Publications & Presentations
We encourage you to peruse this Publications & Presentations section for timely analysis and industry insights, including bylined articles, client alerts, white papers, practice and industry newsletters, audio and video broadcasts, featuring interviews with our lawyers, as well as case studies highlighting compelling legal challenges our clients have faced.
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Recent PublicationsView all Publications
The Admiral Sets A Good Course
This article was originally published on The Huffington Post on June 20, 2014.
Authors: Brian E. Finch
Admiral Mike Rogers, the new leader of the National Security Agency and Cyber Command at the Defense Department, certainly has taken a different approach from his predecessor, General Keith Alexander. Right out of the gate, Admiral Rogers noted that the NSA had a public image issue and that it had lost some of its credibility with the American public.
United States Supreme Court to Review Ruling in Direct Marketing
Authors: Jeffrey M. Vesely, Michael J. Cataldo, Paul T. Casas
On July 1, 2014, the United States Supreme Court agreed to review the 10th Circuit Court of Appeals decision in Direct Marketing Association v. Brohl.1 The Court of Appeals held that federal courts lack jurisdiction under the Tax Injunction Act (“TIA”) to address Direct Marketing Association’s (“DMA”) challenge to Colorado’s use tax notice and reporting provisions.
IRS Gives QLACs the Green Light: Final Regulations Issued
Authors: Peter J. Hunt, Amber A. Ward
On July 1, 2014, the Internal Revenue Service (“IRS”) issued final regulations (“Final Regulations”) that permit employers and IRA providers to offer “qualified longevity annuity contracts” or “QLACs” under defined contribution plans and IRAs. QLACs allow individuals to manage their retirement income by deferring payment of a portion of their retirement benefits to later in life. Individuals can apply up to the lesser of $125,000 or 25 percent of their defined contribution or IRA account balances to purchase QLACs. Payments under the QLAC begin at an advanced age (but not later than age 85) and continue through the remainder of the individual’s life. QLACs may become a valued tool in retirement planning, but the new regulations leave unanswered certain key questions about their utility.