Mondaq Business Briefing articles from July 2007

Mondaq Business Briefing archives from July 2007

Are Principal Contractors And Occupiers Of Premises Liable For Injuries To Independent Contractors?(J Blackwood & Son Steel v Nichols)
July 1, 2007... Introduction The question of the responsibility on a non-employer for the safety of a contractor performing work on their premises was again recently considered by the NSW Supreme Court and then the Court of Appeal in J Blackwood & Son...

Commissioner Signals Interest in Innovation Issues.
July 2, 2007... Sheridan Scott, the Commissioner of Competition, has recently stated that, together with Industry Canada and the Canadian Intellectual Property Office, the Competition Bureau has commissioned a review paper of several major issues arising at...

New Jersey Supreme Court Limits Application of Blight Designation in Ongoing National Debate over Eminent Domain.
July 2, 2007... Not Fully Productive Use" Alone Is Not Sufficient Basis for Condemnation Gallenthin Realty Development, Inc. v. Borough of Paulsboro, A-51-2006 (New Jersey Supreme Court, June 13, 2007) In a potential blow to municipalities seeking to...

Asset Equipment Finance/Leasing.
July 2, 2007... Originally published in 2007 Lexpert[R] Directory PRACTICE AREA DEFINITION Asset/equipment finance and leasing is the financing of equipment, vehicles and related assets by way of specific asset-based priority financing, primarily...

Certain Risk - Uncertain Reward: New OIG Opinion On Sales Of Interests In ASCs.(United States. Department of Health and Human Services. Office of Inspector General)(ambulatory surgery center)
July 2, 2007... A recent advisory opinion (No. 07-05) issued by the Office of Inspector General of the Department of Health and Human Services (OIG) questions the legality of the sale of a minority ownership interest in an ambulatory surgery center (ASC) to a...

A Mine Of Information - An Analysis Of Sustainable Development Reporting In The Mining Industry.
July 2, 2007... When metals and mining companies first started to report on environmental performance, there may have been a feeling that a long journey was just beginning. Now the broader context of sustainable development ("SD") is well established, albeit...

SEC Proposes New Rules For Registered Public Offerings By Smaller Companies.
July 2, 2007... By John R. Brantley, Thomas W. Adkins, Bruce A. Cheatham and Mark E. Palmer As we described in a prior Update, the Securities and Exchange Commission announced in May 2007 that it intends to propose new rules to make it easier for smaller...

Bracewell Wins Key Ruling Defining Scope of Bankruptcy Disclosure Requirements-Ruling Protects Investors' Privacy Rights.(Bracewell and Giuliani LLP)
July 2, 2007... By Evan D. Flaschen, David C. Albalah, Kurt A. Mayr, Renee M. Dailey, Adam Mozel, Marcy E. Kurtz, Samuel M. Stricklin and Henry J. Kaim Bankruptcy procedural rulings typically go unnoticed. However, in 2007 two bankruptcy court rulings...

OIG Provides Guidance on Hospital Investments in Physician-Owned Ambulatory Surgery Centers.
July 2, 2007... On June 19, 2007, the Office of the Inspector General of the Department of Health and Human Services (the "OIG") released an advisory opinion (the "Opinion") that provides guidance regarding whether the purchase by a hospital of an ownership...

U.S. Supreme Court Strictly Construes Statute Of Limitations For Title VII Discrimination Cases.
July 2, 2007... On May 29, 2007, the U.S. Supreme Court strictly construed the statute of limitations for filing EEOC charges under Title VII, and in doing so limited employees' abilities to bring discrimination complaints against their employers. In Ledbetter...

Mixed Macro-Demographic Drivers For Healthcare Sector.(Brief article)
July 2, 2007... The macro-economic drivers for the Healthcare sector as a whole are mixed. Demographics remain supportive. However patent expiration risk and increasing pressure from generic competition are a concern for Large-Cap pharmaceuticals in particular...

Statutory Disciplinary And Grievance Procedures - An Update.
July 2, 2007... With the Department of Trade & Industry launching a period of consultation as to whether the Statutory Disciplinary and Grievance Procedures should be abolished, employers are faced with the potential upheaval of more significant changes in...

DTI Consults On Changes To The Decommissioning Regime For Oil And Gas Offshore Renewables.(Department of Trade and Industry, Petroleum Act 1998)
July 2, 2007... The offshore energy industry is in a period of rapid change. In oil and gas, the arrival of many smaller players on the UKCS, while offering opportunities for extending the life of the basin, also raises financial viability issues, as...

