Category Archives: Treatise Update

Treatise Update – Fragomen on Immigration Fundamentals: A Guide to Law and Practice (Fifth Edition) 

Fragomen on Immigration Fundamentals provides in-depth coverage of the rules, policies, and procedures related to key facets of immigration law in the United States. Throughout, the authors supplement analysis of recent cases, policies, and rules with practical guidance for both general practitioners and experienced immigration attorneys.

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

  • PERM Recruitment: §2:2.4[D][6] discusses how an August 2021 DOJ settlement agreement in a U.S. worker discrimination lawsuit against Facebook impacts government enforcement of the PERM program.
  • COVID-19: §2:10.3[A][3] and §3:4.1[C] reveal a new COVID-19 related requirement that green card applicants must satisfy in order to be deemed eligible for permanent residence. The new requirement is in­cluded in the routine medical examinations for both adjustment of status applicants in the United States and immigrant visa applicants applying at U.S. embassies and consulates abroad.
  • Work authorization for spouses: §5:6.3[B] and 10:3.4[N] cover a November 2021 announcement by the USCIS regarding the work authorization process for certain E, L-2, and H-4 spouses in response to a lawsuit that challenged the lengthy processing delays of EAD applications for dependents.
  • T nonimmigrants: In October 2021, USCIS issued comprehensive guidance in its Policy Manual regarding the adjudication of T nonimmigrant status applications for victims of severe forms of trafficking in persons (see §5:28.1[A]).
  • H-2B changing employers: §10:3.4[M] explains how a provision of a January 2022 DHS rule providing a cap increase for FY 2022 gives greater job flexibility to H-2B workers already in the United States.

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Treatise Update – Kane on Trademark Law: A Practitioner’s Guide (Seventh Edition)

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Kane on Trademark Law is a comprehensive resource on trademark law and tactics which provides court-tested practical suggestions on how to quickly spot potential conflicts and save time on searches, overcome common descriptiveness rejections, update or amend registrations, and prepare witnesses for depositions.  It includes illustrative lists of cases, full-color illustrations of previously litigated marks, sample forms, and step-by-step checklists.  The treatise is updated regularly to provide in-depth analysis of the most recent developments in the field.

The new release provides expert analysis and practical insights regarding a wide range of trademark issues. Topics of interest include:

  • Registration; grounds for rejection: Revisions include updates to the opposition proceeding involving the RAPUNZEL mark currently pending before the Trademark Trial & Appeal Board (see § 6:5.2).
  • Fraud: Revisions include discussion of Chutter, Inc. v. Great Management Group, LLC and Chutter, Inc. v. Great Concepts, LLC on the standard for fraud post-Bose (see § 7:2.5).
  • Limits to incontestability: Revisions include updated Eleventh Circuit case law on the relevance of incontestability to the infringement analysis (see § 7:3.4[C]).
  • Internet: Revisions include a new discussion of the Metaverse and cases involving non-fungible tokens (NFTs) (see § 11:1.3).
  • Rights of publicity and privacy: Section 14:2.1 takes note of NCAA name, image, and likeness rule changes per a recent Supreme Court case and NCAA policy changes.
  • TTAB proceedings: New Federal Circuit cases have been added to the discussion on standing in section 19:2.2[A].

The Table of Authorities and the Index have also been updated.

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Treatise Update – Advertising and Commercial Speech: A First Amendment Guide (Second Edition)

Written by First Amendment experts, Advertising and Commercial Speech: A First Amendment Guide focuses on how the Supreme Court’s commercial speech doctrine affects advertising in nearly fifty industries and professions including for the services of accountants, doctors and dentists, lawyers, pharmacists, educators, and more.

Among the many topics discussed in this new release are the following:

  • Lanham Act and misappropriation claims: New material in section 9:2 discusses two major post-Ariix decisions from federal courts in San Francisco involving failed lawsuits seeking to leverage the Lanham Act as a basis for challenging Facebook’s efforts to police its website against the spread of online misinformation.
  • Compelled commercial speech—housing: A revised section 12:11 examines a case from the Eastern District of New York involving a challenge by “five small landlords” to an emergency state eviction moratorium law enacted in the middle of the COVID-19 pandemic.
  • Taxation of media: An update to section 13:4.1 covers a case from the Ohio Supreme Court regarding whether a billboard tax violated the First Amendment’s protections for freedom of speech and freedom of the press.
  • Regulation of advertising content: Cases added to chapter 14 include:
  1. Florida proceedings challenging the state’s law that prohibited cruise lines from requiring passengers to provide COVID-19 vaccination or post-infection recovery documentation prior to boarding (see section 14:2); and
  2. Fair housing cases dealing with a Seattle ordinance that precluded landlords from taking adverse action against tenants and prospective tenants based on criminal history and a case in New York involving a law that prohibited landlords from “threatening” residential or commercial tenants based on the tenant’s COVID-19 status (see section 14:17).

