We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 24

Change in IRS position creates additional tax exposure for aircraft management companies and aircraft owners
  • Sullivan & Worcester LLP
  • USA
  • December 18 2012

Earlier this year, the Internal Revenue Service issued a Chief Counsel Advice (CCA 2012-10026) that addresses the taxability of aircraft management fees as amounts “paid for the taxable transportation of persons” that are subject to the 7.5 Federal Transportation Excise Tax imposed by 4261 of the Internal Revenue Code (the “FET”).


SEC's whistleblower program finalized
  • Sullivan & Worcester LLP
  • USA
  • June 10 2011

On May 25, 2011, the Securities and Exchange Commission issued final rules to implement provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act designed to encourage whistleblowers to report suspected securities violations to authorities.


Annual geographic rate averaging certification due
  • Sullivan & Worcester LLP
  • USA
  • April 11 2011

Non-dominant providers of detariffed interstate interexchange (IXC) services must file their annual geographic rate averaging certification (Certification) by May 1, 2011.


Customer Proprietary Network Information (CPNI) certifications due by March 1, 2011
  • Sullivan & Worcester LLP
  • USA
  • February 1 2011

Telecommunications carriers and interconnected VoIP providers must comply with strict rules for the protection of Customer Proprietary Network Information (CPNI), including the requirement to file a CPNI certification with the FCC each year, documenting compliance with the rules.


Federal Trade Commission orders company to cease and desist from selling worthless environmental certifications to green product marketers
  • Sullivan & Worcester LLP
  • USA
  • January 31 2011

The use of third-party certifications or seals of approval to substantiate green marketing claims is a growing trend.


What needs to be disclosed about data privacy and security in SEC filings?
  • Sullivan & Worcester LLP
  • USA
  • January 5 2011

In recent years and following several high-profile data security breaches, states have begun to adopt strict new privacy and data security laws and regulations.


Standard & Poor’s clarifies ERM analyses for nonfinancial companies
  • Sullivan & Worcester LLP
  • USA
  • July 14 2010

In 2008, Standard & Poor's announced that it would expand its ratings analyses to include a review of enterprise risk management not only for financial and insurance companies as was historically the case, but for all other nonfinancial companies as well.


Annual payphone system audit report verification due July 1, 2010
  • Sullivan & Worcester LLP
  • USA
  • June 14 2010

The Federal Communications Commission's (FCC's) rules on payphone compensation require facilities-based telecommunications carriers that complete payphone-originated calls (aka "Completing Carriers"), and that do not have an alternative compensation arrangement with payphone service providers, to file a system audit report on their procedures for tracking payphone-originated calls to completion.


Five steps for managing the risks associated with sensitive data
  • Sullivan & Worcester LLP
  • USA
  • June 9 2010

In the "Information Age," data has become a form of currency, and the types and quantity of data that businesses collect, store, buy, sell, and manage continue to expand.


Jonathan M. Cohen
  • Sullivan & Worcester LLP