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Publications

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March 22, 2017

IRS Sets Deadline for Retroactive Fixes to 403(b) Retirement Plan Documents

March 20, 2017

Dueling Cybersecurity Regulations for Health Care: HHS Meets New York State

March 20, 2017

New York Paid Family Leave Rules Announced: Delivery Date January 1, 2018

February 21, 2017

NJ Supreme Court Takes Us Back in Time on Tort Statute of Limitations

February 21, 2017

The New York Department of Financial Services Issues Its Final Cybersecurity Regulation

January 3, 2017

Start Spreading the News: The Minimum Wage is Up in New York

December 22, 2016

Discontent At Fed. Circ. Grows Post Cuozzo

December 16, 2016

2016 Year-End Trusts & Estates Update

December 15, 2016

Supreme Court in Salman Says: "This One Is Easy," Reaffirming Dirks and Rejecting Newman

December 15, 2016

The Foreign Plaintiff Problem

December 6, 2016

Action is Necessary: Designate Your Copyright Agent To Ensure Your DMCA Safe Harbor Protection Continues

December 6, 2016

Supreme Court in Salman Says: “This One Is Easy,” Reaffirming Dirks and Rejecting Newman

November 29, 2016

Second Circuit Clarifies Scope Of Proffer Agreement Waivers

November 29, 2016

Understanding The New Supporting Organization Proposed Regulations

November 8, 2016

Tax Planning for Foreign Couples Buying U.S. Homes: Article Series in Bloomberg BNA's Daily Tax Report

November 7, 2016

New York’s Highest Court Rules that Yoga Instructors are Independent Contractors: But Can Other Employers Hold that Pose?

October 25, 2016

A New Tool for Anti-Bribery Compliance Program: ISO 37001

October 20, 2016

NYS Cyber Crack Down Looms: What Every Financial Institution, Insurer and Their Board Must Know

October 7, 2016

Following the Money: The EEOC Requires Big Employers to Track Pay Data

September 29, 2016

IRS to Update 1967 Revenue Ruling Relating to Change of Domicile

September 29, 2016

Trending Now: Political Activities and Social Media

September 21, 2016

Fall into the GAAP: New Not-for-Profit Financial Reporting Standards Issued

September 8, 2016

“Don’t retaliate! (We really mean it)”: EEOC and Second Circuit Crack Down on Workplace Retaliation

September 1, 2016

Timed Trials: Worth a Try

Litigation by the American Bar Association
August 10, 2016

Significant Changes Proposed to Rules for Valuing Interests in Family-Controlled Entities

August 2, 2016

New Rules on Section 83(b) Elections

July 28, 2016

New Proposed Regulations for Section 457(f) Nonqualified Deferred Compensation Arrangements of Non-Profit and Governmental Entities

July 5, 2016

Rowland Conviction Rests on Expansive Interpretation of Sarbanes-Oxley

June 20, 2016

‘Lead Generation’ Business Under Regulatory Glare for Privacy Violations

June 17, 2016

Supreme Court Endorses Implied Certification Theory of Liability But Establishes "Demanding" Materiality Standard Under the False Claims Act

May 26, 2016

Beware the life insurance tax trap

May 24, 2016

Tick-Tock: The Overtime Clock Starts Running For Millions More Workers

May 19, 2016

OUCH! Now What? OSHA Creates New Rules for Reporting and Submitting Records of Workplace Injuries and Illnesses

May 19, 2016

China’s New Laws on Foreign and Domestic NGOs

May 19, 2016

Take Notice (And Give Notice!): The “Defend Trade Secrets Act of 2016” (DTSA) Requires Immediate Employer Action

May 18, 2016

Proposed Regulations on Foreign-Owned U.S. Disregarded Entities

May 13, 2016

Managing Cybersecurity Risk for Nonprofit Organizations: A Fiduciary Duty?

May 2016

New York Non-Profit Revitalization Act Reforms Governance Rules for Nonprofits

May 5, 2016

Supreme Court: Criminal Defendants Can Use Their Own Funds to Hire Counsel

April 27, 2016

A Breakthrough Technology is Caught in an Epic Patent Battle

April 25, 2016

Tyson Foods: Victory in Defeat for Class-Action Defendants?

