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Publications

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March 3, 2021

IRS Guidance on Additional Flexible Spending Account and Mid-Year Election Relief Under Cafeteria Plans in 2021 and 2020

February 18, 2021

Federal Circuit Axes Amgen Antibody Patents, Finding Lack of Enablement

February 12, 2021

Securities Market Urgently Needs Federal Insider Trading Law

Law360
February 9, 2021

EEOC Revises Enforcement Guidance on Religious Discrimination

February 4, 2021

Justices Should Revisit 2nd Circ. Theory In NCAA Bribe Case

Law360
February 2, 2021

New York State Issues New Guidance Clarifying Eligibility for COVID-19 Leave

February 1, 2021

2021 Biosimilar Approval and Litigation Update

January 19, 2021

Who Should Apply to IRS’ Voluntary Disclosure Program?

Think Advisor
January 8, 2021

What’s Ahead in 2021 for Reverse-Payment Settlement Litigation

Bloomberg Law
January 6, 2021

Federal Circuit: Post-Employment Assignment Clause Void Under California Law (January 2021)

The Intellectual Property Strategist
January 6, 2021

WTO to Discuss Member Proposal to Waive IP Rights for COVID-19 Technologies

January 5, 2021

Equal Justice Should Apply to All, Including the President’s Friends

Business Crimes Bulletin
January 5, 2021

Paycheck Protection Program Act Update: Consolidated Appropriations Act, 2021

January 4, 2021

NY Ruling On Amazon's Seller Liability Is Good For Plaintiffs

Law360
January 4, 2021

Stimulus Legislation Allows Temporary Changes to Health and Dependent Care Flexible Spending Account Plan Rules

December 22, 2020

The EEOC Issues Clarifying Guidance about COVID-19 Vaccines in the Workplace

December 16, 2020

Ransomware as Reminder: Back to Basics of Cyber Readiness

Legaltech News
December 15, 2020

SECURE Act Update: IRS Issues Guidance with Respect to Safe Harbor Plans

December 14, 2020

New York Passes Postmortem Right of Publicity Statute

December 8, 2020

Circuit Calls for Reintroduction of Parole for Federal Defendants

New York Law Journal
December 7, 2020

DOJ’s Arguments in Trump Litigation Should Benefit Other Defendants

New York Law Journal
December 4, 2020

HHS Broadens Scope of PREP Act Immunity for Individuals and Entities Fighting COVID-19

December 3, 2020

SEC Allows Electronic Signatures

November 19, 2020

For the First Time Since TC Heartland, the Federal Circuit Addresses Venue in an ANDA Case – the Holding May Also Impact BPCIA Litigation

November 18, 2020

State FCA Considerations For Cos. Seeking COVID-19 Relief

Law360
November 17, 2020

Federal Circuit: HP Not Estopped from Challenging Claims Deemed Unchallengeable in IPR That It Had Joined (November 2020)

The Intellectual Property Strategist
November 12, 2020

OFAC Art Transaction Advisory Signals Increased Scrutiny

Law360
November 9, 2020

SECURE Act Update: Nondiscrimination Testing Relief Related to Frozen or Closed Defined Benefit Plans and Changes to Permissible In-Service Distribution Ages for Defined Benefit and Money Purchase Plans

November 5, 2020

OFAC Issues Advisory on Sanctions Risks Arising from High-Value Artwork Transactions

November 3, 2020

SECURE ACT Update: Lifetime Income Illustrations

November 3, 2020

The 'Right to Control' Wire Fraud Theory Should Be Eliminated

Business Crimes Bulletin
October 28, 2020

Amendments to the New York City Earned Safe and Sick Time Act

October 28, 2020

Firm Attorneys Author Three-Part CLO Series in Bloomberg Law

October 27, 2020

SECURE ACT Update: Coverage and Plan Participation for Long-Term Part-Time Employees

October 26, 2020

SECURE ACT Update: Changes to Safe Harbor Notice Rules, New Birth or Adoption Distributions, and Increased Penalties for Missed Filings

October 15, 2020

Breaking Down Barriers to Judicial Clerkships – 5 Questions Asked & Answered

ABA's Before the Bar Blog
September 29, 2020

Department of Labor Announces Proposed Regulations Regarding Worker Classification Under the FLSA

September 17, 2020

Reminder to New York Employers: Sick-Leave Law Compliant Policy due September 30, 2020

September 15, 2020

DOL Issues Revised Regulations on COVID-19-Related Leave Under the FFCRA

September 15, 2020

Food Label Ruling Shows How To Make Preemption Stick

Law360
September 14, 2020

Federal Circuit: ITC Did Not Err in Denying Non-Respondent's Petition to Rescind Exclusion Order Based on Invalidity Grounds (September 2020)

The Intellectual Property Strategist
September 8, 2020

Department of Labor Issues Additional Guidance on COVID-19-Related Leave Based on School Reopening

September 1, 2020

Courts Are Right To Limit Disclosure Requirements For Cos.

Law360
August 11, 2020

Looking Ahead to 2021 with a Focus on Your Estate Plan

August 5, 2020

Federal Judge in SDNY Strikes Down Key Limitations on Leave Under the FFCRA

July 28, 2020

Department of Labor Issues New Guidance, Including Much Needed Guidance on Telework

July 17, 2020

INSIGHT: Implications of Covid-19 for Catastrophe Bond Litigation

Bloomberg Law
July 16, 2020

COVID-19 Business Interruption Coverage – Chief Roadblocks And Potential Paths To Coverage For Commercial Losses In New York

Mealey's Emerging Insurance Disputes

Page 7 of 18

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Firm Highlights

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