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How Might Joe Biden’s Tax Proposals Affect You?

On April 28, 2021, President Joe Biden presented his proposed “American Families Plan” in an address to the nation. The address set forth hoped-for “once in a generation” investments focused on benefits to American families. These investments included expanded government-funded education, increases in various child and earned income credits, paid leave proposals, and reformation of...

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On April 28th, 2021, President Biden revealed a slew of tax proposals. One of these proposals involved curtailing the use of a long-standing planning tool -- the Tax Deferred Like-Kind Exchange. Flowing from Section 1031 of the Internal Revenue Code, Section 1031 exchanges are a key component of the investment real estate market, especially for...

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The practice of using, and reusing, software interfaces written by others is common within the field of software engineering and development. Multiple federal circuits have held that software source code, as a whole, can be copyrighted, but the question as to what extent code can be copied, particularly API code, was an unanswered question. In...

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With millions of COVID-19 vaccinations having been administered to nursing home residents and staff, the federal government is now encouraging in-person visitation in nursing homes. On March 10, 2021, the Centers for Medicare & Medicaid Services (CMS) updated its guidance to facilities regarding in-person visitation. Importantly, the updated memorandum, QSO-20-39-NH Revised (“CMS Memo”), provides revised...