Branded Generics Included In PPRS Calculation.(Pharmaceutical Price Regulation Scheme)
July 2, 2007... In a recent case concerning the Pharmaceutical Price Regulation Scheme (PPRS) the Court has upheld Glaxosmithkline's (GSK) contention that it was not prohibited from including volumes of sales from branded products sold to fulfil generic...

Brokers PI: Administration Of Run Off Business.
July 2, 2007... A recent case provides useful guidance on brokers' obligations to clients in run off. Equitas brought proceedings to establish sums due under reinsurance protections that the brokers had placed for Lloyd's syndicates for the 1992 and...

Sea Containers - The Regulator Reveals Its Reasoning.
July 2, 2007... Background Last week we reported that the Pensions Regulator had issued determination notices in relation to two pension schemes of the Sea Containers group (see previous Law-Now). The notices stated the Regulator's intention to issue its...

Rule 10b5-1 Plans Under Scrutiny: The Next Executive Stock-Timing Story.
July 2, 2007... A recent academic study suggests that returns on trades by public-company executives under so-called "10b5-1" prearranged trading plans beat the market by significantly more than executive trades made outside of such plans. Although the...

Failure To Update Examiner Of Status Of Related Applications May Result In Inequitable Conduct.(McKesson Information Solutions, Inc. v. Bridge Medical, Inc. )
July 2, 2007... Article by Astrid R. Spain and Demetria A. Buncum Affirming a district court ruling which had taken the relatively rare step of holding an asserted patent unenforceable due to inequitable conduct, the U.S. Court of Appeal for the Federal...

IMU Special Edition - Phase II Of IFRS For Insurance Contracts - IASB Discussion Paper.
July 3, 2007... Welcome to this special edition of the Insurance Market Update On 3 May 2007, the International Accounting Standards Board ("the Board") released for comment a Discussion Paper on accounting for insurance and reinsurance contracts entitled...

Case Note - Hayek v Trujillo [2007] NSWCA 139.
July 3, 2007... 18 June 2007 Mason P, Ipp and McColl JJA In Brief An Insurer loses the right to challenge a claim on the basis of delay where it fails to request an explanation for delay within 2 months of receiving the claim. A Special...

Cross-Border Liquidity For US Issuers.
July 3, 2007... Originally published in Legal Business. Since mid-2001, the Canadian equity new-issue market has been dominated by income fund issuers and their like. For anyone who has even a passing familiarity with the Canadian capital market, this is...

Developments In Liability And Professional Indemnity Claims.
July 3, 2007... Article by Scott Kennedy & Clive Curwood1 Introduction Since 2002 in New South Wales, Victoria and Queensland legislation has been enacted to compel the greatest change to public liability in decades (the Reform Acts).2 The ultimate...

California Court Orders Preservation of RAM Data.
July 3, 2007... In early June, the federal court for the Central District of California, in Columbia Pictures Indus. v. Bunnell, Case No. CV 06-1093, issued a ruling requiring a company to store its random access memory ("RAM") data. The ruling came during...

Draft Of Redesigned Form 990 Released By The IRS.
July 3, 2007... Comment Period Ends September 14, 2007 On June 14, 2007, the IRS released to the public for comments its long-awaited wholesale revision of the Form 990 information return. The IRS announced that the redesign of Form 990, the required...

New SAFE Circular Imposes Significant Regulatory Burden For Stock Options Granted To PRC Citizens.(State Administration of Foreign Exchange)
July 3, 2007... Participation by PRC citizens in stock option and other equity compensation plans offered by offshore companies have always presented particular regulatory hurdles in the PRC. These included the need to avoid such participation becoming a...

Perspective: The Risk Of Ignoring E-Discovery Obligations.
July 3, 2007... Reprinted with permission from CNet.com. The failure to produce required electronic discovery can have serious consequences. This was borne out by a $1.25 million sanction just issued by a New York federal judge against two law firms and...

Nevada Joins National Trend in Responding To Kelo Decision On Eminent Domain.
July 3, 2007... On May 23, 2007, Nevada Governor Jim Gibbons signed into law Assembly Bill No. 102 ("AB102"), a reform measure seeking to curb perceived abuses of the power of eminent domain in response to the U.S. Supreme Court's Kelo decision. The measure...

