BW INSIGHTS

Should You Invest Your I.R.A. in Friends, Family or Charitable Work?

BrownWinick tax attorney William Brown was featured in The New York Times on Friday, October 6, 2017. The article, "Should You Invest Your I.R.A. in Friends, Family or Charitable Work?" discusses self-directed I.R.A.'s, which allows investments in "alternative assets" and not just traditional stocks, bonds and mutual funds. Read More

Iowa Certificate of Need Law Under Constitutional Attack

Iowa has become the latest battleground in a nationwide effort to challenge state “certificate of need” laws. Since 1977, Iowa’s certificate of need (“CON”) law has required approval for any “new or changed institutional health service.” The Iowa General Assembly enacted the CON law to avoid unnecessary duplication of healthcare services and to... Read More

Use of Microgrids During Natural Disasters

The nation’s attention is focused on the devastation brought to Texas and Louisiana by Hurricane Harvey, but there is one positive development that deserves our attention: the use of microgrids to ensure the continued operation of essential services in the face of natural disasters. An electric microgrid is broadly defined as a local network of... Read More

Tight Limits on Where Patent Lawsuits May Be Filed

On May 22, 2017, the United States Supreme Court unanimously, and drastically, limited the rules for where patent infringement lawsuits may be filed. In TC Heartland, LLC v. Kraft Foods Group Brands, LLC, the Supreme Court held that the patent venue statute, 28 U.S.C. §1400(b), allows a patent infringement lawsuit to be brought only in the... Read More

New Guidance on Dental Labs as Business Associates

In March 2017, the U.S. Department of Health and Human Services Office for Civil Rights (OCR) confirmed that a dentist does not need to sign a business associate agreement with a dental lab when the dentist shares with the lab protected health information for purposes of treating patients. The OCR guidance, which was provided in an e-mail to the... Read More

Every Business Needs to Actively Manage Its Intellectual Property

You and your neighbor have been tinkering in your garage for weeks and you are ecstatic that you have finally developed a new product…a hair dryer. You know you want to develop a business around your hair dryer idea, but what is the next step? One of the first steps to consider is protecting your business’ intellectual property. You may be... Read More

2016 Tax Return Preparation Reminders

It’s that time of year again when folks are sorting out (or maybe just starting to sort out) their tax return filing obligations for 2016. As this is done, consider whether any of the following apply to you – this tax season I’ve been seeing and advising on these topics frequently. Limitations on the deductibility of pass-through losses on your... Read More

Is My Software Patentable?

Is my software patentable? Maybe!!! Does it solve a problem rooted in computer technology? Does it improve the performance or functioning of a computer? Does it solve a technological problem by applying well understood operations in non-conventional and/or in non-generic ways? If the answer to any of these questions is yes, then it is possible... Read More

Iowa Certificate of Need Becomes Focus of Iowa Legislature

Two bills have been introduced this week at the Iowa Legislature to significantly limit the scope of Iowa’s Certificate of Need (“CON”) Program. One of these bills was introduced by Governor Branstad. Committee action on at least one of these bills is planned for next week in advance of next week’s funnel deadline. Below you will find links to the... Read More

Updated HIPAA Privacy Rule Guidance

Accidents, sudden illness, and hospitalization of a family member are stressful incidents for individuals and their loved ones. Uncertainty regarding the Health Insurance Portability and Accountability Act’s (“HIPAA”) Privacy Rules’ restrictions on the sharing of information with certain family members or loved ones sometimes adds to that stress.... Read More