News

After a Retraction Demand Is Refused, What Then?

By EsqSocial Corporation 05/08/22

Report on Research Compliance 19, no.8 (August, 2022) - The most recent semiannual report (SAR) to Congress issued by the National Science Foundation (NSF) Office of Inspector General (OIG) details five misconduct findings NSF made based on prior OIG investigations, as well as cases for which N

IRS Extends Retirement Plan Amendment Deadlines

By EsqSocial Corporation 05/08/22

Under Notice 2022-33, the Internal Revenue Service (IRS) has extended the deadline for adopting amendments to qualified retirement plans and individual retirement accounts (IRAs) to reflect certain changes made by the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act),

Recent Developments in Bankruptcy Law Update - July 2022

By EsqSocial Corporation 05/08/22

Covered Activities - 1.1.a Order granting counterclaim declaring validity of mortgage on the debtor’s property does not violate the stay. The debtor acquired property subject to a disputed mortgage. The debtor brought a quiet title action against the mortgagee.

FDA delays UDI database enforcement for low-risk devices

By EsqSocial Corporation 05/08/22

On July 25, 2022, the U.S.

Tax Court in Brief | Hall v. Commissioner | Additions to Tax for Underpayments and Income from Trusts

By EsqSocial Corporation 05/08/22

Tax Litigation: The Week of July 25th, 2022, through July 29th, 2022 Elstein v. Comm’r, T.C. Summary Opinion 2022-14 | July 18, 2022 | Panuthos, J. | Dkt. No. 18272-17S Kinney v. Comm’r, T.C. Memo. 2022-81 | July 28, 2022 | Weiler, J. | Dkt. No. 17664-19...

Gobierno colombiano asigna competencias para incentivar el uso del hidrógeno

By EsqSocial Corporation 05/08/22

A través del Decreto 1476 de 3 de agosto de 2022 (el Decreto), el Ministerio de Minas y Energía de Colombia reglamento algunas de las disposiciones contenidas en la Ley 2099 de 2021, denominada Ley de Transición Energética....

The Recent Rise (and Future Fall?) of Environmental Justice

By EsqSocial Corporation 05/08/22

For the past few months, the federal government has emphasized environmental justice issues in legislation and executive actions. Both the Department of Health and Human Services and the Department of Justice have established Offices of Environmental Justice.

Applying an arm’s length comparator to intra-group debt: the role of third-party covenants

By EsqSocial Corporation 05/08/22

When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have agreed to, there is no scope to read in covenants from anyone other than the borrower which were not in fact included in the

Summary Judgment Granted for Insurer Where Plaintiff Failed to Establish Injury Occurred in Policy Period

By EsqSocial Corporation 05/08/22

U.S. District Court for the Eastern District of Louisiana, August 3, 2022 - Originally filed by Decedent prior to his passing related to mesothelioma, Plaintiffs were substituted as the parties in a wrongful death claim brought against Travelers Indemnity Co.

Tax Court in Brief | Elstein v. Commissioner | Reasonable Cause Defense for Failure to File

By EsqSocial Corporation 05/08/22

Tax Litigation: The Week of July 25th, 2022, through July 29th, 2022 Kinney v. Comm’r, T.C. Memo. 2022-81 | July 28, 2022 | Weiler, J. | Dkt. No. 17664-19 Hall v Commissioner, T.C. Memo. 2022-82 | July 28, 2022 | Marshall, J.| Dkt. No. 8541-20...

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