The Reinsurance Directive - Creating A Level Playing Field?
July 3, 2007... Originally published in BLG's Reinsurance and International Risk team Notes, Summer 2007 Historically, there has been no common regulation of reinsurance in the European Union (the "EU"), and Member States applied their own rules in...

Solvency II And Group Regulation.
July 3, 2007... Originally published in BLG's Reinsurance and International Risk team Notes, Summer 2007 The major developments that have emerged in insurance regulation over recent years are capital adequacy and corporate governance. It is anticipated...

Enforcing Dispute Resolution Clauses.
July 3, 2007... Originally published in BLG's Reinsurance and International Risk team Notes, Summer 2007 The traditional English approach is to hold the parties to their bargain, and grant an injunction in favour of the agreed jurisdiction or arbitration...

Collingwood Hotel Pty Limited v O'Reilly; Night Knowledge Security Pty Limited v O'Reilly.(Australia. Liquor Act)(Case overview)
July 3, 2007... [2007] NSW CA 155 27 June 2007 Tobias JA; Basten JA; Handley AJA In Brief The duty of an occupier of licensed premises to take reasonable care for the safety of patrons depends on proof that they knew or ought to have known...

Applications for Permanent Residence May Be "Cut Off" Early.
July 3, 2007... Also, USCIS Announces Suspension of Premium Processing of Form I-140 There is a possibility that the visa numbers for Applications for Permanent Residence may run out before the end of July. We previously advised, based on information...

Recent Canadian Tax Court Case Rules Free Parking Space Provided By Employer Is A Taxable Benefit To The Employee.
July 3, 2007... In Adler, D.A. et al. v. The Queen (TCC)1, the Tax Court of Canada recently ruled that parking passes provided by Telus Communications Inc. ("Telus") to certain senior employees was a taxable benefit to those employees. The Minister of National...

New Rules For Access To Register Of Members.(Companies Act 2006)
July 3, 2007... A company's statutory books include a register of members which contains details of a company's members and, for company's limited by shares, their shareholdings. Historically this is a public register open to inspection by any member without...

Supreme Court Changes The Rules On Vertical Price Fixing.
July 3, 2007... By Penelope M. Lister, Andrew Edison, Jacqueline R. Java, Kristin K. Berkland and J. Clifford Gunter III The Supreme Court has issued what may be its most significant antitrust opinion of the summer: it relaxed the century old prohibition...

The SEC's Continuing Struggle With Stale Claims.
July 3, 2007... On Feb. 26, 2007, Southern District of New York Judge Richard Conway Casey dismissed the Securities and Exchange Commission's action seeking civil monetary penalties and an injunction against former Citigroup Asset Management (CAM) executives...

Going Dutch - Shell's USD 450m Class Action Settlement.
July 3, 2007... On April 11th 2007, Royal Dutch Shell plc ("Shell") and a group of 51 European investors from 9 European countries with total shareholdings in Shell of over 1 billion shares, agreed to a settlement of approximately $450 million ([pounds...

Employment Update - Proposed Amendments To The Workplace Relations Act 1996.
July 3, 2007... A new Fairness Test for workplace agreements The Minister for Employment and Workplace Relations, Joe Hockey, has introduced into the House of Representatives the Workplace Relations Amendment (A Stronger Safety Net) Bill 2007. This Bill,...

The Fifth Circuit Raises The Bar For Certifying A Class In Securities Suits.
July 3, 2007... Two recent decisions issued by the Fifth Circuit Court of Appeals have made it more difficult for plaintiffs in securities class actions to pass the hurdle of class certification, at one time a requirement that was relatively easy to meet in...

The New Innovative Information System Minimizes Real Estate Transaction Risks.
July 3, 2007... Based on the order from the Estonian Chamber of Notaries, the Centre of Registers and Information Systems of the Ministry of Justice has tailor-made a new info system "e-notary", which was taken into use on June 1st 2007 and has brought about...

A Password Shared Is A Password Lost.
July 3, 2007... Mobile phone company Orange recently admitted to breaching the Data Protection Act 1998 (the DPA) by failing to keep customers' personal details secure. An employee blew the whistle on Orange by revealing that new employees were permitted to...

Supreme Court Ends The Per Se Rule Of Illegality For Vertical Minimum Price Agreements.
July 3, 2007... Leegin Creative Leather Products, Inc. v. PSKS, Inc. On June 28, 2007, the Supreme Court, in a 5-4 decision, overturned the nearly century-old precedent of Dr. Miles Medical Co. v. John D. Park & Sons Co., 220 U.S. 373 (1911) and held that...