April 7, 2016

Family Matters: Governor Cuomo Unveils an Ambitious Plan for Paid Family Leave and a Higher Minimum Wage in New York

March 21, 2016

Looking Before You Leap

March 21, 2016

The Filibuster Is Unconstitutional

The National Law Journal
March 16, 2016

Biosimilar Makers Turn To IPRs Despite Mixed Results

March 7, 2016

Proposed Regulations Relating to Type I and Type III Supporting Organizations

February 22, 2016

In re Creative Finance Ltd: Chapter 15 Case Dismissed

February 4, 2016

“Show Me the Money”: EEOC Seeks Pay Data from Large Employers

Page 12 of 18

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Firm Highlights

Event
Clint Morrison to Speak at Kisaco Research's 2026 Trade Secret Legal Protection North America Conference
On Monday, September 14, Partner Clint Morrison will speak on a panel at Kisaco Research's 2026 Trade Secret Legal Protection North America Conference titled "Reverse Engineering and Trade Secret Misappropriation: Where Courts are Drawing the Line." Mr. Morrison will join Carl Alexander Dinges (Partner, Bonabry), Eda Stark (Global IP Transactions & Litigation Managing Counsel, Olympus), and Victoria Cundiff (Adjust Professor, University of Pennsylvania Carey Law School) to discuss when a reverse engineering defense may be helpful, and how recent decisions have brought the defense under the spotlight. To learn more, please click here.
Blog Post
You Win Some and Lose Some: Judge Liman Decides Competing Motions to Compel
On September 4, 2026, District Judge Lewis J. Liman (S.D.N.Y.) granted in part and denied in part Plaintiff Lashify, Inc.’s (“Lashify”) motion to compel discovery and denied Defendants Qingdao Network Technology Co., Ltd., d/b/a UCoolMe and Vivicute Limited’s (“UCoolMe”) motion to compel. Lashify, Inc. v. Qingdao Network Tech. Co., Ltd., No. 25-cv-4183 (S.D.N.Y. Sep. 4, 2026). Lashify’s Motion to Compel Lashify moved to compel UCoolMe to provide responses to discovery requests relating to: (i) product samples and raw materials; (ii) manufacturing; (iii) employees and supply chain; (iv) marketing; and (v) finances. Id. at *2. The Court found that each of those topics were relevant under Fed. R. Civ. P. 26(a) and that UCoolMe did not sufficiently respond to discovery requests related to...
Event
Firm Partners to Speak at Kisaco Research's 2026 Pharma & Biotech Patent Litigation North America Conference
On Tuesday, September 15, Partners Andrew D. Cohen and Lachlan S. Campbell-Verduyn will moderate a roundtable discussion at Kisaco Research's 2026 Pharma & Biotech Patent Litigation North America Conference titled "Formulation, Delivery, and Route-of-Administration Patents." Dr. Cohen and Dr. Campbell-Verduyn will explore how branded and biosimilar companies build, litigate, and defend formulation and delivery patents as core composition claims expire and these assets become the last line of exclusivity. To learn more, please click here.
Publication
SEC Proposes Regulation E-Delivery: Practical Implications
On July 16, 2026, the U.S. Securities and Exchange Commission (the “SEC” or “Commission”) proposed Regulation E-Delivery[i], a new regulatory framework that would permit covered entities to deliver required information to investors and other recipients electronically as the default method, without first obtaining affirmative consent. Comments on the proposal are due September 21, 2026, and the Commission proposes a two-year compliance period following any final rule adoption. In Part 1 of this series, we provided an overview of proposed Regulation E-Delivery and defined its key concepts, including covered entities, covered information, and covered recipients. In Part 2, we explained how electronic delivery would function under the proposed rule. In Part 3, we address the practical implications and the potential economic impact...
Publication
SEC Proposes Regulation E-Delivery: How Will E-Delivery Work?
On July 16, 2026, the U.S. Securities and Exchange Commission (the “SEC” or “Commission”) proposed Regulation E-Delivery[i], a new regulatory framework that would permit covered entities to deliver required information to investors and other recipients electronically as the default method, without first obtaining affirmative consent. In Part 1 of this 3-Part series, we provided an overview of proposed Regulation E-Delivery and defined its key concepts, including covered entities, covered information, and covered recipients. In this Part 2, we provide a high-level overview of how electronic delivery as proposed under Regulation E-Delivery is expected to function. In Part 3, we will address the practical implications Regulation E-Delivery is expected to have on covered entities. How Electronic Delivery is Expected to Work Electronic Address and...
Firm News
