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IRS permits Puerto Rico-qualified plans in U.S. group trusts, extends deadline for certain Puerto Rico spin-offs

  • McDermott Will & Emery
  • -
  • Puerto Rico, USA
  • -
  • October 21 2014

The U.S. Internal Revenue Service (IRS) recently issued Revenue Ruling 2014-24, which expressly permits retirement plans that are tax qualified only

Japanese shipping company rolls over, pleads guilty to price fixing

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 21 2014

On September 26, 2014 Japanese transportation company Kawasaki Kisen Kaisha Ltd. (K-Line) agreed to plead guilty to price fixing, bid rigging and

Tennessee SaaS ruling highlights telecommunications concerns for SaaS providers

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 20 2014

The Tennessee Department of Revenue recently released Letter Ruling No. 14-05, in which it considered whether certain cloud collaboration services

S.D.N.Y. Dismisses cotton traders’ 1 claims under Copperweld

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 17 2014

On September 30, 2014, the Southern District of New York reconsidered the Commodities Exchange Act (CEA) and Sherman Act claims brought against Louis

IRS releases highly anticipated cash balance plan regulations

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 16 2014

The U.S. Department of the Treasury (Treasury) and Internal Revenue Service (IRS) recently released long-awaited final regulations (the Final

Local wholesaler-retailer dispute has federal implications

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 16 2014

On August 14, the U.S. District Court for the Southern District of Mississippi issued an opinion finding that state regulations bolstered one

Inside M&A - Fall 2014

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 14 2014

Buyers can acquire unintended and potentially very damaging liabilities together with target business or assets. Analyzing the financial situation of

Court weighs in on deadline for filing FTC refund claims

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 14 2014

On September 19, 2014, the U.S. Court of Federal Claims issued its opinion in Albemarle Corp. v. United States, No. 12-184T, holding that it lacked

Illinois courts consistently enforce manufacturing exemption despite Department of Revenue opposition

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 14 2014

Illinois courts have issued three taxpayer-friendly manufacturing rulings in 2013 and 2014, underscoring the breadth of the exemption from use tax

California continues to lead with new legislation impacting privacy and security

  • McDermott Will & Emery
  • -
  • USA
  • -
  • October 13 2014

At the end of September, California Governor Jerry Brown approved six bills designed to enhance and expand California’s privacy laws. These new laws