Category Archives: Treatise Update

Treatise Update – The Circular 230 Deskbook: Related Penalties, Reportable Transactions, Working Forms

The Circular 230 Deskbook is an essential compliance resource for every tax professional who practices before the IRS.  It helps practitioners comply with complex Circular 230 amendments more easily — and avoid costly penalties and sanctions.  In addition to demonstrating prescribed duties when advising clients in the preparation of tax returns, it offers quick-reference compliance tools.

This release updates the treatise with the latest developments in tax and estate law relating to IRS Circular 230.   Highlights from the new release include:

  • Chapter 1, Section 1:2: Discussion of West Virginia v. EPA, in which the Supreme Court addressed whether, in the context of a major question, an agency is permitted to invoke general statutory authority in support of a regulation absent a clear statement from Congress.
  • Chapter 3, Section 3:5: Explains whether a notice designating a transaction as a Listed Transaction is a legislative rule that requires notice and comment under the Administrative Procedure Act.
  • Chapter 4, Section 4:17.2: Explores the Supreme Court’s holding in National Federation of Independent Business v. Department of Labor, Occupational Safety and Health Administration, about whether a vaccine mandate imposed by OSHA implicated the major-questions doctrine.

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Treatise Update – Faber on Mechanics of Patent Claim Drafting (Seventh Edition)

A trusted working tool for more than two decades, Faber on Mechanics of Patent Claim Drafting spotlights proven claim drafting practices and techniques that have been firmly established by patent authorities and custom. The treatise provides full coverage of U.S. Supreme Court and other court decisions critical to claim drafting. This time-saving handbook offers start-to-finish directions for and real-world examples of each type of claim and numerous tips on how to avoid common claim drafting mistakes.

The many revisions throughout this release continue to assist practitioners in drafting the most effective types of claims for each type of invention. Highlights of the new release include:

  • Updated Chapter 2 explains how a patent claim may be novel but still obvious thereby invalidating the claim (see section 2:7.1) and provides additional instruction on how to determine whether a claim is dependent or independent from a previous claim (see section 2:9).
  • Expanded § 3:9 offers suggested language to include in the patent application or claim of a machine or apparatus if seeking both a U.S. patent and patent protection abroad.
  • Revised § 5:5 provides additional details on how the effective filing date of a claim in a continuation-in-part application is determined.
  • Updated §6:2 expounds on what constitutes Markush expressions.
  • Expanded § 8:3 details how a terminal disclaimer prevents a second patent application by one patentee from being deemed an impermissible double patenting of a previous claim.

In addition, Appendices A, B, and C2 have been updated.

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Treatise Update – Stocker on Drawing Wills and Trusts (Fourteenth Edition)

Stocker on Drawing Wills and Trusts has been a staple in the library of attorneys and estate planners for more than 50 years, enhanced by hundreds of labor-saving sample forms and clauses. It provides high-quality, comprehensive, field-tested drafting guidance that ensures wills, trusts, and other estate planning documents fully express clients’ wishes without provoking costly legal challenges.

Highlights of the new release include:

  • Revised § 2:2.2 discusses a New York case addressing whether assets acquired by a testator’s estate after the death of the testator should be distributed pursuant to the terms of a will or by the laws of intestacy.
  • Updated Chapter 5 includes updated numbers regarding transfer tax rates; federal and state estate tax top rates; and gift, estate, and GST tax exemptions.
  • Expanded § 10:4.3 gives an update on proposed regulations in connection with the SECURE Act regarding required minimum distributions.
  • Revised § 13:1.2[B] explores new remote notarization rules.
  • New § 16:3.4 explains that attorneys should be mindful of their obligations to safeguard client data. For example, in New York State attorneys have an obligation to take reasonable care to protect clients’ confidential information with respect to data stored on attorneys’ electronic devices.

In addition, numbers indexed for inflation have been added throughout the text and the Index has been updated.

On a related note, check out this timely PLI Chronicle article on the new reporting obligations for trusts in Canada.

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Treatise Update – FDA Deskbook: A Compliance and Enforcement Guide

FDA Deskbook: A Compliance and Enforcement Guide provides a comprehensive description of the complexities of compliance under the FDC Act and practical suggestions on how FDA-regulated entities can avoid being the subject of an enforcement action by the federal government. The book proposes best practice tips, including how to deal with FDA inspections, alternatives to conducting internal investigations, and potential defense strategies for use in enforcement proceedings.

