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Results: 1-10 of 3,442

Basic-Supplemental Life Insurance Plan Pricing Structure Upheld in ERISA Class Action
  • Sutherland Asbill & Brennan LLP
  • USA
  • May 4 2016

An employee benefit plan that includes an alleged subsidization component for its basic and supplemental options is neither prohibited by the


Trial Court Dismisses Georgia Patronage Capital Lawsuits
  • Sutherland Asbill & Brennan LLP
  • USA
  • May 4 2016

On May 2, a trial court in DeKalb County, Georgia, dismissed two class action patronage capital lawsuits filed against Oglethorpe Power Corporation


Georgia Supreme Court Expands as its Jurisdiction Contracts
  • Sutherland Asbill & Brennan LLP
  • USA
  • May 4 2016

Somewhat obscured by the social-issue hubbub during the recently ended session of the Georgia General Assembly was the enactment of an historic


Damages Award Limited in Nevada Case Involving Tortious Conduct by California Franchise Tax Board
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 29 2016

In a 4-4 decision, the U.S. Supreme Court affirmed the Nevada courts' exercise of jurisdiction over the California Franchise Tax Board (FTB), but


Texas Comptroller Issues "Strong" Decision, Companies' Single Shared Administrator Not Sufficient to Require Unitary Combined Filing
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 28 2016

The Texas Comptroller upheld a taxpayer's separate Franchise Tax return filing position, rejecting an Administrative Law Judge's finding that the


North Carolina Rejects Third-Party Sales of Solar-Generated Electricity
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 28 2016

The North Carolina Utilities Commission recently ruled that third-party sales of solar-generated electricity violate state law. The Commission


UPDATE: Federal Defend Trade Secrets Act Clears the House, Passage into Law Expected
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 28 2016

As expected, overwhelming support for the Defend Trade Secrets Act of 2016 led to its passage in the U.S. House of Representatives yesterday by a


Only the Lonely: “Lonely” Life Insurance Companies Confront New Issues Under Proposed Debt-Equity Regulations
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 28 2016

The rules of IRC 1504 and Treas. Reg. 1.1502-47 provide the general parameters for determining whether a domestic life insurance company (within


Bills, Bills, Bills: Texas Court of Appeals Scrubs Bill Pay Service Provider Free of Sales Taxes
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 27 2016

In Hegar v. CheckFree Serv. Corp., a Texas Court of Appeals affirmed the trial court's decision and held that the taxpayer's online bill pay service


State Tax Fallout From Federal Proposed Related-Party Debt Regulations
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 26 2016

Recently proposed Treasury regulations under IRC 385 would create sweeping changes to the federal income tax treatment of related-party debt. The