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Supreme Court Confirms the Scope of Section 11’s Tracing Requirement

Harvard Corporate Governance

In Slack Technologies, LLC v. This post is based on a Fried Frank memorandum by Mr. Groner, Ms. Romain, Mr. Sternheim, Lee T. Barnum , Mark Hayek , and Peter L.

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3 insights for navigating Section 174 legislation

ThomsonReuters

Section 174 Capitalization of the Tax Cuts and Jobs Act (TCJA) has created confusion for many corporate tax specialists to work through in the coming months. As a reminder, Section 174 defines both indirect and direct research expenses. Pending legislation is complicating matters even further. However, passage of H.R.

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Allegro MicroSystems Completes Acquisition of Crocus Technology to Accelerate Innovation in TMR Sensing Technology

Benzinga

-- Tunnel Magnetoresistance ("TMR") Represents Fastest Growing Technology in Magnetic Sensing with an Estimated 30% CAGR Through 2030 -- MANCHESTER, N.H., We look forward to working together to bring Crocus' TMR technology and our combined value proposition to our customers," said Vineet Nargolwala, President and CEO of Allegro.

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Paul Weiss Discusses Supreme Court Decision Limiting Who May Sue Under Section 11 of Securities Act

Reynolds Holding

On June 1, 2023, the Supreme Court unanimously held in Slack Technologies v. Pirani that Section 11 of the Securities Act of 1933 requires plaintiffs to plead and prove that they bought shares registered under the registration statement they claim is materially misleading. The leading decision is Barnes v. Osofsky , 373 F.3d

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New Rules for Treatment of R&D Costs Could Impact Technology Companies

Gross Mendelsohn

Certain provisions of the Tax Cuts and Jobs Act (TCJA) could have a significant impact on technology companies in 2022. Here’s what technology companies need to know about an amendment to Section 174 of the tax code that can affect taxable net income.

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Television Production Contract is not Personal Service for Purposes of Assumption and Assignment Under Section 365(a) of the Bankruptcy Code

ABI

John’s University School of Law American Bankruptcy Institute Law Review Staff Title 11 of the United States Code (the “Bankruptcy Code”) provides under section 365(a) that a debtor in possession may, “subject to the court’s approval… assume or reject any executory contract or unexpired lease of the debtor.” [1]

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OCR Bulletin Addresses HIPAA’s Application to Online Tracking Technologies

ThomsonReuters

OCR Bulletin: Use of Online Tracking Technologies by HIPAA Covered Entities and Business Associates (Dec. 1, 2022); HHS Office for Civil Rights Issues Bulletin on Requirements under HIPAA for Online Tracking Technologies to Protect the Privacy and Security of Health Information (Dec.