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Alston & Bird LLP

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What proof is necessary to validate a subcontractor back charge?

USA - February 5 2009 Across the board, there are not a lot of court decisions that get into the details of many of the typical problems that are seen on a troubled construction project

Indemnity for active negligence or willful misconduct now prohibited in California

USA - June 27 2013 Normally, a general contractor performs little or none of the work on a construction project with its own forces. Instead, subcontractors perform the

Reporting thefts and losses of controlled substances for providers and pharmacies

USA - September 28 2012 Under the Controlled Substances Act, every person who manufactures, distributes, dispenses, imports or exports a controlled substance is required to register with the U.S. Department of Justice Drug Enforcement Administration (DEA

IRS chart clarifies separate Form 8938 and FBAR reporting requirements

USA - April 16 2012 As part of the Hiring Incentives to Restore Employment (HIRE) Act, the Foreign Account Tax Compliance Act established a new and distinct foreign asset disclosure regime under Section 6038D requiring specified persons that hold interests in “specified foreign financial assets” to attach Form 8938, the “Statement of Specified Foreign Financial Assets,” to the person’s annual federal tax or information return reporting certain information if the aggregate value of those assets exceeds certain threshold amounts

Customer non-solicitation covenants in Georgia: how do you define material contact?

USA - May 7 2008 Since the Georgia Supreme Court’s 1992 decision in W.R. Grace v. Mouyal, it has been well established in Georgia that customer non-solicitation covenants do not need to be limited to any particular geographic territory, provided that the covenant only prohibits solicitation of customers with whom the former employee had contact

Five questions curious minds want to know about the Joint Comprehensive Plan of Action with Iran

Iran, USA - August 17 2015 U.S. and non-U.S. companies and financial institutions are struggling to understand the implications for their business if and when sanctions on Iran

IRS announces rules on transfers to foreign partnerships

USA - August 17 2015 On August 6, 2015, the IRS issued Notice 2015-54 (the Notice), describing regulations under Section 721(c) meant to ensure that gain is recognized

New proposals from California Governor: will CEQA be fixed? Or will it get more complex and unwieldy?

USA - August 12 2015 The California Governor's Office is seeking input on their proposals to update the CEQA Guidelines by October 12, 2015. They have released a

Important developments on overpayment liability under the False Claims Act

USA - August 12 2015 On August 3, 2015, the U.S. District Court for the Southern District of NewYork issued the first judicial opinion interpreting the Affordable Care

Words mean things: the power of definitions in construction contracts

USA - August 5 2015 A recent case in the Federal Circuit revealed the danger of leaving undefined terms in construction contracts. The Department of Veterans Affairs