Firm Achieves Appellate Victory on Behalf of Gilead Sciences
On August 13, 2026, Patterson Belknap secured a significant appellate victory for our client, Gilead Sciences, Inc. (“Gilead”), in a trademark lawsuit brought to stop the alleged illegal importation and sale in the United States of international, non-FDA-approved Gilead medicines. The Court of Appeals for the Fourth Circuit affirmed the district court’s issuance of a preliminary injunction against all defendants in the action, enjoining them from violating Gilead’s trademark rights by importing or facilitating the importation of these foreign medicines through illicit and potentially unsafe channels. The lawsuit was initially filed in the U.S. District Court for the District of Maryland in December 2024, after Gilead received a report from a concerned physician that a Maryland patient had received through the mail...
Blog Post
SEC Enforcement Launches New Financial Reporting and Accounting Unit
On August 5, 2026, the Securities and Exchange Commission announced its most recent step in its shift of enforcement priorities with the establishment of a new Financial Reporting and Accounting Unit.[1] According to the SEC’s press release, the Unit will operate within the Enforcement Division as a central resource for all SEC divisions pursuing financial reporting fraud as well as broader efforts.[2] This move is the latest in Chair Atkin’s efforts to “retur[n] the agency to its core mission of protecting investors; facilitating capital formation; and maintaining fair, orderly, and efficient markets.”[3] Commenting on the new unit’s launch, David Woodcock, Director of the Agency’s Enforcement Division, stated: Since my return to the Division, I have been assessing every aspect of our staffing to...
Blog Post
AI Companies Find Value in Bankrupt Companies
Spirit Airlines filed for bankruptcy in November 2024 and, after emerging from bankruptcy, filed again in August 2025. During the second case, the company tried to find a way to keep the airline in business but to no avail. In May 2026, Spirit Airlines pivoted towards a wind-down and ceased operations. This summer, as a part of its wind-down, Spirit Airlines began marketing its remaining assets. It had plenty of traditional assets to sell. For example, the debtors’ bid procedures motion filed in May 2026 listed the following assets: takeoff and landing slots at LaGuardia Airport; aircraft hangar(s); corporate headquarters; training center; multi-family residential buildings; ground service equipment; spare engines; flight simulators; aircraft maintenance equipment; and assets related to the...
Publication
IRS Proposes Standardized Rollover Forms and Process to Facilitate Plan-to-Plan Transfers
The Internal Revenue Service (“IRS”) recently released Notice 2026-49 (the “Notice”), proposing sample forms and a standardized five-step process for rollovers to eligible retirement plans under Section 324 of the SECURE 2.0 Act. The proposed process is intended to simplify, standardize, facilitate, and expedite rollovers by shifting toward standardized, electronic, plan-to-plan processing. Use of the sample forms and procedures is currently optional, and the Notice does not provide safe harbors for plans that adopt them. Background The rollover process has long lacked uniformity, and has been burdened with inefficiencies and delays relating to the use of paper checks. The Government Accountability Office (“GAO”) reached similar conclusions in its 2013 and 2024 reports.[1] The Notice cites these concerns and explains that Section 324...
Firm News
Firm Secures Complete Patent Litigation Victory on Behalf of J&J
On August 31, 2026, Patterson Belknap secured a victory on behalf of Janssen Pharmaceuticals, Inc. (a subsidiary of Johnson & Johnson) in a Hatch-Waxman patent infringement litigation relating to Spravato®, its blockbuster esketamine nasal spray approved for the treatment of treatment-resistant depression and major depressive disorder with suicidal ideation. This litigation was initiated after an ANDA filing by Sandoz, Inc. (“Sandoz”) in 2023, seeking FDA approval for its generic version of Spravato. Janssen asserted that Sandoz’s proposed generic product would infringe certain claims of U.S. Patent Nos. 11,446,260, 10,869,844; 11,173,134; and 11,311,500.  Sandoz counterclaimed for declaratory judgment that each of the asserted patent claims was invalid under 35 U.S.C. §103 and/or § 112.  On August 31, 2026, the U.S. District...
Event
Clint Morrison to Speak at Kisaco Research's 2026 Trade Secret Legal Protection North America Conference
