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Publications

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December 5, 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

October 2013

New Wage Deduction Regulations Finalized by New York State Department of Labor

October 2013

Stanwich Clarifies Wagoner Rule in Fraudulent Transfer Cases

October 2013

Mayor Bloomberg Signs Pregnancy Discrimination Ban Into Law

September 2013

Important IRS Guidance on Same-Sex Marriage

July 2013

SEC Adopts JOBS Act Private Placement Provisions: Lifts Ban on General Solicitation and Advertising in Private Placements

July 2013

UPDATE: One-Time Extension for Furnishing Annual Fee Disclosures to Participants

July 2013

Implications of the Supreme Court’s Windsor Decision on Estate Planning for Same-sex Couples

July 2013

IRS/Treasury Provides One-Year Delay For Certain Employer Health Coverage Reporting And Employer “Pay Or Play” Penalty Taxes

July 2013

REMINDER: Ongoing Participant Fee Disclosure Obligations for Retirement Plan Sponsors

July 2013

Supreme Court Ruling on Same-Sex Marriage: Impact on Employee Benefits

July 2013

Action Items for Employers: Notice to Employees of Health Insurance Marketplace & Related Updates to COBRA Election Notices

June 2013

Decision Alert: Supreme Court Holds Class Action Waiver in Arbitration Agreement is Enforceable

June 2013

New York City Passes Law Prohibiting Discrimination Against the Unemployed

May 2013

Eagerly Anticipated Proposed Wage Deduction Regulations Announced by New York State DOL

May 2013

Settling Its First Genetic Information Nondiscrimination Act (GINA) Lawsuit, EEOC Acts on Priority

April 2013

Delaware Chancery Court Holds that a Reverse Triangular Merger Is Not an Assignment by Operation of Law

April 2013

SEC Outlines Position on FD Disclosure Using Social Media

April 2013

Updates from the Second Circuit and Supreme Court About Arbitration Provisions and Potential Impact on Employers

March 2013

IRS Relief for 403(b) Retirement Plans

March 2013

New Employer Shared Responsibility Penalty Guidance: Timely Employer Action Needed

February 2013

New Year Brings New FCRA Forms for Employers and Possibly Additional Notification Requirements

January 2013

Pregnancy Discrimination Law Update

January 2013

FTC Drops Bomb on Pom: Finds Ads Touting Health Benefits of Pomegranates Unsubstantiated and False

January 2013

NLRB Issues Pair of Decisions Limiting Employer Discipline and Policies Regarding Social Media

January 2013

Fiscal Cliff Legislation - Employee Benefits and Compensation Provisions of Interest

January 2013

Second Circuit Declares Off-Label Promotion Ban Unconstitutional: Implications for False Claims Act Defendants

January 2013

American Taxpayer Relief Act of 2012 Alerts

January 2013

American Taxpayer Relief Act of 2012: Tax Implications for U.S. Taxpayers Living Abroad

January 2013

Estate Planning Implications of the Fiscal Cliff Deal

January 2013

EEOC Alerts Employers to Potential Title VII and ADA Rights of Employees Who Experience Domestic Violence, Sexual Assault or Stalking

January 2013

Charitable Giving Under the New Tax Law: A Unique (But Brief) Opportunity for IRA Rollovers and Other Highlights

January 2013

Tax-Free Employee Educational Assistance Programs Extended by Fiscal Cliff Legislation

December 2012

Impending Change in Tax Treatment of Educational Assistance Programs

December 2012

A.G. Schneiderman Announces New Electioneering Disclosure Requirements for Nonprofits

December 2012

IRS Allows Charitable Contributions To Disregarded Entities

November 2012

NLRB Clarifies Rules on Confidentiality Instructions During Disciplinary Investigations

November 2012

Foreign Corrupt Practices Act Guide Issued by DOJ and SEC

November 2012

Sunbeam Products, Inc. v. Chicago American Manufacturing, LLC

November 2012

Hurricane Sandy - Paths to Relief

October 2012

Lehman Bankruptcy Update: Lehman Reaches $38 Billion Deal With European Unit

October 2012

FTC Releases Final Guides for "Green" Marketing and Environmental Claims

September 2012

Checklist for Retirement Plan Sponsors in Reviewing Fee Disclosures from Service Providers

