Searching Content indexed under Strategy by Steptoe & Johnson LLP ordered by Published Date Descending.
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Cloud Computing: The US versus The EU
European cloud providers have tried for years to gain a competitive advantage in the European market over U.S.-based counterparts by claiming that content stored with European providers is more protected from government access than data stored with U.S. companies.
United States
27 Jul 2013
Technological Designs Create Legal Significance – Part I
Recently, the Second Circuit handed down its much-anticipated decision in "WNET v. Aereo, Inc."
United States
1 May 2013
What’s Happening In 2013? - Key UK Employment Issues
The Employment Law Updates are aimed at providing information on recent developments in UK employment law.
8 Jan 2013
Protections For Employees Called Into Military Service And Employer-Provided Benefits
As a result of the tragic events of September 11, many employees have had or will have to leave work to commence active military duty. The call-up of an employee to active military duty affects an employer because this triggers the application of various federal statutes and regulations in connection with employer’s sponsorship and administration of its employee benefit and welfare plans.
United States
21 Jul 2004
The Challenge Of Providing Health Benefits For Domestic Partners
As the political and social climate in the United States has changed, and the growing economy has (at least until recently) increased competition among employers for skilled workers, there has been a dramatic increase in the number of "domestic partner" benefits offered by employers to unmarried heterosexual or homosexual couples since the first major reported benefits were offered by the Village Voice in 1982.
United States
14 Jul 2004
Senate Finance Committee Holds Hearing on Charity Oversight and Reform (Tax Exempt Organizations Advisory)
On Tuesday, June 22, the Senate Finance Committee heard testimony on "Charity Oversight and Reform: Keeping Bad Things from Happening to Good Charities." The Committee focused on a number of issues related to exempt organization tax law reform, including: corporate governance, enhanced technology (e.g. electronic filing of returns), compensation packages for board members and trustees, revamping Form 990’s, self-dealing and related party transactions, tax shelters, monitoring of charitable purpo
United States
13 Jul 2004
Exempt Organizations Advisory -04/28/04
The Exempt Organizations Advisory summarizes legal developments of interest to our exempt organization clients and friends of the firm. It is published on a periodic basis as developments warrant.
United States
2 Jul 2004
FCC´s Notice of Proposed Rulemaking in the Matter of Digital Broadcast Copy Protection, MB Docket No. 02-230
The ongoing digital television ("DTV") transition poses many unique logistical and technological challenges. The current lack of digital broadcast copy protection may be a key impediment to the transition’s progress. Digital copy protection, also referred to as digital rights management, seeks to prevent the unauthorized copying and redistribution of digital media.
United States
1 Jul 2004
Phoenix Tax Workshop - Research and Development Expenditures
Federal income tax deductions and credits for research and development expenditures are outlined in Section 174 and Section 41, respectively, of the Internal Revenue Code. To be eligible for the deduction under § 174, an expenditure must be incurred in connection with the taxpayer's trade or business and must represent a research and development cost in the "experimental or laboratory sense."
United States
18 Jun 2004
Exempt Organization Tax Issues: Compliance and Risk Avoidance in 2002
There are several recent developments of significance in the laws and regulations governing political activities of exempt organizations.
United States
18 Jun 2004
Solutions for Issues Regarding S Corporations and Their Shareholders Include Congressional Action, Revised Guidance From Treasury
There are a number of important S corporation issues that need to be resolved quickly by the Treasury Department.
United States
5 Jun 2004
Unclaimed Property Reporting In Arizona
Audits are becoming more common as many states have increased efforts to enforce their unclaimed property or escheat laws. Several states have substantially increased the number of auditors assigned to conduct unclaimed property audits and many states have hired third party "bounty hunters" to conduct audits on their behalf.
United States
21 May 2004
VEBAs: Possibilities For Employee Benefit Funding
VEBAs, or "voluntary employee beneficiary associations," are arrangements which include a trust established to fund certain benefit plans of the employer; usually the trust is referred to as a "VEBA." Employers segregate assets used to fund employee benefits for a number of reasons -- to set aside or earmark funds from the employer’s general assets, to satisfy obligations to a union, to generate tax benefits from prefunding, or to create an offsetting asset for an employer’s liability.
United States
5 May 2004
S. 288, the Internet Tax Nondiscrimination Act
This article refers to extending the moratorium enacted by the Internet Tax Freedom Act through 2006, and encourage States to simplify their sales and use taxes.
United States
22 Apr 2004
Sales And Use of Taxation of Internet Transactions
Both the due process clause and the commerce clause of the United States Constitution limit the state’s power to impose sales taxes or a use tax collection obligation on an out-of-state vendor, including an internet vendor.
United States
20 Apr 2004
Split-Dollar Life Insurance Significant Changes In Store For The Future
"Split-dollar life insurance" is a widely used method of providing death benefit coverage, primarily to executives. After decades of scant formal guidance on the issue, the Internal Revenue Service has issued two major announcements on the tax treatment of split-dollar in the past two years. New guidance on split-dollar arrangements was issued early in 2002 and the IRS is promising to issue proposed regulations soon.
United States
15 Apr 2004
Proceed with Caution - The New DOL Claims Procedures Regulations
Although sponsors of employee benefit and welfare plans may be busy amending their plans and filing determination letter requests to comply with the new law, they need to remember that their plans also need to meet the requirements of the new Department of Labor (DOL) claims procedures regulation finalized on November 21, 2000 (the Regulation). Generally, the rules of the Regulation apply to claims filed on or after January 1, 2002.
United States
13 Apr 2004
On Second Thought: Modifying Retiree Health Plans - No Good Deed Goes Unpunished
>"But you promised!" is a refrain heard by parents of toddlers and teenagers. Like these parents, employers too are often puzzled as to when, how, and the extent to which they have made certain promises to employees. These implied promises can be expensive and disruptive when they involve employee benefits, particularly retiree medical benefits allegedly promised on a "permanent" basis to former employees and retirees. This article reviews cases discussing such implied promis
United States
13 Apr 2004
Stock Option Fundamentals
Although the decline in the stock market boom has made stock options less profitable for executives than they were in the past decade, they nonetheless remain a widely used and significant form of compensation. This article discusses the basic structure of stock option plans, the tax and accounting rules that apply to incentive and non-statutory stock options and employee stock purchase plans, and developments that could affect such arrangements in the future.
United States
8 Apr 2004
The Consolidated Return Investment Basis Adjustment Rules
The consolidated return investment adjustment system is a comprehensive set of rules for adjusting the basis of the stock of a subsidiary held by a member of a consolidated group.
United States
26 Jan 2004
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