On Monday, September 14, Partner Clint Morrison will speak on a panel at Kisaco Research's 2026 Trade Secret Legal Protection North America Conference titled "Reverse Engineering and Trade Secret Misappropriation: Where Courts are Drawing the Line." Mr. Morrison will join Carl Alexander Dinges (Partner, Bonabry), Eda Stark (Global IP Transactions & Litigation Managing Counsel, Olympus), and Victoria Cundiff (Adjust Professor, University of Pennsylvania Carey Law School) to discuss when a reverse engineering defense may be helpful, and how recent decisions have brought the defense under the spotlight. To learn more, please click here.
Blog Post
You Win Some and Lose Some: Judge Liman Decides Competing Motions to Compel
On September 4, 2026, District Judge Lewis J. Liman (S.D.N.Y.) granted in part and denied in part Plaintiff Lashify, Inc.’s (“Lashify”) motion to compel discovery and denied Defendants Qingdao Network Technology Co., Ltd., d/b/a UCoolMe and Vivicute Limited’s (“UCoolMe”) motion to compel. Lashify, Inc. v. Qingdao Network Tech. Co., Ltd., No. 25-cv-4183 (S.D.N.Y. Sep. 4, 2026). Lashify’s Motion to Compel Lashify moved to compel UCoolMe to provide responses to discovery requests relating to: (i) product samples and raw materials; (ii) manufacturing; (iii) employees and supply chain; (iv) marketing; and (v) finances. Id. at *2. The Court found that each of those topics were relevant under Fed. R. Civ. P. 26(a) and that UCoolMe did not sufficiently respond to discovery requests related to...
Event
Firm Partners to Speak at Kisaco Research's 2026 Pharma & Biotech Patent Litigation North America Conference
On Tuesday, September 15, Partners Andrew D. Cohen and Lachlan S. Campbell-Verduyn will moderate a roundtable discussion at Kisaco Research's 2026 Pharma & Biotech Patent Litigation North America Conference titled "Formulation, Delivery, and Route-of-Administration Patents." Dr. Cohen and Dr. Campbell-Verduyn will explore how branded and biosimilar companies build, litigate, and defend formulation and delivery patents as core composition claims expire and these assets become the last line of exclusivity. To learn more, please click here.
Publication
SEC Proposes Regulation E-Delivery: Practical Implications
On July 16, 2026, the U.S. Securities and Exchange Commission (the “SEC” or “Commission”) proposed Regulation E-Delivery[i], a new regulatory framework that would permit covered entities to deliver required information to investors and other recipients electronically as the default method, without first obtaining affirmative consent. Comments on the proposal are due September 21, 2026, and the Commission proposes a two-year compliance period following any final rule adoption. In Part 1 of this series, we provided an overview of proposed Regulation E-Delivery and defined its key concepts, including covered entities, covered information, and covered recipients. In Part 2, we explained how electronic delivery would function under the proposed rule. In Part 3, we address the practical implications and the potential economic impact...
Publication
SEC Proposes Regulation E-Delivery: How Will E-Delivery Work?
On July 16, 2026, the U.S. Securities and Exchange Commission (the “SEC” or “Commission”) proposed Regulation E-Delivery[i], a new regulatory framework that would permit covered entities to deliver required information to investors and other recipients electronically as the default method, without first obtaining affirmative consent. In Part 1 of this 3-Part series, we provided an overview of proposed Regulation E-Delivery and defined its key concepts, including covered entities, covered information, and covered recipients. In this Part 2, we provide a high-level overview of how electronic delivery as proposed under Regulation E-Delivery is expected to function. In Part 3, we will address the practical implications Regulation E-Delivery is expected to have on covered entities. How Electronic Delivery is Expected to Work Electronic Address and...
Firm News
Firm Achieves Appellate Victory on Behalf of Gilead Sciences
On August 13, 2026, Patterson Belknap secured a significant appellate victory for our client, Gilead Sciences, Inc. (“Gilead”), in a trademark lawsuit brought to stop the alleged illegal importation and sale in the United States of international, non-FDA-approved Gilead medicines. The Court of Appeals for the Fourth Circuit affirmed the district court’s issuance of a preliminary injunction against all defendants in the action, enjoining them from violating Gilead’s trademark rights by importing or facilitating the importation of these foreign medicines through illicit and potentially unsafe channels. The lawsuit was initially filed in the U.S. District Court for the District of Maryland in December 2024, after Gilead received a report from a concerned physician that a Maryland patient had received through the mail...
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