A ruling by the Illinois appeals court in Flores v AON Corporation[1] set a new low(er) bar for proof of injury in a data breach class action suit. In the initial pleadings, the plaintiffs alleged that they had suffered damages in the form of: (1) damages to and diminution in […]
Publications
Life After Warhol: Will Kat Von D’s Use Be Considered Fair or Infringement?
On October 11, 2023, a California federal judge granted Jeffrey B. Sedlik’s (“Sedlik”) motion to reconsider whether famous tattoo artist Kat Von D’s (“Von D”) Miles Davis tattoo infringed his copyright. In 2017, Kat Von D posted a jazz series on social media which included posts of a tattoo based […]
IRS Clarifies Which Tax-Exempt Entities Qualify for “Direct Pay” In Lieu of Clean-Energy Tax Credits
Proposed IRS regulations clarify that political subdivisions, electrical cooperatives and other tax-exempt entities qualify to receive direct payments in lieu of clean-energy tax credits. The Internal Revenue Service (“IRS”) recently proposed regulations that clarify which entities qualify for the “direct pay” benefit under the Inflation Reduction Act (“IRA”). These credits […]
Climate Goals and Mandatory Reporting Trigger Legal Risks for Companies
State and federal regulators have enacted new climate-disclosure mandates, and investors, consumers, and activists have demanded accountability for climate goals. Companies everywhere need to account for these legal risks. While some businesses have announced voluntary goals to protect the environment (see our analysis of market opportunities here), many companies must […]
An Employee Benefit Plan Sponsor’s 2023 End-of-the-Year “To Do List”
As we enter Q4, we present our annual end-of-the-year “to do list” for plan sponsors to consider as they reflect on the various laws and legal updates enacted over (or effective beginning) the past year. Consider SECURE 2.0 Amendments. On December 29, 2022, President Biden signed into law the “SECURE […]

