The Invisible Noncompete: The Inevitable Disclosure Doctrine in Pa. [The Legal Intelligencer]

Publication - Labor & Employment

The doctrine of inevitable disclosure is alive and well. Pennsylvania and its neighbors all recognize the concept that, in certain situations, can act as a sort of de-facto noncompete agreement to prevent employees with access to confidential information from going to work for a competitor. This controversial doctrine states that certain employees possess intangible confidential information that cannot be returned to the company at the end of their employment, and therefore, they cannot go to work for a competitor without ''inevitably'' disclosing this confidential information.

Government Ethics Reform: A Work in Progress [New York Law Journal]

Publication - Government & Regulatory, Government Relations - Cozen O'Connor Public Strategies

Government Ethics Reform: A Work in Progress - New York Law Journal - There seems to be a widespread consensus that the public's lack of trust in the political
process should be a genuine concern for both officials and advocates. However, elected
officials at all levels struggle with avoiding compromising situations and appearances,
while not stifling the free flow of information and political relationships which inform the
democratic process.

How Many Accountants Does It Take to Go to Trial? [The Legal Intelligencer]

Publication - Professional Liability

How Many Accountants Does It Take to Go to Trial? - The Legal Intelligencer - I was going to trial. My client was a mid-sized business. I needed to prove damages, and show that my client's internal controls were appropriate. The budget was tight — as it always seems to be — but I had an ace in the hole. My client was audited.

Winter 2010 [Insurance Coverage Observer]

Publication - Insurance Coverage

Winter 2010 - Insurance Coverage Observer -

Pennsylvania Supreme Court Restricts Use of In Pari Delicto Defense by Outside Auditors [Bankruptcy, Insolvency & Restructuring Alert!]

Publication - Bankruptcy, Insolvency & Restructuring, Business

Pennsylvania Supreme Court Restricts Use of In Pari Delicto Defense by Outside Auditors - Bankruptcy, Insolvency & Restructuring Alert! - On February 16, 2010, the Pennsylvania Supreme Court issued an opinion of first impression under Pennsylvania law as to whether an imputation-based in pari delicto defense in an auditor-liability context may be asserted.

Under New Rules, Plans Offering Mental Health and Substance Use Disorder Benefits Must Ensure Parity in Member Costs and Access to Care [Health Law Alert!]

Publication - Business, Health Care & Life Sciences - Health Care & Life Sciences

Under New Rules, Plans Offering Mental Health and Substance Use Disorder Benefits Must Ensure Parity in Member Costs and Access to Care - Health Law Alert! - On February 2, 2010, the Centers for Medicare &
Medicaid Services, the Internal Revenue Service,
and the Department of Labor’s Employee Benefits
Security Administration published long-awaited regulations implementing the Mental Health Parity and Addiction Equity Act of 2008 (the “MHPAEA”).1 The MHPAEA followed the Mental Health Parity Act of 1996, which had previously mandated parity in aggregate lifetime and annual dollar limits between mental health benefits and medical/surgical benefits.

Non-Recourse Carve-Out Provisions in Mortgage Loan Documents -- A Trap for the Unwary [Real Estate Alert!]

Publication - Real Estate Litigation

Non-Recourse Carve-Out Provisions in Mortgage Loan Documents -- A Trap for the Unwary - Real Estate Alert! - Although non-recourse carve-out provisions have been used by lenders for several decades, the willingness of courts to enforce them was not addressed until recently. These recent decisions suggest that the provisions are indeed enforceable – and might even result in significantly greater exposure for the borrower (as well as for any guarantor of the borrower’s liability for carve-out provision violations) than mere compensation to the lender for those losses that are directly

Revisiting Zubulake: Discovery Sanctions in the e-Discovery Context [Commercial Litigation Alert!]

Publication - Electronic Discovery & Practice Advisory Services, Insurance Coverage

Revisiting Zubulake: Discovery Sanctions in the e-Discovery Context - Commercial Litigation Alert! - On January 11, 2010, Judge Scheindlin, who authored the groundbreaking Zubulake opinions, issued a new opinion regarding sanctions in eDiscovery.1 Pension Comm. of the Univ. of Montreal Pension Plan v. Banc of Am. Scs., 2010 U.S. Dist. Lexis 1839 (S.D.N.Y. Jan. 11, 2010), involved an action against defendants who were connected to a hedge fund that lost money. These defendants sought sanctions against the plaintiffs for their alleged failure to
properly preserve and produce documents,

Flat Tax on Businesses Upheld [Tax Alert!]

Publication - Business, Tax

Flat Tax on Businesses Upheld - Tax Alert! - A panel of the Commonwealth Court concluded that a flat tax of $2,600 on all businesses in a township with gross receipts of over $1 million was lawful. Shelly Funeral Home, Inc. v. Warrington Township, No. 769 C.D. 2009 (Pa. Cmwlth. Dec. 31, 2009) (unreported). The appeal is probably correctly decided, but it highlights several serious policy mistakes by the General Assembly.

Blame Global Warming [Best's Review]

Publication - Insurance Coverage

Blame Global Warming - Best's Review - A disquieting question for many
liability insurers is whether two
recent federal appellate decisions,
each permitting a broad variety
of plaintiffs to pursue global warming
nuisance claims, portend big problems.

