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Publications

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February 17, 2015

Internal Investigations and the Risk of Defamation Lawsuits

February 2015

Second Circuit: Class Certification is Alive and Well in Employment Cases Involving Individualized Damages

February 2015

Second Circuit Lays Out New Rules for Restitution

January 2015

2015 Proposed Amendments to Fraud Sentencing Guidelines: A Good Start

January 2015

Patterson Belknap Launches Online Guide Addressing Recent Commercial Division Reforms

January 2015

District Court Vacates Insider Trading Guilty Pleas in Misappropriation Case in Light of Landmark Newman Decision

January 2015

Supreme Court Permits Appeal to Go Forward In LIBOR Antitrust Lawsuit

January 6, 2015

New York Wage Theft Prevention Act Amended – Annual Wage Notices No Longer Required

December 2014

Major Reversal of Insider Trading Convictions after Trial: Second Circuit Sets High Bar for Tippee Liability

December 2014

Amendments needed to reflect $2,500 limit on Health FSA contributions by year end

October 16, 2014

Tax Reform Act of 2014 and the Charitable Deduction

October 2014

If High Court Reverses Teva, Litigation Costs May Increase

October 2014

New Developments and Impending Deadlines for Employer Group Health Plans

October 2014

Scholarships, Grants, and Foreign Students - Tax Compliance Tips for U.S. Institutions

October 2014

Tough Choices Confront Trade Creditors When a Retailer Faces Bankruptcy

September 2014

Adobe Data Breach Ruling Gives New Hope to Plaintiffs

August 2014

Exemption From PFIC Regime for Indirect Ownership Expanded

July 2014

EEOC Issues New Enforcement Guidance on Pregnancy Discrimination

July 2014

The Use of Expert Witnesses for Penalty Determinations in Criminal Antitrust Cases: A Study of United States v. AU Optronics

July 21, 2014

6 Easy-to-Miss Points about New York’s Non-Profit Revitalization Act, Part II of II

July 2014

Unpacking the Employment Implications of Comcast Corp. v. Behrend: The Second Circuit Prepares to Dive In

July 2014

IRS Announces Changes to the Offshore Voluntary Disclosure Program

July 1, 2014

6 Easy-to-Miss Points about New York’s Non-Profit Revitalization Act, Part I of II

July 2014

Appeals Court Confirms that Results of Internal Investigation are Privileged

June 2014

FDA Promises Guidance on Lawful Off-Label Promotion

June 2014

Supreme Court Rejects “Presumption of Prudence” in ESOP Cases

June 2014

Supreme Court Nixes Aereo TV, Holding That Internet Streaming of Broadcast TV to Subscribers Violates Copyright Law

June 2014

The Impact of the Supreme Court’s Recent Halliburton Decision on Securities Litigation

June 2014

Antitrust Update: Second Circuit Adopts Rule Making it Easier to Find Liability for Foreign Anticompetitive Conduct

June 2014

What Donors Need to Know About Appreciated Property

May 2014

FCPA Update: Eleventh Circuit Defines "Instrumentalities" of Foreign Governments

May 2014

New IRS Guidance Regarding Same-Sex Spouses: Employer Action Needed

April 17, 2014

Julie Simeone ’14 wins best oralist at the 42nd Annual Orison S. Marden Moot Court Competition

NYU Law News
April 2014

Significant Changes to New York Estate and Income Tax Enacted

April 2014

5 Steps for Handling an Antitrust Subpoena or CID

March 2014

Who Is a U.S. Person? Disparities Between U.S. Tax and Immigration Law

March 2014

Supreme Court Clarifies Standing For False Advertising Cases

March 2014

Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

March 2014

U.S. District Court Rules that Results of Internal Investigations Conducted in the Ordinary Course of Business are Not Privileged and Must be Produced to Whistleblower

March 2014

Significant Changes Proposed to New York Estate and Income Tax Laws

January 2014

Equitable Mootness: Two Recent Third Circuit Decisions

December 2013

New York City’s Earned Sick Time Act to Go into Effect on April 1, 2014

December 2013

New Carryover Option for Health Flexible Spending Arrangements

November 2013

Recovery Now Available To Madoff Feeder Fund Victims

November 2013

3 Key Issues To Consider Before Choosing An Ad Slogan

November 2013

9 Questions to Ask in Suing a Rival for False Advertising

November 2013

SEC Proposes Crowdfunding Rules Under the JOBS Act

October 2013

Federal Guidance on HRAs, Health FSAs and Other Employer Funding Arrangements Under Health Care Reform

Page 14 of 18

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Firm Highlights

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...
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
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...
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
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...
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.
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...
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...
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...
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...
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...
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
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...
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
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...
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.
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