Category Archives: Treatise

Treatise Update – Circular 230 Deskbook

The Circular 230 Deskbook is an essential compliance resource for every tax professional who practices before the IRS, helping practitioners comply with complex Circular 230 amendments more easily — and avoid costly penalties and sanctions. This treatise was recently updated to include analysis of the latest developments in tax and estate law relating to IRS Circular 230 including the following:

  • Discussion of conflicting 2020 decisions on whether a penalty under section 6707A is void if the IRS notice designating the transaction as a listed one is issued without notice and comment in violation of the Administrative Procedure Act (Michigan) or if that argument can only be pursued in a refund action (Arizona) (See Chapter 1 and Chapter 3).
  • Examination of the difference between the “substantial authority” (having a 40% chance of success on the merits) and “reasonable basis” (where a taxpayer cannot be found negligent if its tax position has a 20% chance of success on the merits) standards under section 6694 (See Chapter 4).

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New Title! Master the Proxy Statement

PLI Press is pleased to announce the publication of Master the Proxy Statement.

This standalone handbook  is a step-by-step guide to preparing proxy solicitation materials in compliance with the Securities Exchange Act of 1934, Regulation 14A, Schedule 14A, and all applicable federal securities laws and regulations. Like its counterparts Master the 8-K and Master the 10-K and 10-Q, this thorough book draws on the expertise of author Gary M. Brown to deliver clear explanations, detailed guidance and essential practice tips.

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Other PLI Press Treatises by Gary M. Brown:

New Title! Schwartz on Section 1983

PLI Press is proud to announce the publication of the new treatise Schwartz on Section 1983: Law and Commentary.

Professor Emeritus of Law Martin A. Schwartz, one of the nation’s leading experts on Section 1983 litigation, examines the essential aspects of Section 1983 law. His treatise is carefully organized to follow the progression of Section 1983 litigation. Comprehensive and incisive discussions provide practitioners with the guidance they need to successfully deal with all aspects of litigation. Throughout the chapters, Schwartz provides invaluable “Practical Commentary” in which he shares personal observations from over 50 years of litigating, consulting, teaching, and writing about the law of Section 1983, as well as advice through each step of litigation, including in:

  • Determining whether to assert a claim in federal or in state court
  • Determining whether to name an official in her personal or official capacity, or in both capacities
  • Evaluating false arrest, malicious prosecution, and other related claims
  • Understanding the standard of judicial review governing the plaintiff’s equal protection claim and the litigation significance of that standard
  • Evaluating whether a claim has factual or legal basis or a realistic chance of success to name a municipal entity as a defendant
  • Understanding the separate issues of supervisory liability and municipal liability
  • Understanding the various abstention doctrines that provide defendants’ attorneys with a wide array of potential defenses that can lead to dismissal of a federal court action and a stay of federal court proceedings
  • Understanding the law governing remedies

Providing essential insight into the complex statue and accompanying case law, this is an indispensable resource for practitioners.

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Treatise Update – Public Company Deskbook

Public Company Deskbook: Complying with Federal Governance & Disclosure Requirements (Third Edition) provides expert counsel on how to deal effectively with the overlapping legislative, regulatory and private initiatives to reform public company governance and disclosure practices over the past decade.

Highlights of from the latest update–Release #12– include:

  • Updates to Chapter 2A, Annual Meeting Timeline and Script, to reflect the dates relevant to the 2021 proxy season.
  • Updates to Chapter 2F, Rule 14a-8 Shareholder Proposals, to reflect lessons learned from 2020 for the 2021 proxy season, including shareholder proposals and SEC no-action relief.
  • Updates to Chapter 5B, Stock Exchange Annual Reporting and Compliance Certifications, and Chapter 5D, Stock Exchange Interim Reporting and Compliance Affirmations, to reflect the revised forms of NYSE annual and interim reporting and compliance affirmations.
  • Updates to Chapter 5E, Website Disclosures, to reflect changes to various required or permitted disclosures.
  • Updates to Appendix L, Private Sector Corporate Governance Recommendations and Voting Policies, to reflect current voting policies of major institutional investors.

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New Edition! Arbitrating Commercial Disputes in the United States

PLI Press is pleased to announce the publication of Arbitrating Commercial Disputes in the United States (Second Edition).

Bringing or defending commercial arbitrations requires a clear grasp of the latest developments in the field, a practical understanding of how the arbitration process works, and knowledge of how the courts interpret and enforce arbitration agreements and treat arbitral awards. And participating in an arbitration demands a distinctive set of skills, different from those learned in the courtroom.

