: On May 21, 2021, the Third Circuit issued an opinion in the high-profile bankruptcy of The Weinstein Company, LLC (TWC) clarifying precisely what ingredients are needed to make a contract “executory” under § 365 of the Bankruptcy Code.
Professor Andrea Monroe explores the technical and cultural forces that have transformed substantive tax law for millions of taxpayers who struggle when filing their annual returns. Partnership tax offers a stark illustration of the fractures that have been caused by the normalization of complexity in tax law.
Zachery B. Roth discusses Connecticut’s bill legalizing retail and online sports betting, online casino gaming, and DFS, and how such a bill could upend and change the current gaming system in the state.
Professors Olufunmilayo Arewa of Temple Beasley School of Law, and Matt Stahl of Western University examine racialized contracting and accounting in the recording industry. Their work traces the origins of industry-wide discriminatory practices back to the days when African American slaves were systematically oppressed, controlled, and denied their rights of ownership to any form of property, be it tangible or intangible.
The European Data Protections Board (EDPB) issued an opinion on the draft Standard Contractual Clauses (SCC) for a controller-processor data processing agreement under Article 28 (Data Processing Agreements) submitted by the Lithuanian supervisory authority.
S. Michael Sirkin discusses a Delaware M&A case, Presidio, outlining the different results obtained by each of the defendants based on their positions and involvement in the case and how this provides guidance for participants in transactions and subsequent litigation.
Andrew J. Koopman, a Temple Law alum and lawyer in the Philadelphia area, co-wrote an article discussing why waiving IP protection for COVID-19 vaccines creates more problems than it solves, and why it may not do much to address underlying distribution problems.
Congress signaled bipartisan support for renewable energy investment in the Taxpayer Certainty and Disaster Relief Act (the Act) of 2020, part of the Consolidated Appropriations Act, 2021. Stradley Ronan Associate Andreas N. Andrews (LAW’14) published an article in Tax Notes and hosted a webcast with the Co-Chair of Stradley Ronan’s Environmental Group, Andrew Levine, about this development.
A high profile action brought recently by the SEC and DOJ against a SpaceX engineer exemplifies the federal government’s ability to monitor the dark web, despite its anonymity. Regardless of the difficulties in monitoring for sensitive information disseminated on the dark web, companies need to take proactive, prophylactic steps to help minimize the danger that company insiders will misuse access to material nonpublic information.
The Consolidated Appropriations Act, 2021 (the act) was passed by Congress on December 21 and signed by President Donald Trump on December 27, 2020. The act includes not only amendments to the Paycheck Protection Program (PPP), but also significant changes to copyright and trademark laws.