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Kramer Levin Naftalis & Frankel LLP

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IRS Reverses Itself on Treatment of 'Bad Boy Guarantees'

USA - April 26 2016 IRS Reverses Itself on Treatment of 'Bad Boy Guarantees' In February 2016, the IRS released an internal memorandum concluding that typical 'bad boy

Registration for Diversity Visa (green card) lottery set to open

USA - September 24 2014 The Department of State recently announced the opening of the registration period for the 2016 Diversity Visa (DV) lottery. As in past years, the DV

WP29 Releases Opinion on EU-US Privacy Shield

European Union, USA - April 19 2016 The Working Party of Article 29 ("WP29"), made up of representatives of the 28 Data Protection Authorities ("DPA") of the EU member states, has been

Annual reports to French authorities for trusts with connections to France

France - May 28 2013 French legislation enacted in 2011 made significant changes in French tax treatment of trusts and imposed new reporting requirements on trustees

Prevailing wages and PERM recruitment

USA - February 14 2012 On December 1, 2011, the Board of Alien Labor Certification Appeals (BALCA) issued a unanimous decision in Matter of Karl Storz Endoscopy-America concerning the timing of recruitment steps during the PERM process

IRS Reverses Itself on Treatment of 'Bad Boy Guarantees'

USA - April 26 2016 IRS Reverses Itself on Treatment of 'Bad Boy Guarantees' In February 2016, the IRS released an internal memorandum concluding that typical 'bad boy

WP29 Releases Opinion on EU-US Privacy Shield

European Union, USA - April 19 2016 The Working Party of Article 29 ("WP29"), made up of representatives of the 28 Data Protection Authorities ("DPA") of the EU member states, has been

Federal Circuit Preserves Plaintiff’s Choice of Forum in Hatch-Waxman Cases

USA - April 12 2016 Following the Supreme Court’s decision in Daimler AG v. Bauman, 134 S.Ct. 746 (2014), the historical basis for asserting personal jurisdiction in

Supreme Court Holds That Pretrial Restraint of Untainted Funds Needed to Retain Counsel Violates Sixth Amendment

USA - April 4 2016 On March 30, the Supreme Court ruled 5-3 in Luis v. United States that "the pre-trial restraint of legitimate, untainted assets needed to retain

Revised STEM OPT Program to Take Effect on May 10

USA - April 4 2016 As you are likely aware, F-1 students granted 12 months of Optional Practical Training (OPT) following graduation whose underlying degrees are in the