The New PRC Labor Contract Law.
July 3, 2007... For more than a year now, the Standing Committee of the National People's Congress ("SCNPC") has been reviewing the draft Labor Contract Law. On June 29, 2007, the SCNPC passed the PRC Labor Contract, which will take effect on January 1, 2008....

Over Three Dissents, Federal Circuit Denies Rehearing In Norvasc[R] Decision.
July 3, 2007... With three judges filing dissenting opinions, the U.S. Court of Appeals for the Federal Circuit denied Pfizer's petition for rehearing and rehearing en banc of its April 2007 decision finding a new salt form of a composition obvious in view of...

Case Law Medley: U.S. Supreme Court And Pay Discrimination, Sufficient Notice For Medical Leave, Wrongful Termination Based On Reporting Potential Violence In The Workplace, And An Unconscionable Arbitration Agreement.
July 3, 2007... The month of May brought an array of California state and federal decisions that emphasize the need for all employers to properly train managers and supervisors regarding employment policies and the importance of implementing preventive...

Foreign Architecture Firms Doing Design Activities in China.
July 3, 2007... The architecture design opportunities in China seem endless. The increased building in preparation for the Beijing Olympics has called on international designers to support China's efforts to put an international and yet Chinese face to the...

"Public Use" Means Use For Invention's Intended Purpose.
July 3, 2007... Article by Paul Devinsky and Thomas George Addressing whether a "public use" resulted when an ergonomic keyboard not connected to any device (e.g., a computer) was publicly displayed more than one year prior to the application filing date,...

Intellectual Property Administrative Enforcement in China.(Product Quality Law, Trademark Law)
July 3, 2007... Article by Aaron R. Wininger and Xiao Luo Intellectual property (IP) infringement is a grave concern of multinational companies operating in China. Piracy is rife, and the loss of one's investment in developing IP can seriously hurt a...

No Lost Profits From Sales Prior To Patentee's Market Entry.(Wechsler v. Macke International Trade Inc.)
July 3, 2007... The U.S. Court of Appeals for the Federal Circuit reversed the jury's award of lost profit damages and the district court's grant of judgment as a matter of law (JMOL) that the defendant was personally liable for inducing patent infringement....

SEC Releases Proposed Rules That Provide For Significant Capital Raising And Reporting Reforms For Smaller Public Companies.(Securities and Exchange Commission)
July 3, 2007... On May 23, 2007, the Securities and Exchange Commission (the "SEC") voted to propose several modifications to its existing rules governing capital formation and reporting requirements for smaller public companies. Last week, the SEC published...

Increase In Statutory Holiday Entitlement What's New?
July 3, 2007... Further to our article in January, the Government has now published its response to the further consultation on increasing the current statutory minimum paid holiday entitlement and Regulations have been laid before Parliament. The DTI has...

Licensees And Intellectual Property Owners Affected By Supreme Court Abandoning Century-Old Per Se Rule Against Resale Price Maintenance.
July 3, 2007... "[I]t is a flawed antitrust doctrine that serves the interests of lawyers - by creating legal distinctions that operate as traps for the unwary - more than the interests of consumers - by requiring manufacturers to choose second-best options to...

FTC Staff Takes Positive Second Look at MedSouth's Clinical Integration.
July 3, 2007... Article by Mintz Levin's Antitrust Group An important and often vexing issue for health care provider joint ventures is determining when the venture is sufficiently clinically integrated so that if it contracts collectively with providers,...

CMS Proposes Mandatory Disclosure Of Financial Relationships Between Hospitals And Physicians.(Centers for Medicare and Medicaid Services )(Survey)
July 3, 2007... The Centers for Medicare and Medicaid Services (CMS) recently issued a notice of proposed information collection regarding a new form called the Disclosure of Financial Relationships Report (DFRR) and is accepting comments on the form until...

U.S. Supreme Court To Rule On Constitutionality Of State Tax Statutes Favoring In-State Municipal Bonds.
July 3, 2007... Article by Mintz Levin's Public Finance Group On May 21, 2007, the U.S. Supreme Court agreed to review the closely-watched case of Davis v. Kentucky Dep't Of Revenue of The Finance and Admin. Cabinet, 97 S.W.3d 557 (2006). In granting...

