The 2011 Leahy-Smith America Invents Act fundamentally changed the process by which life sciences companies protect their inventions. U.S. patents are no longer awarded to the first to invent, but instead to the first to file. As a result, understanding the system and the standards for protecting intellectual property is as crucial today as understanding the science behind it.
Leaders of higher education institutions today face challenges and opportunities unlike anything their predecessors encountered. As student and faculty populations grow more diverse, the rules and values governing campus life are evolving and becoming more complex at a faster rate.
In today’s rapidly changing market, you need an intellectual property team that will enhance and safeguard your competitive position. Our nationally recognized IP practice offers three key advantages: we know your business; we understand your technology; and we have the advocacy skills to help you develop, manage, and protect your intellectual assets
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In this two-part presentation, Attorney Brent A. Stork will first provide an overview of the types of “nonrecourse” or “limited recourse” carve-outs typically included in commercial loan documents, and how lenders, borrowers and guarantors can negotiate these carve-outs in order to avoid unexpected liability, while at the same time achieving the lender’s business objectives.
Next, Attorney Timothy G. Schally will discuss a recent IRS Chief Counsel Memorandum that has created significant concern in the real estate industry. This Memorandum questions whether debt that is otherwise "nonrecourse" is treated as "recourse" solely because of a highly contingent guarantee by a partner. Tim will discuss the Memorandum, its potential ramifications and ways to address it.
We will apply for CLE credit in WI, IL, TX, UT and VA (if applicable).
Brent represents clients on the full spectrum of finance issues. His strong background in commercial, real estate, and municipal finance and transaction experience have generated an excellent track record in these areas.
Representative matters on behalf of lenders and borrowers encompass negotiating and documenting secured and unsecured financing transactions.
Tim provides strategic counsel on tax matters contested by the Internal Revenue Service, the Wisconsin Department of Revenue, and the taxing authorities of other state and local jurisdictions. Contested matters, for Fortune 1000 and other clients, include: federal income taxation of banks, insurance companies and manufacturers; multistate apportionment and allocation of income; transfer pricing among affiliated entities; and sales and use tax for retailers, manufacturers and construction contractors.
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