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Federal Circuit Ruling on LTE Technologies Standard Essential Patents

Standard Essential Patents SEP are patents that claim inventions needed to comply with technical standard e.g., 3G or LTE standards in mobile telecommunications technology. SEP can benefit the patentee when licensed to standard implementers. Federal Circuit clarified conditions.
Finjan Inc Us Court Silicon Graphics Inc International Trade Commission Computing Corp Us International Trade Commission

IRS Clarifies Partial Plan Termination Relief Under 2020 Legislation | Groom Law Group, Chartered

To embed, copy and paste the code into your website or blog: On April 27, the Internal Revenue Service (“IRS”) issued informal guidance on partial plan terminations as part of the COVID-related tax relief provided under Consolidated Appropriations Act of 2021. The Relief Act was intended to provide a measure of relief for qualified plan sponsors that experienced layoffs due to COVID-19. The layoff of a significant number of employees could cause a plan to incur a partial plan termination. ...
Revenue Service Groom Law Group Internal Revenue Service Taxpayer Certainty Disaster Tax Relief Act Appropriations Act

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