Further Growth For Mayer, Brown, Rowe & Maw's Securitisation Team In London With Partner Appointment.(Mayer Brown Rowe & Maw L.L.P.)
July 3, 2007... 2 July 2007 - Mayer, Brown, Rowe & Maw LLP is pleased to announce that Elana Hahn, a structured finance and capital markets lawyer specialising in securitisation, has joined the firm as a partner in its London Finance Group. She joined the team...

Indiana's Military Family Leave Act Takes Effect July 1.
July 3, 2007... Governor Daniels recently signed the Indiana Military Family Leave Act, which will take effect July 1, 2007. The Act permits certain relatives of military personnel to take an unpaid leave of absence of up to 10 working days if a relative is...

Construction Update - Can Security Of Payment Legislation Operate Down The Contractual Chain?
July 3, 2007... A question that is frequently asked is whether the Building and Construction Industry Security of Payment Act 1999 (NSW) (the Act) or the Building and Construction Industry Payments Act 2004 (Qld) can operate down the contractual chain. ...

Securities: Right Of Silence Before The Insider Dealing Tribunal.
July 3, 2007... A recent Court of Appeal judgment in the case of Koon Wing Yee and Chan Kin Shing Sonny vs Insider Dealing Tribunal in which our firm acts for the 2nd Appellant, has ruled that the Hong Kong Insider Dealing Tribunal's power to summon or require...

The TIC Workout.(tenant-in-common)
July 4, 2007... Article by Stephen I. Burr and Elizabeth L. Corey Since the promulgation of Revenue Procedure 2002-22 the tenant-in-common (TIC) offering industry has grown to approximately $5 billion in annual equity raised. Although accurate statistics...

D&O Liability For Pollution - Is There A Case For Increased Coverage?
July 4, 2007... Standard D&O policies may cover the insured for the costs of defending criminal, regulatory and even civil proceedings arising out of a pollution incident. These policies are likely though to fall short of providing coverage for remediation or...

Reinsurance And International Risk Recent Legal Developments.
July 4, 2007... Originally published in BLG's Reinsurance and International Risk team Notes, Summer 2007 Although the last few months have seen fewer reinsurance disputes reaching the courts, there have been some important developments. Follow the...

Merger Control In Russia.
July 4, 2007... Article by Anton Sitnikov and Matvey Kaploukhiy Originally published in The Moscow Times, 13.03.07 On Oct. 26, 2006 a new antimonopoly law - Federal Law No. 135-FZ of 26 July 2006 "On Protection of Competition" - came into force in...

Director's Liability, Leaky Homes And The Tortious Duty Of Councils.
July 4, 2007... By Associate Belinda Barclay, and solicitor Grant Slevin, of the Christchurch Lawlink firm of Wynn Williams & Co. In the recent "Leaky Homes" case of Dicks v Hobson Swan Construction Limted & Ors, Baragwanath J, HC Auckland, CIV...

An Unfortunate Turn For Europe.(competition policy)
July 4, 2007... Originally published June 29, 2007 with the permission of eCCP. As the curtain closes on the Brussels summit it is time to reflect on the implications of the removal of the reference to "free and undistorted" competition from the Union's...

Federal District Court Dismisses 401(k) Excessive Fee Litigation.
July 4, 2007... Contents: Developments of Note Federal District Court Dismisses 401(k) Excessive Fee Litigation OCC Issues Guidance Clarifying its Capital and Liquidity Expectations for National Trust Banks FRB Amends Regulation E to Exempt...

Bernard Manning Lives Again?
July 4, 2007... Employers may be responsible, at least indirectly, for the racial harassment of their employees by third parties, according to a recent decision of the EAT in Gravell v London Borough of Bexley. This represents a potentially significant...

Syndicated Loan Facilities - Latest Changes To The S128F Withholding Tax Exemption.
July 4, 2007... Introduction A new tax amendment Act1has been passed which clarifies the application of the s128F2 interest withholding tax (IWT) exemption and will facilitate Australian borrowers' access to overseas loan markets. What are the...

CFTC Regulatory Update.(Commodity Futures Trading Commission)
July 4, 2007... Introduction The Commodity Futures Trading Commission (the "Commission" or "CFTC") is proposing for public comment certain amendments to Rule 18.05 which would (i) require a person holding or controlling a reportable futures or option...

Contaminated Land - House Of Lords Decision.
July 4, 2007... Introduction The House of Lords has unanimously rejected the Environment Agency's contentions that National Grid Gas plc ("NGG") (formerly Transco) should be liable under Part 2A of the Environmental Protection Act 1990 ("EPA 1990") for...

