Copyright in the digital ageBy Peter LaSorsaJuly 2005In the information age the risk of infringing another's copyright protected work has never been higher.
Corporate assumed name basicsBy Jodi K. PlagenzSeptember 2005You heard it in your high school freshman literature class and hundreds of times since: Juliet speaks this line, intent on convincing Romeo that his last name means nothing to her. “What’s in a name? That which we call a rose by any other name would smell as sweet.”
IRS issues guidance on new nonqualified deferred compensation rulesBy J. Paul JacobsonJanuary 2005On December 20, 2004, the IRS released Notice 2005-1, containing guidance on new Internal Revenue Code Section 409A, which accelerates income taxation and imposes penalty taxes on individuals covered by deferred compensation plans that do not comply with its requirements.
IRS proposes regulations on designated Roth contributions to 401(k) plansBy Alec Dike & Francis GrealyMay 2005The IRS has issued proposed amendments to the 401(k) and (m) regulations that would provide guidance on designated Roth contributions under Internal Revenue Code Section 402A, added by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA).
New proposed regulations clarify military leave lawBy Mike FischerJanuary 2005In the three-plus years since 9/11, more than 420,000 U.S. soldiers have been mobilized-with more than one half of them having already gone through demobilization and returning home.
The wrong modelBy Andrew H. ConnorFebruary 2005Item: According to the Spring 2004 edition of The University of Chicago Law School's Campaign Record, "When the tuition of the Law School was $375 per year, new government lawyers were paid $100 per month, or more than three times the tuition rate.