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McDermott Will & Emery
 
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Fax: +1 202 7568087
The McDermott Building
500 North Capitol Street, N.W.
Washington, DC
20001
United States
By Marc Sorini
Most brewers are at least somewhat familiar with federal and state laws regulating the interrelationships between members of the different industry tiers.
By Catherine A. Battin, Mary Kay McCalla Martire, Lauren Ferrante
Just days away from the May 31 close of its regular legislative session, the Illinois General Assembly has yet to enact the comprehensive series of tax and budget reforms that were first proposed by the Illinois Senate leadership late last year.
By Allison Wilkerson
Over the years, employee stock ownership plans (ESOP) have evolved in many ways. Currently, ESOP transactions began to resemble traditional M&A transactions including financial structures, warrants and market rate sub-debt.
By Amy Gordon, Susan Nash
On May 11, 2017, the United States Court of Appeals for the Ninth Circuit reversed a district court ruling, and upheld a California law that invalidates a plan provision that assigns the final determination on benefit payout determinations to an insurer.
By Katherine O'Connor, Gregory Heltzer
The Federal Trade Commission (FTC) is composed of five Commissioners each with terms of seven years.
By Andrea Hamilton, David Henry
The Commission's EUR 110 million fine on Facebook for breach of its procedural obligations under the EU merger control rules underscores the need to submit full, accurate and reliable information during the Commission's merger control review process.
By Lisa Loesel, Sarah Engle
Earlier this year, the IRS released proposed regulations which permit employers to use forfeitures to fund safe harbor contributions, QNECs and QMACs.
By Mary Kay McCalla Martire, Nick Furtwengler
In two recent General Information Letters, the Illinois Department of Revenue reaffirmed that computer software provided through a cloud-based delivery system is not subject to tax in Illinois.
By Jeremy Earl, Ankur Goel, Seth Schneer
The Centers for Medicare and Medicaid Services recently finalized its proposed "market stabilization rule" (Final Rule). The Final Rule is largely consistent with the February 17 proposed rule (Proposed Rule).
By Amy Gordon
Late last week, President Donald Trump signed an executive order directing federal agencies to look into exempting religious employers from the Affordable Care Act's (ACA) contraceptive mandate.
By Joshua Buchman, Tony Maida, Daniel Melvin, Joan Polacheck, Rebecca Waltuch
In ruling on the summary judgment motions, the court agreed with defendants that six of the eight arrangements met the signed writing requirement...
By Amy Gordon, Susan Nash
In Revenue Procedure 2017-37, 2017-21 IRB, the IRS issued the annual inflation-adjusted contribution, deductible and out-of-pocket expense limits for 2018 for HSAs. For clear comparison...
By Amandeep Sidhu
On May 1, 2017, the US Court of Appeals for the Third Circuit affirmed the dismissal of United States ex rel. Petratos, et al. v. Genentech, Inc., et al., No. 15-3801 (3d. Cir. May 1, 2017).
By Susan Nash, Amy Gordon, Joanna Kerpen, Sarah Raaii
On Thursday, May 4, 2017, the US House of Representatives passed the American Health Care Act by the slimmest of margins with no Democrats voting in favor of the bill.
By Bethany Hatef
In a 6-2 decision, the court upheld the TABC's denial of a retail permit to a foreign corporation whose parent company also holds a 20 percent ownership interest in a foreign brewer.
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