Copyright Can Protect Design Drawings.
July 4, 2007... In the recent case of The Flashing Badge Company Limited v Brian Groves the High Court was asked to consider whether copyright was infringed by the copying of badge designs. Acknowledging that designs are artistic works in which copyright...

Gibraltar Reduces Corporate Taxes.
July 4, 2007... Reflecting Gibraltar's strong and continuing economic growth, this year's Budget, presented to Parliament by the Government at the end of June, provides a time-table for the long-awaited introduction of a low corporate tax regime. And while an...

Executive Compensation: Recent Developments Of Importance.
July 5, 2007... Originally published in Canadian Legal Lexpert Directory 2007 Canadian companies are in the midst of significant changes to their executive compensation regimes. These changes are the result of increased shareholder focus and activism,...

New Global Note Structure.
July 5, 2007... Issuers of short, medium and long term international debt securities have the option of utilising a new form of global note, known as the New Global Note or NGN. The new form of global note was introduced jointly by the two international...

HM Revenue & Customs Share Scheme Returns.(Her Majesty's Revenue and Customs)
July 5, 2007... There are some important deadlines looming for companies which operate share schemes. In brief: by 6 July 2007, all companies are required to submit to HM Revenue & Customs ("HMRC"), annual returns in respect of HMRC approved schemes...

DHCFP Issues Emergency Rule Implementing The Massachusetts Health Care Reform Act's "HIRD Form" Requirement.(Division of Health Care Finance and Policy )
July 5, 2007... The Division of Health Care Finance and Policy (DHCFP) of the Massachusetts Executive Office of Health and Human Services recently issued two long-awaited regulations implementing certain features of the Massachusetts Health Care Reform...

New Jersey Supreme Court Clarifies That Essential Job Functions Shape The Duty Of Reasonable Accommodation And Light Duty Need Not Be Made Permanent.
July 5, 2007... As many New Jersey employers know, the New Jersey Law Against Discrimination (LAD) imposes a nebulous "duty of reasonable accommodation" on employers with regard to their treatment of allegedly handicapped or disabled employees. Similar to that...

Exports To China Must Comply With New Commerce Department Licensing Rules.
July 5, 2007... On June 19, 2007, the Department of Commerce's Bureau of Industry and Security (BIS) published in the Federal Register a final rule revising its export controls for the People's Republic of China. The new rule updates U.S. licensing policy for...

Connector Delays Filing Requirement And Clarifies Part-Time Employee And Other Exceptions Under The Massachusetts Health Care Reform Act's Section 125 Cafeteria Plan Mandate.(Massachusetts Health Insurance Connector Authority)
July 5, 2007... The Massachusetts Health Care Reform Act generally requires each employer with more than 10 employees in the commonwealth to "adopt and maintain a cafeteria plan that satisfies 26 U.S.C. 125 and the rules and regulations promulgated by the...

Following The Settlements: How Not To Clean Up!(Wasa v Lexington1)
July 5, 2007... Simon Gildener reviews the recent reinsurance coverage case of Wasa v Lexington1 and considers what lessons may be learned by reassureds seeking to enhance their prospects of a successful reinsurance recovery. Background Alcoa is a...

The Government Giveth And Taketh Away.(all employment-based immigrant visa numbers)(Brief article)
July 5, 2007... Two weeks after announcing that most all employment-based immigrant visa categories would be current July 1, 2007, the Department of State announced today that effective Monday, July 2, 2007, all employment-based immigrant visa numbers were...

Sign Regulation Restrictions Affecting Local Governments.(Brief article)
July 5, 2007... Article by David P. Winkle, R. Ross Burris, Jonathan M. Kendall and Adam M. Walters The Court of Appeals for the Eleventh Circuit has handed down opinions regarding how county and municipal governments ("Local Governments") may enact and...

"IRS Overhauls Old Form 990".(US Internal Revenue Service)
July 5, 2007... Implications of the Revised Form 990 Recently, the IRS released a discussion draft of the revised Form 990, the annual reporting form for certain tax-exempt organizations. The revised Form 990 marks a significant redesign of the form,...

A Clear View Of The Prospects. Seamless End-To-End Support For Infrastructure Fund Investors.
July 5, 2007... A closer look at the market Global interest in infrastructure investments - such as transport, energy, utilities and communications, as well as social infrastructure including education, housing and prisons - is on the increase. The...