Author: National Law Forum

A group of in-house attorneys developed the National Law Review on-line edition to create an easy to use resource to capture legal trends and news as they first start to emerge. We were looking for a better way to organize, vet and easily retrieve all the updates that were being sent to us on a daily basis.In the process, we’ve become one of the highest volume business law websites in the U.S. Today, the National Law Review’s seasoned editors screen and classify breaking news and analysis authored by recognized legal professionals and our own journalists. There is no log in to access the database and new articles are added hourly. The National Law Review revolutionized legal publication in 1888 and this cutting-edge tradition continues today.

EPA Updates Safer Chemical Ingredients List, Adding 22 Chemicals and Changing the Status of One Chemical

The U.S. Environmental Protection Agency (EPA) announced on August 11, 2022, that it updated the Safer Chemical Ingredients List (SCIL), “a living list of chemicals by functional-use class that EPA’s Safer Choice program has evaluated and determined meet the Safer Choice Standard.” EPA added 22 chemicals to the SCIL. EPA states that to expand the number of chemicals and functional-use categories on the SCIL, it encourages manufacturers to submit their safer chemicals for review and listing on the SCIL. In support of the Biden Administration’s goals, the addition of chemicals to the SCIL “incentivizes further innovation in safer chemistry, which can promote environmental justice, bolster resilience to the impacts of climate change, and improve water quality.” According to EPA, chemicals on the SCIL “are among the safest for their functional use.”

EPA also changed the status for one chemical on the SCIL and will remove the chemical from the list in one year “because of a growing understanding of the potential health and environmental effects.” According to EPA, the chemical was originally listed on the SCIL based on data from a closely related substance that EPA marked with a grey square earlier this year. EPA’s process for removing a chemical from the SCIL is first to mark the chemical with a grey square on the SCIL web page to provide notice to chemical and product manufacturers that the chemical may no longer be acceptable for use in Safer Choice-certified products. A grey square notation on the SCIL means that the chemical may not be allowed for use in products that are candidates for the Safer Choice label, and any current Safer Choice-certified products that contain this chemical must be reformulated unless relevant health and safety data are provided to justify continuing to list the chemical on the SCIL. EPA states that the data required are determined on a case-by-case basis. In general, data useful for making such a determination provide evidence of low concern for human health and environmental impacts. Unless information provided to EPA adequately justifies continued listing, EPA then removes the chemical from the SCIL 12 months after the grey square designation.

According to EPA, after this update is made, there will be 1,055 chemicals listed on the SCIL. EPA is committed to updating the SCIL with safer chemicals on a regular basis. EPA states that the SCIL is a resource that can help many different stakeholders:

  • Product manufacturers use the SCIL to help make high-functioning products that contain safer ingredients;
  • Chemical manufacturers use the SCIL to promote the safer chemicals they manufacture;
  • Retailers use the SCIL to help shape their sustainability programs; and
  • Environmental and health advocates use the SCIL to support their work with industry to encourage the use of the safest possible chemistry.

EPA’s Safer Choice program certifies products containing ingredients that have met the program’s rigorous human health and environmental safety criteria. The Safer Choice program allows companies to use its label on products that meet the Safer Choice Standard. The EPA website contains a complete list of Safer Choice-certified products.

Article By Lynn L. Bergeson and Carla N. Hutton of Bergeson & Campbell, P.C.

For more environmental legal news, click here to visit the National Law Review.

©2022 Bergeson & Campbell, P.C.

How to Practice Law in a Different State

There are plenty of benefits to being a multi-state lawyer.  Besides the most obvious advantage which is expanding your client base, it can also be practical when you live near a border between two different states. So, if you find yourself asking how to practice law in multiple states, you’re certainly not the first.  

In this article, we’ll detail how to become a multijurisdictional lawyer as well as some of the perks and drawbacks involved.

The Benefits of Practicing Law in Two or More States

Greater Client Base

It’s understandably appealing to be able to take on clients in different states.  It’s economically advantageous to generate more business in multiple locations.  Not to mention one state may have more demand for a certain practice area than another which can be practical for tapping into your niche market.