Author/editor David Singer and his contributors—many of them arbitrators, and all of them deeply familiar with the arbitration process—provide the information and insights that will help readers master commercial arbitration. Citing hundreds of cases, as well as drawing upon the extensive experience of the contributors, this book addresses the strategies that lead to success.

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Treatise Update – Likelihood of Confusion in Trademark Law

Likelihood of Confusion in Trademark Law illuminates the pivotal multiple-factor test, giving readers a strong grasp of the key elements used by the courts to determine if likelihood of confusion exists. Packed with hundreds of real-world examples and updated with every relevant U.S. Court of Appeals decision, this treatise is a must-have reference for trademark specialists and other intellectual property attorneys, and important reading for corporate counsel, generalists, and corporate executives.

This update includes a new addition to the color illustrations in the appendix and new case law integrated into the text throughout. Among the topics addressed in this latest release:

  • Purposes of trademark law: As summarized by the Supreme Court summarized in United States Patent & Trademark Office v. Booking.com: Trademark protection “secures to the owner of the mark the goodwill of her business and protects the ability of consumers to distinguish among competing producers . . . . Federal trademark protection, supplementing state law, supports the free flow of commerce and fosters competition.” See § 1:2, at note 43.1.
  • First Amendment concerns—artistic expression cases: According to the Ninth Circuit, the likelihood of confusion test for infringement “ordinarily” strikes “a comfortable balance between the Lanham Act and the First Amendment. That said, where artistic expression is at issue, we have expressed concern that the traditional test fails to account for the full weight of the public’s interest in free expression” (Gordon v. Drape Creative, Inc.). See § 1:8.2, at note 183.1.
  • Confusion and fair use: The Second Circuit, in Tiffany & Co. v. Costco Wholesale Corp., notes that “a defendant may raise a fair use defense even where the challenged material is likely to cause some confusion.” See § 1:10, at note 244.1.
  • The multi-factor test in registrability proceedings: The TTAB follows the multi-factor du Pont test of the Federal Circuit, requiring consideration of thirteen factors which must be considered when relevant evidence is of record. See § 2:8, at note 158.1.
  • Geographic terms: The TTAB says that “geographically descriptive terms are usually accorded less weight” in a confusion analysis, but it distinguishes certification marks. See § 3:4.1, at note 93.1.
  • Disclaimers: A party’s disclaimer of one portion of its mark may result in the remaining portion being treated as dominant and a source of confusion. See § 4:9.4, at note 272.
  • Collateral goods: Mark owners in every field commonly apply their brands to collateral items such as mugs and caps distributed as promotional giveaways. Collateral goods may provide significant revenue streams in cases of well-known brands. See § 5:7, at note 75.
  • Actual confusion: Lack of evidence of actual confusion was not probative, according to the TTAB, where the Board found no “specific geographical areas of overlap between the [parties’] consumer markets” to create opportunities for actual confusion to occur (In re Guild Mortgage Co.). See § 7:7, at note 131.
  • Bad faith: The Second Circuit observes in Tiffany & Co. v. Costco Wholesale Corp. that “[p]rior knowledge of a senior user’s trademark does not necessarily give rise to an inference of bad faith and may [actually] be consistent with good faith.” See § 8:4.2, at note 125.

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Treatise Update – Public Company Deskbook

Public Company Deskbook: Complying with Federal Governance & Disclosure Requirements provides expert counsel on how to deal effectively with the overlapping legislative, regulatory and private initiatives to reform public company governance and disclosure practices over the past decade. 

Written by three partners with Sullivan & Cromwell LLP, this treatise is an indispensable resource for securities practitioners, compliance officers, directors, officers, accountants, auditors, and research analysts, and an important reference for securities regulators.

Highlights from the latest release:

  • Annual Meeting Timeline and Script updated to reflect the dates relevant to the 2021 proxy season (see Chapter 2A).
  • Rule 14a-8 Shareholder Proposals updated to reflect lessons learned from 2020 for the 2021 proxy season, including shareholder proposals and SEC no-action relief (see Chapter 2F).
  • Stock Exchange Annual Reporting and Compliance Certifications and Stock Exchange Interim Reporting and Compliance Affirmations updated to reflect the revised forms of NYSE annual and interim reporting and compliance affirmations (see Chapter 5B and Chapter 5D).
  • Website Disclosures updated to reflect changes to various required or permitted disclosures (see Chapter 5E).
  • Private Sector Corporate Governance Recommendations and Voting Policies updated to reflect current voting policies of major institutional investors (see Appendix L).

