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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What’s New on PLI PLUS

We add content to PLI PLUS every month to ensure our subscribers have access to the most up-to-date and relevant secondary source legal documents. Renowned legal experts regularly update our acclaimed Treatises, Course Handbooks, Answer Books, Transcripts, and Forms to reflect recent changes and developments in the law.

Click here to see what we added in March 2023!

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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Free Legal Form of the Month

PLI PLUS offers unlimited electronic access to more than 4,500 downloadable, searchable, and editable legal forms ready for use in your practice. To showcase this unique content type, we’ve selected one form per month and made it available for anyone to download for free – no subscription required.

March’s free form:

Commitment Letter for an Acquisition Financing

More information about Legal Forms & Checklists:

Forms & Checklists Flyer – This flyer provides an overview of the forms & checklists on PLI PLUS and highlights a handful of popular examples.
Popular PLUS Forms – This flyer provides a list of the top five most downloaded forms in prominent practice areas on PLI PLUS.

Send us an email at plus@pli.edu to learn more.

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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What’s New on PLI PLUS

Click here to see what we added in February 2023!

New Edition! Internet of Things and the Law (2023 Edition)

PLI Press is proud to announce the publication of the new edition of Internet of Things and the Law.

This book is a starting point for those seeking a deeper understanding of the IoT’s role within the law. After providing a detailed explanation of the IoT and examining its current regulatory framework, the book discusses the current and potential impact of the IoT on privacy, security, contracts, IP, consumer protection litigation, civil discovery, and criminal law and procedure. The book concludes with a chapter on international approaches to the regulation of IoT.

Some of the recent developments reflected in this new edition include:

IoT Cybersecurity Improvement Act of 2020: Discussion of one of the few laws enacted thus far directly aimed at regulating the IoT (see section 2:2.10).
New Oregon IoT security law: Analysis of the language of Oregon’s IoT security law, specifically as it relates to what constitutes “reasonable security features” (see section 4:4.4[C][3]).
Right to Repair legislation: A new section considers the passage by thirty-four states of “right to repair” legislation. It describes what the legislation requires manufacturers to do and lists the scope of consumer protection it provides (see section 6:3.1[B]).
Fourth Amendment rights: Added commentary highlights the Ninth Circuit’s recent holding on whether the government’s data preservation request violates the Fourth Amendment (see section 9:4.4).
Global privacy and security: Updates on recent developments in Japan, Brazil, Canada, and the European Union, including reporting that courts in Austria, France, and Italy have recently ruled on whether the use of Google Analytics is legal and illuminating what those rulings will mean for Google going forward (see section 10:2.2).

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Fashion Law Featured in Fashionista’s ‘The 21 Best Fashion Books of All Time, According to Professors’

We were delighted to see the PLI Press publication Fashion Law and Business: Brands and Retailers recently featured in an article entitled “The 21 Best Fashion Books of All Time, According to Professors,” on the fashion news website Fashionista.

Kenya Wiley, a professor at Georgetown University and the Fashion Law Institute at Fordham Law School who assigns the book as part of her course on Fashion Law and Social Justice, praised the book as “a great reference book for attorneys, designers and other industry professionals.” The treatise provides clear guidance on the wide range of legal and business issues faced by fashion industry participants, including designers, suppliers, manufacturers, and retailers. Written by fashion and retail law authorities Howard S. Hogan and Jennifer Bellah Macguire, of Gibson Dunn, Fashion Law appears on the list alongside titles by well-known names such as Tim Gunn, André Leon Talley, and Diana Vreeland.

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