On June 1, 2023 in United States et al. ex rel. Schutte v. SuperValu Inc., the Supreme Court rejected an attempt to shift the scienter requirement in federal False Claims Act (FCA) cases. The Court unanimously reaffirmed the current standard, which requires a defendant to act “knowingly,” with actual knowledge, deliberate ignorance, or reckless disregard. […]
An article by Brad Cohen titled, “Tax and Estate Planning for Postmortem Celebrity,” was published in the syllabus for the 47th Annual Entertainment Symposium for the UCLA Ziffren Institute for Media, Entertainment, Technology & Sports Law. This article was originally published by LA Lawyer Magazine in May 2017.
Brad Cohen and Alex Palabrica wrote an article titled, “IRS vs. NFTs,” published by LA Lawyer Magazine on June 1, 2023.
The Supreme Court has imposed new restrictions on federal white collar fraud prosecutions in two related cases stemming from alleged corruption during the tenure of former New York Governor Andrew Cuomo, continuing a trend of push-back against what the Court perceives as federal prosecutorial overreach. In rulings issued on May 11, 2023, the Court unanimously […]
It’s fairly well-known that if you want to feature a song in a video posted on social media, you should first obtain a license for the synchronization rights. But what about a song that isn’t featured in a video but just happens to be playing in the background when a video is created? Even if […]
The U.S. Supreme Court just made it easier to raise constitutional challenges to the use of special administrative courts by federal agencies such as the Securities and Exchange Commission (SEC) and the Federal Trade Commission (FTC). Companies pulled into time-consuming and expensive FTC and SEC administrative proceedings now have the option of going straight to […]
“Whether you are the planner or the valuation expert, it is prudent to have a firm understanding of this new law, the protections it affords to your clients and the potential impact on value, and therefore planning opportunities,” according to Eric Bardwell of Jeffer Mangels Butler & Mitchell and Carsten Hoffmann of Stout. By Eric […]
On February 22, 2023, the U.S. Department of Justice (DOJ) announced a new policy for corporate criminal enforcement, governing how all U.S. Attorney’s Offices (USAOs) across the country determine whether a company has made a voluntary self-disclosure of criminal wrongdoing, and how USAOs will credit companies for making such disclosures. This new policy sets a […]
Eric Bardwell co-wrote the article, “AB 2245: California’s New Law and Its Impact on Estate Planning,” published by The Recorder on February 28, 2023.
Guy Maisnik published an article titled, “Our founding fathers and your mixed-use real estate CC&Rs,” in Reuters Legal News and Westlaw Today on February 27, 2023.