Monthly Archives: December 2013

ILN Today Post

H&M Participates in Toy Drive

For the second year in a row, Harrison & Moberly participated in the Salvation Army’s Toy Shop Toy Drive.  H&M’s Associate attorneys organized the drive and collected unwrapped toys and gift cards.  The Toy Shop Toy Drive is the Salvation Army’s annual campaign to collect and distribute toys, which provide Christmas presents to Indiana children who would otherwise go without.  Last year, the Salvation Army was able to collect 9,800 toys and serve 2,205 children and 839 families.  H&M’s Associate attorneys have volunteered to assist with the distribution of toys to families in need during the Salvation Army’s Toy Shop at the Indiana State Fairgrounds on December 19.  More…

Read full article
ILN Today Post

Strange Selected for YLD Executive Committee

ennifer L. Strange, an Associate attorney in the firm’s Health Law Group, has been selected as a member of the IndyBar Young Lawyers Division Executive Committee for 2014. More…

Read full article

Rainmaking Recommendation from Jaimie Field: Planning Your Time

Jaimie Field, Esq brings us another valuable rainmaking recommendation on the theme of time today. For those of us who have finished (or are finishing) our marketing and business development plans for next year, it’s a good reminder of why we’re doing them. And if you think you don’t need one, make sure to read ahead – you’ll soon change your mind!

***

To continue with the theme of time…

The countdown to the New Year has begun. And this is when article after article and blog post after blog post begin to appear about writing your marketing and rainmaking plans, how to set goals, etc. I am a big proponent of planning because as Benjamin Franklin once said:

Read full article

The Courts Continue To Wrestle With The Interpretation Of The Computer Fraud And Abuse Act

On November 13, 2013, my partner Jim Goodman and I presented a national webinar discussing recent developments in Trade Secrets and Non-Competes. In that webinar, I discussed the split in the Circuits’ interpretation of the Computer Fraud and Abuse Act (CFAA). I have also blogged on the most recent case that had been decided in the District of Massachusetts dealing with the interpretation of the CFAA, Advanced Micro Devices, Inc. v. Robert Feldstein, C.A. No. 13-40007-TSH, 2013 U.S. Dist. LEXIS 81206 (D. Mass. Jun. 10, 2013).

Read full article

Nu må regnskaber aflægges på engelsk

ÅRSRAPPORT

Erhvervs- og vækstministeren har fremsat lovforslag om, at selskaber – både aktie- og anpartsselskaber og andre selskaber med begrænset ansvar – fremadrettet fra 1. januar 2014 kan aflægge årsrapport udelukkende på engelsk.

For at kunne overgå til at aflægge årsrapport udelukkende på engelsk kræver det for det første en generalforsamlingsbeslutning, der skal vedtages med almindelig simpel majoritet. For det andet kræver det for aktie- og anpartsselskaber, at der indsættes en bestemmelse herom i vedtægterne. Vedtægtsændringen kan ske, selv om beslutningen alene kan ske med simpel majoritet.

Read full article

Skal bankerne sladre til SKAT?

OVERFØRSLER

I løbet af de sidste pr år har SKAT iværksat forskellige tiltag med henblik på at afdække pengeoverførsler mellem Danmark og udenlandske konti. Dette kan være pengeoverførsler, der sker ved køb ved brug af udenlandske creditcards eller pengeoverførsler mellem en dansk bank og en udenlandsk bank. Den pågældende operation går under benævnelsen money transfer.

Read full article

Vinteropmagasinerede biler – kan beskatning af fri bil undgås?

Beskatning af fri bil for ansatte sker, hvis den ansatte har rådighed over bilen. Det er altså ikke afgørende, om man bruger bilen – muligheden for at råde over bilen er tilstrækkelig.

Det er meget forskelligt, hvilken type biler folk anvender og får stillet til rådighed som fri bil. Visse biltyper er mere “sommeregnede” end andre og anvendes derfor kun i sommerhalvåret. 

Read full article

Skattefrit salg af parcelhus – ændring af ejendommens karakter

Et parcelhus kan sælges skattefrit, hvis det er et en- eller tofamilieshus, hvis ejeren eller dennes husstand har beboet den, og grundarealet er under 1400 m². Er grundarealet mere end 1400 m² kræves det, at der ikke kan udstykkes grund til selvstændig bebyggelse, eller at sådan udstykning vil medføre en væsentlig værdiforringelse af grunden og den tilbageværende ejendom.

Read full article

Multistate Tax Update — December 19, 2013

The Massachusetts Department of Revenue (“Department”) is reminding taxpayers that they have until Dec. 31, 2013 to electronically file abatement claims if they reported state sales tax under the recently repealed so-called “tech tax” on computer and software services.

The computer and software services tax was vehemently opposed by the technology industry. Such opposition led to the retroactive repeal of the tax on Sept. 27, 2013. When the tax was repealed, language was included which changed the normal abatement deadlines to give taxpayers until Dec. 31, 2013 to electronically file abatement claims. 

Read full article

NYS Court Of Appeals: Injury Required For Medical Monitoring

In a landmark decision, the NYS Court of Appeals rejected medical monitoring claims in the absence of a physical injury in Caronia v. Philip Morris, No. 227, slip op. (N.Y. Dec. 17, 2013).

By way of background, on May 1, 2013, the Second Circuit certified to the Court of Appeals the question whether, under New York law, a current or former long-term smoker who has not been diagnosed with a smoking-related disease, and who is not under investigation by a physician for a such a suspected disease, may pursue an independent equitable cause of action for medical monitoring.

Read full article