Page 15 of 19

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Firm Highlights

Firm News
Barbara Mullin Named Among Benchmark Litigation’s 2026 Top 250 Women in Litigation
Partner Barbara Mullin has been named one of Benchmark Litigation’s 2026 Top 250 Women in Litigation. The ranking uses an extensive research process, including “months of investigation into individual litigators’ professional activities as well as client feedback surveys and one-on-one interviews” to identify women who are “top players” in their field. To learn more, please click here.
Event
Michael Arlein to Speak on Digital Asset Estate Planning Webinar
On Wednesday, October 14, Partner Michael Arlein will speak on a SMQKE Room webinar titled "Digital Asset Estate Planning for Crypto Founders & Holders." Mr. Arlein will share practical guidance on the legal mechanics and multi-generational planning required for significant digital asset holdings.
Publication
Pharmacy Benefit Managers in the Crosshairs of Enforcement and Reform
Pharmacy benefit managers have been in the crosshairs of enforcement and reform efforts for several years. At the federal level, the Federal Trade Commission has obtained favorable settlements for the government, and Congress passed PBM reform in the Comprehensive Appropriations Act in February. Some states have also enacted their own legislation, which has become the latest battleground as PBMs level constitutional challenges to state efforts to regulate PBMs’ limitations on where and how patients can fill prescriptions. The outcome of these challenges may dictate whether other states take similar action, and whether PBM influence on pharmacy selection continues to grow. To continue reading Amy N. Vegari and Sarah Brand Wasson's article in The National Law Journal, please click here.
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
DOJ Revises Justice Manual to Strengthen False Claims Act Enforcement
On September 18, 2026, the Department of Justice announced two revisions to the Justice Manual aimed at strengthening False Claims Act (“FCA”) enforcement. The first revision reinforces DOJ's longstanding position that sub-regulatory guidance cannot impose legal obligations beyond those established by statute or regulation. The second—and, for companies facing qui tam litigation exposure, the more consequential—directs DOJ attorneys to consider exercising the government's dismissal authority when it declines to intervene in a qui tam action. In particular, where the government does not seek immediate dismissal, the new guidance calls for DOJ to revisit that assessment as the litigation progresses. In other words, when DOJ declines to join a whistleblower lawsuit, its attorneys are now encouraged to affirmatively dismiss unmeritorious complaints....
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
Greg Baker to Speak at Practising Law Institute's Broker/Dealer Regulation and Enforcement 2026
On Thursday, October 8, Partner Greg Baker will speak on a panel at the Practising Law Institute's Broker/Dealer Regulation and Enforcement 2026 conference titled "Ethical Issues Facing Lawyers in the Financial Services Industry." Mr. Baker will join James Q. Walker (Partner, Ashurst Perkins Coie), Allison Cambria (Head of Litigation and Regulatory Enforcement - Americas, Deutsche Bank), Ilene B. Marquardt (Head of Legal Engagement, Client Relationship Group, Wells Fargo Advisors), and Christopher K. Williams (Associate General Counsel, Fidelity Investments) to share guidance on managing conflicts of interest and privilege issues. To learn more, please click here.
Publication
New York Appellate Court Limits the Manhattan DA’s Use of Criminal Turnover Orders to Resolve Disputed Art Ownership
On September 17, 2026, the New York Appellate Division, First Department, issued a major decision in In the Matter of an Application for a Search Warrant to Search the Premises Located at The Art Institute of Chicago. The court considered whether N.Y. Penal Law § 450.10, a criminal turnover statute, authorizes a court to adjudicate disputed ownership of property and order its surrender without affording the holder full civil due process (and instead proceeding by way of a summary proceeding in criminal court). The First Department unanimously held that it does not, vacating a seizure warrant and turnover orders that had directed the Art Institute of Chicago (“AIC”) to surrender a painting to the heirs of a Holocaust victim. (Slip Op....
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...
Blog Post
Delaware Bankruptcy Court Crafts Test Concerning Post-Confirmation “Related-To” Jurisdiction
The filing of a bankruptcy case creates an estate consisting of the debtor’s legal and equitable property. The estate will continue until the debtor’s confirmed plan of reorganization or liquidation goes effective. It will then terminate, and the property will either revest in the reorganized debtor or be transferred to another entity such as a post-confirmation liquidation trust. Now and then, bankruptcy judges face this issue: after plan confirmation, when can a liquidation trustee assert state law claims in a lawsuit filed in the bankruptcy court? In terms of a bankruptcy court’s subject matter jurisdiction, the question can be articulated this way: when can a bankruptcy court have post-confirmation related-to jurisdiction over such claims under 28 U.S.C. section 1334?[i] A bankruptcy judge...
Firm News
Barbara Mullin Named Among Benchmark Litigation’s 2026 Top 250 Women in Litigation
Partner Barbara Mullin has been named one of Benchmark Litigation’s 2026 Top 250 Women in Litigation. The ranking uses an extensive research process, including “months of investigation into individual litigators’ professional activities as well as client feedback surveys and one-on-one interviews” to identify women who are “top players” in their field. To learn more, please click here.
Event
Michael Arlein to Speak on Digital Asset Estate Planning Webinar
On Wednesday, October 14, Partner Michael Arlein will speak on a SMQKE Room webinar titled "Digital Asset Estate Planning for Crypto Founders & Holders." Mr. Arlein will share practical guidance on the legal mechanics and multi-generational planning required for significant digital asset holdings.
Publication
Pharmacy Benefit Managers in the Crosshairs of Enforcement and Reform
Pharmacy benefit managers have been in the crosshairs of enforcement and reform efforts for several years. At the federal level, the Federal Trade Commission has obtained favorable settlements for the government, and Congress passed PBM reform in the Comprehensive Appropriations Act in February. Some states have also enacted their own legislation, which has become the latest battleground as PBMs level constitutional challenges to state efforts to regulate PBMs’ limitations on where and how patients can fill prescriptions. The outcome of these challenges may dictate whether other states take similar action, and whether PBM influence on pharmacy selection continues to grow. To continue reading Amy N. Vegari and Sarah Brand Wasson's article in The National Law Journal, please click here.
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
DOJ Revises Justice Manual to Strengthen False Claims Act Enforcement
On September 18, 2026, the Department of Justice announced two revisions to the Justice Manual aimed at strengthening False Claims Act (“FCA”) enforcement. The first revision reinforces DOJ's longstanding position that sub-regulatory guidance cannot impose legal obligations beyond those established by statute or regulation. The second—and, for companies facing qui tam litigation exposure, the more consequential—directs DOJ attorneys to consider exercising the government's dismissal authority when it declines to intervene in a qui tam action. In particular, where the government does not seek immediate dismissal, the new guidance calls for DOJ to revisit that assessment as the litigation progresses. In other words, when DOJ declines to join a whistleblower lawsuit, its attorneys are now encouraged to affirmatively dismiss unmeritorious complaints....
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...
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