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Publication Results

Alston & Bird’s International Trade & Regulatory Group brings you the weekly Night Note: The 1st 100 Days, a brief discussion of a timely issue of significance to the international trade and investment community stemming from new policy actions and decisions of the Trump Administration.

This week: Currency manipulation. Members of Congress urge President Trump to consider currency manipulation as a countervailable subsidy, allowing the U.S. Department of Commerce to initiate anti-subsidy investigations against countries allegedly manipulating their currency.

February 22, 2017
General Publications

The IRS has delivered regulations concerning “outbound” partnership transfers, refining guidance introduced 18 months ago in Notice 2015-54. But with the new administration’s sights set on scaling back regulations and enacting tax reform measures, taxpayers may not receive much more direction on this issue. Our International Tax Group outlines how the new regulations compare to the original guidance and what they mean for taxpayers.

February 15, 2017
Advisories
President Trump has expressed his interest in accelerating the renegotiation of NAFTA, and expediting the timeline for such a process, faster than current statutory guidelines. It is unlikely, however, that the U.S. will be able to begin negotiations for several months due to legal, diplomatic and bureaucratic impediments to rapid action.
February 13, 2017
General Publications
At the end of the 2016, the U.S. Department of Labor issued an information letter regarding TIAA’s, a financial services company, "Income for Life Custom Portfolios" (ILCP) that concluded that the ILCP did not meet the requirements to be a qualified default investment alternative (QDIA) under the Employee Retirement Income Security Act of 1974. The ILCP, a custom target-date model that allocates investment funds to a fixed guaranteed annuity (annuity sleeve) and provides a guaranteed return element to the portfolio and the option of guaranteed lifetime income at retirement, contains certain liquidity and transferability restrictions that fail the frequency of transfer requirement described in paragraph (c)(5)(i) of the regulation.
February 13, 2017
General Publications
This month, CPSC Chairman Elliot Kaye announced that the CPSC will not follow President Trump’s Executive Order requiring two regulations be cut for each new rule passed by government agencies.
Febrruary 2017
General Publications
This week: NAFTA. President Trump promised to renegotiate its terms and now seeks to accelerate the process. But Congress—and TPA—stands in the way.
February 13, 2017
General Publications
Now that Delaware’s rewrite of its escheats law is enshrined in Delaware law, holders will soon be faced with making some important decisions about audits and the VDA program. Our Unclaimed Property Group takes stock of what it means for holders going forward. 
February 10, 2017
Advisories
“Wage and Hour Laws: Georgia,” Practical Law, February 2017.
February 2017
General Publications
“ACA, HIPAA and Federal Health Benefit Mandates: Practical Q&A, QSEHRAs: End-of-Year Legislation Provides a New Health Care Option for Small Employers,” The Self Insurer, February 2017.
February 2017
General Publications
Los Angeles voters confront ballot issues that may affect housing and land development for decades. While the 2016 election year may have raised various contentious issues, local ballot initiatives in Los Angeles left voters with little choice but to confront the future of development in the city.
February 2017
General Publications
"California Court of Appeals Holds That Adding an Additional Judgment Debtor to a Default Judgment Based on an Alter Ego Theory Violated Due Process," Insolvency Law e-Bulletin, California State Bar Business Law Section, February 6, 2017.
February 6, 2017
General Publications
“Class Action Litigation Post-Certification Strategies,” The Brief, American Bar Association Tort Trial & Insurance Practice Section, Vol. 46, No. 2, Winter 2017.
Winter 2017
General Publications
Alston & Bird’s International Trade & Regulatory Group introduces the Night Note: The 1st 100 Days, a brief discussion of a timely issue of significance to the international trade and investment community stemming from new policy actions and decisions of the Trump Administration.
February 6, 2017
General Publications
On November 1, 2016, the Centers for Medicare & Medicaid Services (CMS) released the Hospital Outpatient Prospective Payment System (HOPPS) - Final Rule with Comment and Final CY2017 Payment Rates (“Final Rule”).
February 3, 2017
General Publications
A fast-moving unclaimed property audit campaign is taking place in the healthcare industry, affecting both healthcare providers and health insurance companies across the country. The audits are not only targeting large national healthcare providers and insurance companies but smaller regional healthcare providers as well. Given the potential far-reaching impact, companies within the industry need to understand the nature of these audits, why they are being conducted and their potential financial and operational implications.
February, 3, 2017
General Publications
Our Antitrust Group analyzes how the Federal Trade Commission updated its thresholds under the Hart–Scott–Rodino Antitrust Improvements Act and Section 8 of the Clayton Act.
February 1, 2017
Advisories

There are still many questions about the meaning of the Treasury’s new regulations applying Section 355(e) to predecessors and successors. Our Federal Tax Group examines the answers we do have and what they mean for practitioners.

February 1, 2017
Advisories
How did the activity by the CPSC in 2016 compare to that of 2015? As noted in our CPSC Year in Review, the CPSC issued its largest civil penalty in history – the largest amount allowed by law – in 2016 and increased the overall annual total for civil penalties by almost $16 million.
January 31, 2017
General Publications
The U.S. Supreme Court decision in United States v. Carlton512 U.S. 26 (1994) is one of those “illusive” state tax Supreme Court decisions. While the decision appears concise and easy to apply, the court announces fairly broad propositions and arguably provides inconsistent messages, which, when applied to a given set of facts, can be used to support both sides of the argument.
January 27, 2017
General Publications