In addition, this release includes an updated Table of Cases, Defendant-Plaintiff Table, and Index.

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New Edition! Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies (2022 Edition)

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PLI Press is proud to announce the publication of the new edition of Net Leases and Sale-Leasebacks: A Guide to Legal, Tax and Accounting Strategies.

The treatise covers all aspects of the ownership, financing, documentation, taxation, and accounting for net leases with a focus on those areas where the treatment of net leases differs from the treatment of other forms of real estate investment. It includes in-depth guidance on sophisticated and complex structuring issues, particularly with respect to the latest tax and financial accounting rules, and provides readers with several appendices to assist with the nuts and bolts of net leasing practice, including a sample Net Lease and a sample Ground Lease.

Highlights of the 2022 Edition include:

  • Tenant Purchase Options. Chapter 2 (The Lease) has been updated with an expanded discussion of the risks to the landlord arising from a tenant purchase option.
  • Tax Considerations. Chapter 5 (Tax Considerations) has been updated with new material on section 1031(f) and related party exchanges, allocating interest payments between deductible and non-deductible uses, transfer tax liability, series LLCs, promoted interests, and more.
  • Sample Net Lease: Appendix E (Sample Net Lease) has been updated with new Force Majeure and Right to Go Dark provisions.

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Treatise Update – Bankruptcy Deskbook (Fifth Edition)

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Bankruptcy Deskbookguides you step-by-step through the bankruptcy laws and all chapters of the Bankruptcy Code.  It clarifies the purpose, features, mechanics, advantages, and drawbacks of Chapters 7, 11, 12, and 13 in the era of BAPCPA.  It also keeps you up-to-date on legal developments, analyzing recent Supreme Court, court of appeals, and bankruptcy court decisions.  With its practical guidance, the book enables you to help clients achieve fair remedies and ensure the prevention of legal problems along the way.

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

  • A court ruling regarding whether proper completion of Official Form 105 satisfies the minimum pleading requirement for an involuntary petition in the face of a debtor’s motion to dismiss for failure to state a claim under Rule 12(b)(6) of the Federal Rules of Civil Procedure (see Section 3:5).
  • A circuit split as to whether the Supreme Court ruling in BFP applies to tax foreclosures conducted in accordance with state law (see Section 6:4.3).
  • A Sixth Circuit decision in which the court considered the adoption of a six-month look-back rule that would permit a debtor to continue making post-petition voluntary contributions to a retirement account at the same level that was contributed during the six months prior to the petition (see Section 13:3).
  • Recent case law on various elements of a subchapter V case, on which courts are not in full agreement (see Section 11:12.2).

Additionally, the deskbook’s chapters are supplemented with discussion of recent rulings on jurisdiction, avoidance of powers, automatic stays, distribution of estate property, claims and interests, discharge and dischargeability of debt, employment of professionals, Chapter 7, Chapter 11, Chapter 13, and other topics.

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

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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:

  • Revised section 2:4.2 explores the Tenth Circuit holding about whether the government had the right under section 7345 to revoke the passport of a “seriously delinquent taxpayer.”
  • New section 6:8 recognizes that there are a number of different types of Son-of-Boss transactions, but identifies what they all have in common.
  • Revised sections 8:5.6, 50A:3, 52B:2, and 78:4 explain that the USMCA modernizes NAFTA, is entered into by the same parties, and governs the standards for trade and investment among the parties going forward.
  • Expanded section 26:4.1 examines the revenue procedure providing the domestic asset/liability percentages and domestic investment yields needed by foreign life insurance companies and foreign property and liability insurance companies to compute their “minimum effectively connected net investment income” under section 842(b).
  • Miscellaneous revisions are found throughout the other chapters published in this Release #6.