Highlights of the new release include:

  • Other Authorities Governing FDA-Regulated Entities: Reviews the CMS authority, granted under the Inflation Reduction Act of 2022, to negotiate the selling price of a select number of high expenditure single-source Medicare Part B and Part D drugs and biologics (see section 4:5.3[E]).
  • Over-the-Counter Drugs: Outlines the June 2022 FDA-issued proposed rule addressing “Additional Conditions of Nonprescription Use” (ACNU) and several new concepts and requirements for this category of Rx-to-OTC drug (see section 5:5.6).
  • Controlled Substances: Coverage of the U.S. Supreme Court decision imposing a new requirement necessary to prove a criminal violation for prescribing controlled substances (see section 17:4.1), and a review of DEA enforcement actions, including for failure to maintain complete and accurate records (see section 17:4.2); dispensing for a non-legitimate purpose (see section 17:4.3); failure to report suspicious orders (see section 17:4.4); National Prescription Opioid Litigation (see section 17:4.5); and state prescription opioid litigation (see section 17:4.6).
  • Health Care Fraud and Abuse Laws: Reviews OIG guidance on patient assistance programs (see section 19:4.1[C][1]).
  • FDA Inspections: New discussion covers the effect of the COVID-19 pandemic, and related emergency declarations, on FDA inspections, both domestically and internationally (see section 21:1.2). For related information on how the pandemic has impacted the drug approval process, read the PLI Chronicle article, Expediting the Drug Approval Process: Formulating Regulatory Responses to Critical Societal Health Issues While Preserving Scientific Standards.

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Treatise Update – International Corporate Practice: A Practitioner’s Guide to Global Success

International Corporate Practice provides guidance on building a comprehensive global legal department, including advice on structuring, staffing, and budgeting, as well as the use of foreign legal consultants and outsourcing. It also includes helpful case studies, checklists, and sample documents.

This release features new material designed to enable lawyers, whether in-house or outside counsel, to operate efficiently on the global stage.

Topics discussed include the following:

  • Global Law Department Management: New data on the number of CLOs that report directly to the CEOs of global companies (see § 1:3.1).
  • International Attorney-Client Privilege: Updated sections discuss the privilege in Australia (§ 2:2.2), Austria (§ 2:2.3), and Switzerland (§ 2:2.28).
  • Crisis Management: Chapter 8 now considers the scenario in which war and/or invasion occurs in a country where the company has employees, offices, and facilities (see § 8:2 and § 8:8.3).
  • Litigation Management and Discovery: Chapter 10 now describes two September 2022 decisions by the Southern District of New York which apply the factors set forth in Iragori v. United Technologies Corp. when ruling on defendants’ motions to dismiss on forum non conveniens grounds (see § 10:5.1[C]).
  • Mergers and Acquisitions: Revisions to Chapter 17 identify the drivers behind cross-border M&A and discuss the advantages that cross-border M&A have over domestic M&A (see § 17:4.1). A new section discusses diligence issues in international M&A (see § 17:5.4).
  • Export Control Laws: Chapter 25 contains updated appendices which provide revised provisions of U.S. export control and sanctions laws (App. 25A) and expanded guidance on the steps to take in implementing an export compliance program (App. 25B).
  • The Index has also been updated for this release.

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Treatise Update – How to Write a Patent Application (3rd Edition)

Stocked with drafting checklists and sample drafting language, documents, and drawings, How to Write a Patent Application (3rd Edition) is a hands-on resource that equips readers to claim an invention with the sufficient breadth and required elements necessary for its validity to be sustained by courts. The book analyzes the latest USPTO initiatives, and key decisions of the federal courts, and provides the author’s practical suggestions and commentary.

Key updates in the new release include:

  • Grounds for Requesting Expedited Examination: Added discussion of The Climate Change Mitigation Pilot program and how it impacts the examination of nonprovisional utility patent applications involving technologies that mitigate climate change by reducing greenhouse gas emissions (see section 2:9.2).
  • Electronic Filing Document Format: Updated information about the PTO’s new format requirement for electronic filings (see section 3:5).
  • Identifying the Inventor or Inventors: Elucidation of whether artificial intelligence systems qualify as inventors (see section 4:3).
  • Abstract and Nonabstract ideas: Additional examples of both (see sections 7:4.1[B] and [C]).
  • Statutory Requirements for Claims: Discussion of recent Federal Circuit cases related to the terms “resilient” and “pliable” and terms susceptible to more than one meaning (see section 8:2.1).
  • Patentable Designs: News and statistics related to acquiring, defending, and enforcing design patents (see section 11:1.1).
  • Written Description Requirement: Commentary on the high level of disclosure being required by the Federal Circuit to satisfy the written description requirement and the “troublesome” opinion in Biogen Int’l GmbH v. Mylan Pharm. Inc. (see section 17:4.2).  For additional related discussion about the written description requirement, read also the recent PLI Chronicle article “Patent Antibody Case Law Continues to Mature.”

