In the case of DiFiore v. CSL Behring, LLC, the Third Circuit ruled for the first time that the more demanding “but for” causation standard applies to
“What did I do wrong?” and “Am I doing this correctly?” are frequent questions from clients regarding FMLA administration. This is the twelfth in a
In a highly-anticipated Technical Advice Memorandum (TAM) dated March 23, 2017 and released on July 21, 2017, the Internal Revenue Service (IRS)
The Age Discrimination in Employment Act (“ADEA”) protects individuals who are at least 40 years of age from discrimination in the workplace. As such
The Bankruptcy Court for the District of Delaware recently faced a question of first impression: whether an allowed postpetition administrative
Looking at global economics, cross-border restructurings are predicted to be a larger focus in the United States in 2014 as U.S. affiliates or assets
In Patel v. Shubh Hotels, LLC (In re Shubh Hotels Pittsburgh, LLC), the Bankruptcy Court for the Western District of Pennsylvania addressed whether
Usually plaintiffs' lawyers have the simpler story to tell. They'll tell you that they drive on the highway while defense lawyers wander about on
In a case of potentially far reaching implications, the Third Circuit Court of Appeals in Historic Boardwalk Hall, LLC v. Commissioner of Internal Revenue 1 reversed the U.S. tax court’s decision and issued a decision considered to be a seminal ruling on use of the Federal Historic Rehabilitation tax credit (Historic Tax Credit).
In Historic Boardwalk Hall, LLC, New Jersey Sports and Exposition Authority, Tax Matters Partner v. Commissioner of Internal Revenue, the U.S. Court of Appeals for the Third Circuit invalidated the allocation of federal historic tax credits (HTCs) to the tax credit investor, calling into question long-standing, industry-standard syndication structures for not only HTCs but also low-income housing tax credits (LIHTCs) and other federal tax credit programs.