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FinCEN Issues Final Customer Due Diligence Rule

USA - May 13 2016 On May 11, 2016, the U.S. Treasury Department's Financial Crimes Enforcement Network (FinCEN) published a final rule under the Bank Secrecy Act that

Partners Employed at a Disregarded Entity Owned by Partnership Are Self-Employed for Employment Tax Purposes; Tiered Partnerships under Review

USA - May 18 2016 On May 4, 2016, the IRS issued final and temporary regulations clarifying the self-employment tax treatment of partners in a partnership that owns a

U.S. Ends Arms Embargoes Against Sri Lanka and Ivory Coast

USA - May 16 2016 The U.S. Department of State’s Directorate of Defense Trade Controls (DDTC) recently announced that it has lifted the arms embargoes against Sri

Merrill Lynch v. Manning: Limited Impact of Supreme Court’s Clarification of Federal Jurisdiction under Section 27 of the Exchange Act

USA - May 19 2016 This week, the Supreme Court issued a unanimous decision resolving a circuit split as to whether Section 27 of the Exchange Act provides exclusive

New Federal Trade Secret Rights: President Obama Signs the “Defend Trade Secrets Act”

USA - May 16 2016 On May 11, 2016, President Obama signed into law the Defend Trade Secrets Act (“DTSA”), which amends the Economic Espionage Act and establishes a new

Delaware Supreme Court’s Zale Decision Lower Risk of Liability for Bankers, Open Issues, and Practice Points

USA - May 23 2016 The Delaware Supreme Court’s recent decision in Singh v. Attenborough (May 6, 2016, en banc, “Zale III”), written by Chief Justice Leo E. Strine, Jr

Merrill Lynch v. Manning: Limited Impact of Supreme Court’s Clarification of Federal Jurisdiction under Section 27 of the Exchange Act

USA - May 19 2016 This week, the Supreme Court issued a unanimous decision resolving a circuit split as to whether Section 27 of the Exchange Act provides exclusive

Partners Employed at a Disregarded Entity Owned by Partnership Are Self-Employed for Employment Tax Purposes; Tiered Partnerships under Review

USA - May 18 2016 On May 4, 2016, the IRS issued final and temporary regulations clarifying the self-employment tax treatment of partners in a partnership that owns a

U.S. Ends Arms Embargoes Against Sri Lanka and Ivory Coast

USA - May 16 2016 The U.S. Department of State’s Directorate of Defense Trade Controls (DDTC) recently announced that it has lifted the arms embargoes against Sri

New Federal Trade Secret Rights: President Obama Signs the “Defend Trade Secrets Act”

USA - May 16 2016 On May 11, 2016, President Obama signed into law the Defend Trade Secrets Act (“DTSA”), which amends the Economic Espionage Act and establishes a new