The Table of Authorities has also been updated.

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Treatise Update – Langer on Practical International Tax Planning (Fifth Edition)

Regularly updated, Langer on Practical International Tax Planning gives you the latest news on the legal, tax, business, financial, social, political, technological, geographical, and regional factors to consider when developing and implementing customized planning strategies for clients. It is an invaluable tool for tax and estate planners, tax attorneys, accountants, and sophisticated investors.

This new release updates the treatise with up-to-date practical information and analysis to help preserve your clients’ assets.

Highlights include:

  • New section 36:6.1[E] explores a 2002 revenue procedure providing the exclusive steps for requesting a determination under section 4672(a)(2) that a substance be added to, or removed from, the “list of taxable substances” under section 4672(a).
  • New section 42:1.6[D][7][c] discusses whether a taxpayer is entitled to treat as DPGR gross receipts derived from providing customers access to computer software for the customers’ direct use.
  • New Chapter 88 explains that in 2022 the Fifth Circuit addressed whether agreements entered into by Exxon (with Qatar and Malaysia) were mineral leases, or mineral “sales.” The court noted that the answer was “worth” a billion dollars.
  • Miscellaneous revisions are found throughout the other chapters published in this release.

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Treatise Updates – Kane on Trademark Law: A Practitioner’s Guide (Seventh Edition) and Likelihood of Confusion in Trademark Law (Second Edition)

PLI Press is pleased to announce updates to two of our Trademark treatises – Kane on Trademark Law: A Practitioner’s Guide (Seventh Edition) and Likelihood of Confusion in Trademark Law (Second Edition). 

Kane on Trademark Law deals with trademark law on the whole, providing court-tested practical suggestions on how to quickly spot potential conflicts and save time on searches, overcome common descriptiveness rejections, amend registrations, and prepare witnesses for depositions. 

Likelihood of Confusion in Trademark Law focuses specifically on a major factor for determining whether a trademark has been infringed – the probability that consumers will mistake the alleged infringing mark for the original.  It illuminates the pivotal multiple-factor test, providing a strong grasp of the key elements used by the courts to determine if likelihood of confusion exists.

Updated topics from Kane on Trademark Law include:

  • Trademark selection: Chapter 2 now incorporates the USPTO’s new examination guidelines related to genericness rejections (see section 2:1.2) and decisions from the Federal Circuit regarding the registration of .SUCKS (see section 2:5.3) and book titles and characters as trademarks (see section 2:8).
  • Proving a statutory cause of action: Coverage of Meenaxi Enterprise, Inc. v. Coca-Cola Co., regarding the elements the claimant must prove to maintain a statutory cause of action under the Lanham Act for activities solely conducted outside the United States (see sections 19:4.5[D] and 22:5).

Highlights from the new information in Likelihood of Confusion in Trademark Law include:

  • New color illustration of trademark and trade dress infringement cases: An illustration from Sabhnani v. Mirage Brands, LLC (Perfumes & Cologne, see Appendix A49) has been added to Appendix A.
  • Consumers and their degree of care: New commentary in section 6:2 analyzes how empirical research into actual consumer behavior compares with old assumptions and new constructs of consumer behavior.

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Treatise Update – Financial Product Fundamentals: Law, Business, Compliance (Second Edition)

The recent increase in federal enforcement of consumer financial services laws and regulations makes it a priority for companies to take stock of their current financial products, to identify potential risks, and to enhance consumer satisfaction efforts.  Fortunately, the treatise Financial Product Fundamentals: Law, Business, Compliance (Second Edition) aids in that process by providing attorneys, compliance personnel, and business professionals with legal, regulatory, and procedural guidance regarding the various financial products, accompanied by many helpful charts, tables, and other graphics.

Highlights from the updated release include:

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PLI PLUS subscribers can access this title through their subscription. Subscribers may also be interested in reading the PLI Current article, Consumer Debt Collection:  A Year in Review and What to Expect Next.

Treatise Update – Proskauer on Privacy: A Guide to Privacy and Data Security Law in the Information Age (Second Edition)

Proskauer on Privacy: A Guide to Privacy and Data Security Law in the Information Age is a comprehensive reference on the laws governing every area where data privacy and security is potentially at risk. The treatise guides entities in developing compliance programs that satisfy federal and state standards, ensure data privacy and security, prevent cybercrime, and avoid fines, penalties, litigation, damages, and negative publicity.  It also examines international regulation of privacy and data security.

Some of the recent developments discussed in this new release include:

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