Publications

The World Cup underway in Qatar this month and the world is watching!  Indeed, the theme of the 2022 World Cup group stage is “Football Unites the World”[1].  However, an invitation to the world to watch the games also means there are global opportunities for fraudsters.  While millions of fans […]

On March 28, 2022, the Supreme Court agreed to review the Second Circuit’s decision in Andy Warhol Foundation v. Goldsmith, wherein the federal appeals court denied a defense of “fair use,” finding that if an artist utilizes “existing copyrighted expression of other artists” and it results in a work that […]

The California legislature adjourned the 2022 session without extending certain exemptions set to expire on January 1, 2023, the effective date of the California Privacy Rights Act (“CPRA”).  The expiring exemptions include those for employee and transactional business (“B2B”) data as associated with the California Consumer Privacy Act (“CCPA”).  Such […]

The Internal Revenue Service (IRS) has announced the cost-of-living adjustments for retirement and health and welfare benefit plans.  The changes are effective January 1, 2023.    Limit Type Current 2022 Limit New 2023 Limit Defined Contribution Retirement Plan Elective Deferral Contribution Limit $20,500 $22,500 Catch-Up Contribution Limit $6,500 $7,500 Annual […]

On October 13, 2022, the IRS issued final regulations that revise how to measure affordability under the Affordable Care Act (ACA) for purposes of an individual’s eligibility for the premium tax credit.  The final regulations are largely unchanged from the proposed regulations the IRS issued in April.  The final regulations […]