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SimpleAir v. Google: Consider the Scope of the Claims in a Claim Preclusion Analysis

On May 12, 2018, the Federal Circuit held in SimpleAir, Inc. v. Google LLC, No. 2016-2738, that a terminal disclaimer does not raise a presumption that a continuation patent is patentably indistinct from its parent patent.?á In SimpleAir, the issue was whether an action asserting infringement of two patents was barred by claim preclusion or the Kessler?ádoctrine when the same activity had been judged not infringing in earlier litigations involving other patents in the same family, all of which were related as continuations, and all of which included terminal disclaimers to the ultimate parent patent.?á The Federal Circuit held that notwithstanding the terminal disclaimers, the district court could not simply rely on a presumption that the claims were patentably indistinct, and instead must compare the scope of the claims to determine whether claim preclusion or the Kessler?ádoctrine applies.?á Id. at *2. SimpleAir filed a series of patent infringement actions against… Continue Reading

IRS Reduces Fee for Favorable Determination Letter for Terminating Plans

In Rev. Proc. 2018-19, the IRS reduced the fee for filing for a favorable determination letter on Form 5310 in conjunction with a plan termination from $3,000 to $2,300. The reduced fee is effective retroactively for all Forms 5310 filed on or after January 2, 2018. Filers who paid the $3,000 user fee will receive a $700 refund. View Rev. Proc. 2018-19.

IRS Allows Interest Credits Equal to Plan Rate of Return for Pre-Approved Plans

In Rev. Proc. 2018-21, the IRS modified the favorable determination letter program to allow pre-approved defined benefit plans containing a cash balance formula to provide for the actual rate of return on plan assets as the rate used to determine interest credits, and modifies the guidance in prior Revenue Procedures accordingly. View Rev. Proc. 2018-21.

March 2018
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