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PLI PLUS subscribers can access this title through their subscription.

Treatise Update – Bankruptcy Deskbook

Bankruptcy Deskbook provides readers with practical guidance to help their clients achieve fair remedies and to ensure they avoid legal problems along the way. This essential treatise keeps readers up-to-date on legal developments, analyzing recent Supreme Court, court of appeals and bankruptcy court decisions. It offers step-by-step guidance through the bankruptcy laws, clarifying the purpose, features, mechanics, advantages, and drawbacks of Chapters 7, 11, 12 and 13 in the era of BAPCPA.

The latest release, written by Steven J. Brujic, includes updates, such as:

  • A new subsection on subchapter V debtors in Chapter 11 cases;
  • Extension of payments under Chapter 13 reorganization plans as a result of the CARES Act
  • Recent rulings affecting most major topics in the book including: jurisdiction, avoidance powers, automatic stays, distribution of estate property, claims and interests, discharge and dischargeability of debt, employment of professionals, Chapter 11, and Chapter 13.

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New Edition! Kane on Trademark Law

PLI Press is proud to publish the new Seventh Edition of Kane on Trademark Law: A Practitioner’s Guide, a classic for more than three decades. This edition brings forth the insight and expertise of Kathleen E. McCarthy, the new author of the treatise, who is a partner in the New York office of King & Spalding, LLP, President of the New York Intellectual Property Law Association (NYIPLA), and former Editor-in-Chief of the Trademark Reporter.

McCarthy notes that, as courts try to balance the different and often conflicting interests of brand owners, competitors, consumers, reviewers, and critics, and the tensions between trademark and First Amendment protections, trademark decisions can seem inconsistent. In her analysis of the law, and her practical counsel to attorneys, she emphasizes the importance of examining all the facts, being creative in making arguments and analogies, and understanding that there are almost always exceptions to the rules and also facts that help explain the rationale for the exceptions, even if not explicitly discussed in the court opinion.

Extensively revised and updated, the Seventh Edition provides both new practical guidance and critical information on a range of topics including:

  • Trademark searches in the context of modern marketing practices and social media
  • The most effective use of surveys in court
  • Mandatory electronic filing of trademark applications
  • The best approaches to securing international registrations
  • Excusable nonuse of a mark by businesses required to be closed during a pandemic
  • The latest Trademark Office fees
  • Recent dilution cases
  • Alternatives to federal court litigation for handling false advertising claims
  • Tips for navigating practice before the Trademark Trial and Appeal Board

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Treatise Update – Copyright Law: A Practitioner’s Guide

Copyright Law: A Practitioner’s Guide(Second Edition) provides up-to-date analysis of court decisions and practical advice for the protection of copyrights. Written by two nationally recognized lawyers who have litigated major copyright cases, including those involving digital forms of communication, this authoritative treatise also includes a useful detailed flowchart using an actual case result to illustrate how damages and profits are calculated.

In the latest update—release #4 (September 2020) , the authors expand the book with discussion of the following topics, among others:

  • Unprotectable subject matter—government edicts: Government edicts, such as state statutes, ordinances, regulations, and judicial opinions, have long been deemed to be not subject to copyright. See new § 2:7.1[B].
  • Visual Artists Rights Act—remedies: VARA subjects violators of the attribution and integrity rights to the usual civil remedies for copyright infringement under section 501. See § 4:2.2[A], at note 325.1.
  • Visual Artists Rights Act—“work of recognized stature”: In Castillo v. G&M Realty, L.P., the Second Circuit held that the work in question must be “of high quality, status, or caliber that has been acknowledged as such by a relevant community.” See § 4:2.2[E], at note 341.
  • Deposit requirement—websites and website content: The Copyright Office has issued a circular offering guidance on the deposit process for websites and website content. See § 5:2.5, at note 28.
  • Registration: Resolving a circuit split, the Supreme Court has determined that registration occurs when the Copyright Office issues the certificate of registration and not when a copyright owner submits the application, materials, and registration fee to the Copyright Office. See § 5:3.1, at note 44.
  • Fair use—transformativeness factor: According to the Fourth Circuit, that the respective “subjective intents” of the creator of the work and of its user differ may not be of particular relevance in the transformativeness inquiry, insofar as those differences do not necessarily result in the creation of “new aesthetics or a new work.” See § 8:4.2[A], at note 86.1.
  • States’ sovereign immunity: The Copyright Remedy Clarification Act (1990) abrogated state sovereign immunity from actions for copyright infringement. See § 11:7.7, at note 396.

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