The New Jersey Legislature suspended the statute of limitations for conducting tax audits and related assessments through enactment of the 2020 COVID-19 Fiscal Mitigation Act. The statute of limitations is still lifted, with no end in sight. Michael Guariglia and Larry Sannicandro question the Continue Reading
Hair I Am
For people of color, regardless of gender, there has or will come a time where they are faced with the age-old question – how should I style my hair to conform to the image of a [fill in the blank]. In “Hair I Am”, published by the Boston Bar Journal, McCarter Partner Stesha Emmanuel discusses the Continue Reading
The Unique Nature Of COVID-Era Patent Procurement Trends
In addition to taking a pronounced human and economic toll, the COVID-19 pandemic has also affected patent procurement at the U.S. Patent and Trademark Office. This article examines changes in the filing of new U.S. patent applications and the abandonment of pending U.S. patent applications Continue Reading
Climate Disclosure Regulations Will Directly Impact Nonpublic Companies
Wylie Donald authored an article for NU Property Casualty 360 discussing the SEC’s proposed climate change disclosure rule for public companies, and why nonpublic companies should take heed. Continue Reading
Understanding the Importance of Words in Design Patents
Is the scope of a design patent determined by the figures alone? Two recent Federal Circuit decisions highlight that the words describing the article of manufacture in the title and claims can indeed limit the scope and enforceability of a design patent. In particular, the title and claims of the Continue Reading
A Crucial Element In Patent Prosecution: Examiner Experience
The years of experience of an examiner with the U.S. Patent and Trademark Office can greatly affect the prosecution and outcome of a patent application. When prosecuting a particular U.S. patent application, knowing the examiner's years of experience and whether the examiner is a primary Continue Reading
No Duty to Correct False Deposition Testimony Says State Bar
McCarter Partner Sheri Pastor provides comments in ABA Litigation Section article regarding whether attorneys have an affirmative ethical obligation to correct client’s false deposition testimony. Continue Reading
Tax Reporting Requirements for Disregarded Entities with International Activities
Certain entities, while disregarded for U.S. federal income tax purposes, may nevertheless have U.S. tax and related reporting requirements that owners, responsible persons, and some tax professionals are unaware of. Filing requirements for these so-called ‘‘disregarded entities’’ can arise under Continue Reading
NY Legislature Takes Aim at Lenders’ Right to Revoke Mortgage Acceleration
Adam Swanson and Timothy Salter discuss the upheaval in NY mortgage foreclosure laws that could result from a proposed “foreclosure abuse prevention act” being considered by the NY legislature in their recent New York Law Journal article. They discuss how such an act would uproot well-settled law on Continue Reading
Ancillary Probate in New Jersey
Tim Ferges authored a practice note covering New Jersey ancillary probate and ancillary estate administration for Thomson Reuters Practical Law entitled “Ancillary Probate in New Jersey.” Continue Reading