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Treatise Update – Holtzschue on Real Estate Contracts and Closings:  A Step-by-Step Guide to Buying and Selling Real Estate (3rd Edition)

Holtzschue on Real Estate Contracts and Closings is an invaluable resource for attorneys and general practitioners who handle real estate deals as well as an important reference for brokers, title insurers, and inspectors.  It distills more than thirty years of transactional experience into one plain-English treatise that clearly explains governing law and customary industry practices.  The book provides useful legal, technical, and strategic guidance and checklists for sellers’ and purchasers’ attorneys preparing them to execute dispute-free residential deals quickly and easily.

This new release offers the latest information crucial to your practice.  Highlights include:

  • Chapter 2, Drafting and Negotiating the Contract. New Tips on who is favored in decisions dealing with “as is” and caveat emptor (see section 2:2.11[A][1]), and mortgage commitment contingency (see section 2:3.1).
  • Chapter 4, The Closing. Coverage of the New York Electronic Notarization Bill, effective June 20, 2022, which will allow notarial acts through a completely electronic format, referred to as Remote Online Notarization (RON) (see section 4:1); and the December 7, 2021 FinCEN Notice of Proposed Rulemaking which implements the federal Corporate Transparency Act’s beneficial ownership information (BOI) reporting provisions as to corporations, limited liability companies, or other entities (see section 4:2.4).
  • New and updated cases and other authority throughout the text, including in the following important areas: Ethics and Professional Responsibility, [8] Attorney Escrow Accounts; easement for historic preservation (see section 2:2.7[D][7]); failed suits against title insurance companies (see section 2:2.7[E]); caveat emptor (see section 2:2.11[A]); and attorney approval clauses (see section 2:3.26[B]).

In addition, the Table of Authorities and Index have been updated to reflect the latest revisions.

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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:

  • International attorney-client privilege: New sections discuss the privilege in Bulgaria (§ 2:2.4), India (§ 2:2.12), and Ireland (§ 2:2.13).
  • Outsourcing and e-discovery: A discussion of the impact of using predictive coding and artificial intelligence in reviewing electronically stored information is included in § 5:1.6.
  • International corporate compliance: Revisions to chapter 6 take note of three actions that the Department of Justice took in 2021 to strengthen its response to corporate crime (see § 6:4).
  • International litigation and discovery: Chapter 10 has been updated with a discussion of obtaining discovery in the United States for use in a foreign tribunal under 28 U.S.C. § 1782 (see § 10:7.1).
  • International labor and employment law: The updates in Chapter 21 include analysis of the EU Whistleblower Protection Directive, which sets minimum standards for protections that EU Member States must provide to whistleblowers (see § 21:4.7).
  • Data protection and privacy: A completely revised and reorganizedChapter 24 focuses on the EU General Data Privacy Regulation, which has set the standard for global data protection.
  • The Index has also been updated for this release.

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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 laminated, quick-reference compliance tools.

This thirty-second 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 1:3: Discusses Wilson v. Commissioner, a case concerning whether the IRS’s “publicly stated positions” in the IRS manual or instructions “constitute rules carrying the force of law as required for Chevron deference.”
  • Chapter 3, Section 3:5: Explains whether the Anti-Injunction Act would preclude pre-enforcement judicial review if Congress amended the disclosure rules to impose a tax on a reportable transaction rather than a disclosure obligation backed up by a penalty for those who fail to comply.
  • Chapter 4, Section 4:13.6[B]: Explores Rodgers v. United States, in which the Ninth Circuit decided whether willfulness for purposes of section 6694(b) can be predicated on the basis of willful blindness or if it must be based on a finding of specific intent to understate liability.
  • Updated Appendix N, IRS Form 2848, Power of Attorney and Declaration of Representative.
  • Updated Table of Authorities is included.

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Treatise Update – New York Elder Law

New York Elder Law taps experts in their respective fields to cover the latest legal developments regarding Social Security; Supplemental Security Income; Social Security and SSI Disability; Medicare; Supplemental Medical Insurance; Medicaid for the elderly, blind and disabled; home care; protective services; housing; nursing homes; health care decision-making; veteran’s benefits; and retirement plans. 

This treatise contains numerous time-saving checklists to help readers stay current with rapidly changing laws including up-to-date eligibility and benefit levels, benefit checklists for older adults, and flow charts for step-by-step guidance through complex appeals processes.

Highlights of this new release include:

  • Chapter 4, Medicare. Discussion updated to reflect COVID-19-related extensions and waivers and the 2022 figures for the deductibles and copayments under the Part D Drug Benefit (see section 4:14.5). In addition, appendices 4A, 4B, 4E, and 4F have been updated with the most current figures.

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