the Supreme Court of Missouri handed down three separate opinions that directly affect the ability to avoid sales and use taxes for certain items related to construction. These include crane rentals, steel beams, and asphalt used for road construction. Until Missouri’s laws are changed, these and other items used in construction are now subject to taxation in some circumstances. Some tax savings may be realized by structuring transportation of equipment...
Topics: Contracts / Agency, Taxation, Commercial Transactions and Finance / Consumer Transactions, Real Property,
2
On November 30, 2014, the Swiss voters decided not to abolish the so-called “lump sum tax regime” which the Swiss Confederation and certain cantons make available to certain types of taxpayers. The lump sum tax regime therefore remains in effect at the federal level while the cantons remain free to decide whether to keep this tax regime. However, several amendments to the lump sum tax legislation will come into force in 2016. In particular, the criteria for individuals to be granted the...
Topics: Taxation,
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