“Combating Counterfeiting In An Electronic Era,” The Metropolitan Corporate Counsel

Publication

E-Discovery: Revisiting Zubulake: Discovery Sanctions in the e-Discovery Context [Insurance Coverage Alert!]

Publication - Electronic Discovery & Practice Advisory Services, Insurance Coverage

E-Discovery: Revisiting Zubulake: Discovery Sanctions in the e-Discovery Context - Insurance Coverage Alert! - On January 11, 2010, Judge Scheindlin, who authored the groundbreaking Zubulake opinions, issued a new opinion regarding sanctions in eDiscovery.1 Pension Comm. of the Univ. of Montreal Pension Plan v. Banc of Am. Scs., 2010 U.S. Dist. Lexis 1839 (S.D.N.Y. Jan. 11, 2010), involved an action against defendants who were connected to a hedge fund that lost money. These defendants sought sanctions against the plaintiffs for their alleged failure to properly preserve and produce documents,

YMCA Empty Charity [Tax Alert!]

Publication - Business, Tax

YMCA Empty Charity - Tax Alert! - In the third appellate decision in ten years of litigation, a commercial fitness center failed in a claim that the operation of a fitness center by a YMCA violated the prohibition against subsidizing a commercial business unrelated to the
YMCA’s charitable purpose. Selfspot, Inc. v. Butler County Family YMCA, No. 1308 D.C. 2008 (Pa. Cmwlth. Jan. 5, 2010) (en banc). The appellate court agreed with the conclusion of the trial court after five days of hearings that the YMCA’s fitness center

New Home for Drexel's Basketball Teams Dedicated to Longtime Coach Sam Cozen

Press Release

New Home for Drexel's Basketball Teams Dedicated to Longtime Coach Sam Cozen

No Subdivision? Commonwealth Court Says, 'No Problem!': Commonwealth Court opinion rules developer's original application controlling [The Legal Intelligencer]

Publication

No Subdivision? Commonwealth Court Says, 'No Problem!': Commonwealth Court opinion rules developer's original application controlling - The Legal Intelligencer - What if your client wants to buy a tract of real estate that is not separately subdivided?

He tells you that he is not worried about any municipal fines that may be incurred as a result of violating the applicable subdivision ordinance. He is also not worried about the need to obtain building permits that might not be obtainable in the absence of a valid subdivision

Landmark Supreme Court Ruling on Corporate Political Speech [Public Strategies Alert!]

Publication - Government & Regulatory, Government Relations - Cozen O'Connor Public Strategies

Landmark Supreme Court Ruling on Corporate Political Speech - Public Strategies Alert! - In a landmark campaign finance opinion released Thursday morning, the Supreme Court of the United States held that the government cannot ban corporations from making direct expenditures from their own funds for speech in support of, or in opposition to, candidates for elected office. The decision explicitly overturns decades of precedent allowing such bans, and is effective immediately.

PEO Did Not Sell Help Supply Services [Tax Alert!]

Publication - Business, Tax

PEO Did Not Sell Help Supply Services - Tax Alert! - Apanel of the Commonwealth Court concluded that
a flat tax of $2,600 on all businesses in a township
with gross receipts of over $1 million was lawful.
Shelly Funeral Home, Inc. v. Warrington Township, No. 769 C.D.
2009 (Pa. Cmwlth. Dec. 31, 2009) (unreported). The appeal is
probably correctly decided, but it highlights several serious
policy mistakes by the General Assembly.

Transfer of Residence to Trust is Taxable [Tax Alert!]

Publication - Business, Tax

Transfer of Residence to Trust is Taxable - Tax Alert! - A divided panel of the Commonwealth Court held that the transfer of a vacation residential property by husband and wife to themselves as trustees to benefit themselves and their children was taxable because the trust was a business trust, not an ordinary trust for realty transfer tax purposes. Kosco v. Commonwealth, No. 766 F.R. 2007 (Pa. Cmwlth. Dec. 16, 2009). The practical effect of the decision probably will be that virtually no transfer of real estate to a trust can ever qualify

A New Era in HIPAA Enforcement: Connecticut Attorney General Files First HITECH Act Suit [Health Law Alert!]

Publication - Business, Health Care & Life Sciences, Technology, Privacy & Data Security - Health Care & Life Sciences

A New Era in HIPAA Enforcement: Connecticut Attorney General Files First HITECH Act Suit - Health Law Alert! - Connecticut Attorney General Richard Blumenthal has filed a lawsuit against Health Net of Connecticut, Inc. for violations of the Health Insurance Portability and Accountability Act (“HIPAA”) following Health Net’s loss of protected health information (“PHI”) and other personally identifiable information.

MOBILE HOMES ARE REAL ESTATE [Tax Alert!]

Publication - Business, Tax

MOBILE HOMES ARE REAL ESTATE - Tax Alert! - In two cases, a panel of the Commonwealth Court held
that mobile homes were taxable as real estate for real estate tax purposes. Lazor v. Board of Assessment Appeals, No. 2372 D.C. 2008 (Pa. Cmwlth., Dec. 15, 2009); Gelormino v.
Board of Assessment Appeals, No. 2371 C.D. 2008 (Pa. Cmwlth., Dec. 15, 2009). The pertinent assessment statute imposed real
estate taxes on mobile homes permanently attached to the land or connected to utility facilities.