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May I or Must I: Questions Remain on Implementing Payroll Tax Deferral Executive Order

On Friday, August 28th, just two business days prior to the September 1st effective date of the executive order (the ?Ç£Executive Order?Ç¥) directing the Treasury Secretary to defer the withholding and payment of the employee portion of Social Security taxes otherwise due on wages paid to eligible employees for the last four months of 2020, the IRS issued Notice 2020-65 (the ?Ç£Notice?Ç¥), which provides additional guidance (discussed in the following paragraph) on implementing that tax deferral. Notably, however, the Notice did not answer two key questions for employers and employees alike: (1) is the tax deferral mandatory, and (2) who is ultimately responsible for remitting any deferred taxes to the IRS when they become due (i.e., what if an employee?ÇÖs future paycheck is insufficient to cover the deferred taxes or if the employer is unable to recoup deferred taxes from a former employee). The Executive Order permits the deferral of… Continue Reading

Brave New World: How AI Tools Are Used in the Legal Sector

Brave New World: How AI Tools Are Used in the Legal Sector

From hiring to contracts, AI’s use in legal departments is increasing. But that also means planning for new types of risks. In our previous article, we explored several legal implications that artificial intelligence will have on patent law, and the availability of patent protection for AI inventions. In this article, we explore the impact of AI in the legal industry, including new AI tools for legal departments, and how to plan for risk when using these AI tools. AI in the Legal Sector Machine learning is an application of AI in which AI’s algorithms learn from past experiences and then apply this knowledge to predict future outcomes. Because there are many similarities between the law and machine learning, the law is conducive to AI and its machine learning applications. For example, both the law and AI machine learning infer rules from historical examples to apply to new situations. Legal rulings… Continue Reading

Obviousness by Resort to Common Sense—Practice Tips for 2020

I. Introduction In Arendi v. Apple, the Federal Circuit outlined limited circumstances in which reliance on common sense is acceptable in evaluating obviousness of a claimed invention. Arendi S.A.R.L. v. Apple Inc., 832 F.3d 1355, 1361-62 (Fed. Cir. 2016). These limited circumstances are sometimes referred to as the Arendi common sense standard or simply, the Arendi standard. In the first half of 2020, two Federal Circuit cases found patent claims obvious by resort to common sense — Philips v. Google in January 2020[1] and B/E Aerospace v. C&D Zodiac in June 2020.[2] In this article, we look at how the court applied the Arendi standard in these and other cases, and offer practice tips for patent challengers resorting to common sense to establish obviousness.  Likewise, for supporting patentability, practice tips are provided for patent applicants facing obviousness rejections based on common sense.       II. The Arendi Common Sense Standard In… Continue Reading

September 2020