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Publications

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October 25, 2024

We Need a Binding and Enforceable Supreme Court Ethics Code

The National Law Journal
October 7, 2024

DOL Updates and Confirms Cybersecurity Guidance Applies to All ERISA Plans

Employee Benefits and Executive Compensation Alert
October 2, 2024

Unpacking Nazi-Era Art Restitution Cases Under HEAR Act

Law360
September 19, 2024

Cross-Border Issues for Founders with U.S. Companies

Founder Focus Alert
September 12, 2024

Fearless Fund Settles: Settlement Will Shape Law on Race-Based Grantmaking in Eleventh Circuit While Leaving Issue Unresolved Nationally

Employment Law and Tax-Exempt Organizations Alert
September 11, 2024

Court Blocks FTC Rule Banning Almost All Worker Non-Compete Deals

Employment Law Alert
September 5, 2024

Ch. 11 Ruling Shows Early Attempt To Tackle Purdue Fallout

Law360
September 3, 2024

Interim Guidance on Matching Qualified Student Loan Payments

Employee Benefits and Executive Compensation Alert
September 1, 2024

Purchase Agreement Pitfalls to Avoid - Traps for the Unwary

ABA's Probate & Property Magazine
August 2024

International Arbitration, Difficulty, and Pakistan

The American Review of International Arbitration
August 30, 2024

Bayer Antitrust Case Hinged On Evolving Market Definition

Law360
August 12, 2024

Navigating Class Certification Challenges in the Antitrust Context

GCR's Americas Antitrust Review 2025
June 5, 2024

Fearless Fund Decision May Impact Race-Based Grantmaking

Employment Law and Tax-Exempt Organizations Alert
June 3, 2024

Key Employment Issues for Founders

Founder Focus Alert
May 28, 2024

FTC Approves Final Rule Banning Non-Compete Clauses

Employment Law Alert
May 22, 2024

Playbook for Advising Young High-Net-Worth Entrepreneurs

Wealth Management's Trusts & Estates Magazine
May 14, 2024

When The Platform Is The Product, Strict Liability Can Attach

Law360
May 13, 2024

U.S. Regulators Emphasize Pursuit of Enforcement Actions Against Non-U.S. Persons and Entities

Business Crimes Bulletin
May 9, 2024

Extended Relief for Required Minimum Distributions in 2024

Employee Benefits and Executive Compensation Alert
April 24, 2024

EEOC Issues Final Rule and Interpretive Guidance on Pregnant Workers Fairness Act

Employment Law Alert
April 11, 2024

Back Labels in False Ad Cases Get Some Clarity In 9th Circ.

Law360
April 4, 2024

Does Your Retirement Plan Need a 'PLESA'?

Employee Benefits and Executive Compensation Alert
April 2, 2024

New York City's Notice and Distribution Requirement of "Workers' Bill of Rights"

Employment Law Alert
March 29, 2024

The Hateful Attacks on Adeel Mangi

The Atlantic
March 28, 2024

Is a Platform Also a Product? One New York Court Says Yes, and It's Not Alone

New York Law Journal
March 25, 2024

Bankruptcy Ruling Stresses Value of Client Communication

Law360
March 19, 2024

Labor Department Issues New Independent Contractor Rule

Employment Law Alert
March 13, 2024

U.S. Copyright Office Proposes Rule for Group Registration of Published Two-Dimensional Artwork

Art and Museum Law Alert
March 7, 2024

501(c)(4) Organizations: Giving with an Edge

Founder Focus Alert
March 5, 2024

Increase in Securities Litigation and Regulatory Scrutiny Concerning Artificial Intelligence

March 2024

Federal Circuit: ITC Did Not Err In Finding Violation Of Section 337

The Intellectual Property Strategist
February 28, 2024

Your Estate Plan and the Corporate Transparency Act

Trusts and Estates Alert
February 12, 2024

New York State Education Department Proposes Rules Relating to Affiliations Between New York and Out-of-State Institutions of Higher Education

Tax-Exempt Organizations Alert
February 5, 2024

Grin and Bare It, Part III: U.S. Tax Consequences For a Bare Owner Who Is a U.S. Taxpayer

Tax Notes
January 30, 2024

2024: A New Year; A New Reporting Regime

Corporate Alert
January 25, 2024

January 2024 Legislative Round Up

Tax-Exempt Organizations Alert
January 2024

Federal Circuit: PTAB Did Not Err In Finding That It Retained Authority to Issue Final Written Decision After Deadline Passed

The Intellectual Property Strategist
January 17, 2024

Supply Demanded: Ninth Circuit Confirms Classwide Damages Models Must Account for Supply-Side Factors

December 28, 2023

Fraud Detection and Investigation

Elgar's Encyclopedia of Nonprofit Management, Leadership and Governance
December 22, 2023

2023 Amendments to General Obligations Law 5-336

Employment Law Alert
December 14, 2023

Lessons from DOJ's Wave of Labor Market Prosecutions

Law360
December 11, 2023

Navigating Asset Tracing Challenges in Bankruptcy

Law360
December 4, 2023

Takeaways from the SEC Division of Enforcement’s FY 2023 Report

November 30, 2023

QSBS Rollovers

Founder Focus Alert
November 27, 2023

IRS Issues Proposed Regulations on Donor-Advised Funds

Tax-Exempt Organizations Alert
November 7, 2023

UPDATE: Issue Lines Drawn in SEC Shadow Trading Case

November 2023

Enhanced Oversight of Search Warrants and Title III Wiretaps

Business Crimes Bulletin
October 19, 2023

EEOC Proposes New Enforcement Guidance on Harassment in the Workplace

Employment Law Alert

Page 3 of 18

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Firm Highlights

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...
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.
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 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
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
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...
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...
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
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: 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...
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.
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 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
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
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...
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