Kilpatrick Townsend & Stockton LLP

"As we have previously reported, the federal Corporate Transparency Act (CTA) requires most privately held companies organized in the U.S. and foreign companies that register to do business in a U.S. state to file an online report with the U.S. Department of Treasury’s Financial Crimes Enforcement Network (FinCEN). Among other things, the report must identify any individual who, directly or indirectly, exercises “substantial control” over the company or owns or controls 25% or more of the company. These individuals are called “beneficial owners”. If you are forming a new company, the CTA is applicable to that company now. You have 90 days after formation to file an initial report with FinCEN during 2024, and 30 days after a new company is formed in 2025 and thereafter." Read the Legal Alert from David M. Eaton, Louis Barbieri, and Kate Kanabay here: https://lnkd.in/egCYapF2

Although pursuit of an appeal to the Federal Circuit may under some circumstances prove to be quicker and less expensive, appeals to district courts are becoming increasingly attractive given recent changes in the law and USPTO practice in defending these actions. Read "Ex Parte Trademark Appeals to District Court — Lessons Learned from the Front Lines" from Christopher Bussert here: https://lnkd.in/eNcpSCaj

On Sept. 9, the U.S. Departments of Treasury, Labor, and Health and Human Services published the much-anticipated final rule implementing parts of the Mental Health Parity and Addiction Equity Act. The primary force of the final rule is to implement new requirements adopted by Congress in amendments to the MHPAEA under the Consolidated Appropriations Act of 2021, which required health plans to conduct meaningful comparative analyses to ensure parity in access to mental health and substance use services as compared to medical and surgical services. Read Brad Roehrenbeck, Martha Sewell, and Mark Stember's full article on Law360: https://lnkd.in/eD63UWfi

"On July 31, 2024, as previously reported on by Kilpatrick’s Labor and Employment team, Illinois passed the Worker Freedom of Speech Act (the “Illinois Act”) prohibiting employers from using “captive audience” meetings with employees to discuss an employer’s position on religious or political matters, including union representation and the right to opt out of union membership. California was quick to follow. On September 27, 2024, California Governor Gavin Newsom signed SB-399, the “California Worker Freedom from Employer Intimidation Act” (the “California Act”)." Read the full Legal Alert from Susan Pangborn, Kendra C., James Smith, Kayla Frederickson, and Kevin Quan here: https://lnkd.in/eYcefynk

"Are you happy at Kilpatrick?" We asked our colleagues this very question to learn how Kilpatrick is more than just a workplace. Today, we meet Merle Westbrook. After dedicating over 40 years as a Pro Bono Administrative Assistant in our Atlanta office, Merle recently retired—but not without leaving a lasting impact. Find out #WhyKilpatrick is special to Merle. Learn more about working at Kilpatrick here: https://lnkd.in/diwFW639

Kilpatrick’s David Hughes recently participated in a panel discussion at the 55th Annual Council on State Taxation (COST) Annual Meeting in St. Louis. The session, “Is it Time to Start Apportioning Use Taxes?”, explored whether a use tax can and should be apportioned especially in light of the “external consistency” test applied by courts. The session considered situations where taxpayers have argued for an apportioned use tax on expensive, mobile equipment such as trucks and airplanes. The session also covered situations where an apportioned use tax is permitted such as with software and multiple points of use certificates. Read his Key Takeaways here: https://lnkd.in/eTteVzVT

TODAY | We are kicking off the Kilpatrick Retail & Consumer Goods Summit! This series of webcasts features members of our Retail and Consumer Goods Industry Team leading presentations on current issues and topics that impact retailers and consumer goods manufacturers and suppliers in the marketplace.

"As federal courts increasingly scrutinize Article III standing, class action defendants sometimes find themselves winning substantive battles but ultimately losing the standing war. That recently happened in a class action where the defendant successfully compelled arbitration; secured a $0 award in an individual arbitration brought by the named plaintiff; and then defeated the named plaintiff’s motion to vacate the award—only to have the entire case thrown out on appeal for lack of Article III standing. George v. Rushmore Serv. Ctr., LLC, 114 F.4th 226 (3d Cir. 2024)." Read the Class Action blog from Allen Garrett here: https://lnkd.in/e_Pmcuiw

"Takeaway:  Sometimes it seems a district court is determined to certify a class at all costs.  In Ford v. TD Ameritrade Holding Corp., --- F.4th ----, No. 22-3232, 2024 WL 4021358 (8th Cir. Sep. 3, 2024), the district court granted class certification, notwithstanding the magistrate judge’s recommendation that the motion be denied.  An Eighth Circuit panel then reversed the district court’s certification order on interlocutory appeal.  Undeterred, the district court again certified a damages class under Rule 23(b)(3) and, for good measure, certified injunctive relief and issues classes under Rules 23(b)(2) and (c)(4).  But the Eighth Circuit – in a second interlocutory appeal – again reversed the district court’s certification order.  The most recent Ford decision illustrates how individualized issues can defeat predominance notwithstanding different theories of economic loss in a securities fraud case." Read the Class Action blog from Jay Bogan here: https://lnkd.in/eHNXGjKi

"In September 2024, the Seventh Circuit affirmed the grant of a motion to compel arbitration in a proposed class action claiming that Wisconsin-based retailer Menards used a “deceptive bait-and-switch scheme” to charge undisclosed pickup service fees. Domer v. Menard, Inc.,--- F.4th ---, No. 23-2672, 2024 WL 4022955 (7th Cir. Sept. 3, 2024)." Read the Class Action blog from Stephanie Bedard here: https://lnkd.in/eBEr9Dic