Furthermore, you may have clients that need representation in different states who don’t want to have to hire multiple lawyers.  Being able to offer all-in-one legal services can give you an edge over the competition. Of course, it goes without saying that you’ll need to allocate a bigger law firm marketing budget to market in not just one but multiple states. Or, just be more savvy with marketing strategies, such as familiarizing yourself with email marketing for law firms.

Greater Flexibility

Life events can spring up suddenly, forcing lawyers to relocate to a different state. Some states may only offer bar exams as little as twice a year, and as such, it can cause a significant delay before being able to accept clients. For many lawyers, anticipating the possibility of relocation without the worry of having to lose a second of work is an important advantage. So, ensuring they can practice anywhere is a nice added security to their business.

Ethical Responsibilities of Practicing Law In Multiple States

As more and more lawyers are working remotely since the onset of COVID, many are  accepting clients in other states.  Unfortunately, in many cases, these lawyers are violating the rules.

Rule 5.5 of the American Bar Association Model Rules of Professional Conduct states that lawyers may not practice in jurisdictions where they are not admitted. The consequences of violating these rules can range from a fine to disbarment depending on the gravity of the violation.   That being said, there are some exceptions to this rule.

For example, a licensed attorney may provide legal services temporarily in a different jurisdiction as long as they are associated with a lawyer who is admitted in that state.

How to Practice Law In Multiple States

Check For States That Offer Reciprocity

Some states offer reciprocity if you meet certain conditions.  Usually, these conditions depend on the amount of time you’ve been practicing and they may consider you eligible to practice in their state depending on the state bar that you’ve already passed.

It’s important to note, however, that you should never assume that just because a state offers reciprocity, you’ll be qualified.  It’s always important to contact the reciprocity state bar to ensure you are up to date with the latest policies otherwise you could risk serious disciplinary consequences.

Take the Uniform Bar

You might need to brush up on your legal education to retake the Uniform Bar Exam. The  Uniform Bar exam, also known as UBE, is a version of the bar exam that lets you practice between states with greater ease.  It’s important to note, however, that each state has its own bar admission requirements for the examination, and the passing score may vary by state. So, although it can be a solution in some scenarios, it’s not a sure thing. This is certainly more convenient than taking New York State, North Carolina, or any other state’s bar exam each time.

Take The Bar Exam For The States You Want to Work In

The most practical way to practice in another state is to pass the bar for that state.  However, there are significant costs and challenges involved which may not be ideal for everyone, and taking the UBE or opting for a state that offers reciprocity is much more common.

Take on Federal Court Cases

In theory, if you’re allowed to practice law in any state then you should be able to do so out of state. Yet, there is still some debate around this topic, and it’s still possible to find yourself in hot water with the state bar if you take this route.

Is Getting Licensed in Multiple States Right For You?

In the big picture, it’s much more convenient to practice in one jurisdiction for your entire career.  Yet, lawyers looking to take their practice to the next level may choose to pursue the route of becoming a multi-state lawyer despite the challenges.

The good news is that thanks to advancements like the UBE and reciprocity laws (as well as advancements in law firm technology), practicing law in another state is much easier than it was 20 years ago.  Deciding whether to get licensed in multiple states will come down to your unique circumstances and above all, how much time you have on your hands.

Getting licensed out of state requires a time commitment and administrative pile-up that may be difficult depending on your firm’s current workload.  Putting in the work it takes to acquire additional state licenses will be much easier if your practice is streamlined with the help of modern legal technology like a CRM and client intake software.  Not only can you access your firm from wherever you are thanks to cloud technology, but automation can help you stay on top of your most important tasks, and put your firm on autopilot while you’re focusing on passing the bar in another state.

FOOTNOTES

Shari Davison,  Reciprocity: What States Can You Practice Law?
https://www.onbalancesearch.com/reciprocity-what-states-can-you-practice-law/

Richard J. Rosensweig, Unauthorized Practice of Law: Rule 5.5 in the Age of COVID-19 and Beyond August 12, 2020
https://www.americanbar.org/groups/litigation/committees/ethics-professionalism/articles/2020/unauthorized-practice-of-law-rule-55-in-the-age-of-covid-19-and-beyond/

Article By Sarah Bottorff of Lawmatics

For more business of law legal news, click here to visit the National Law Review.

©2022 — Lawmatics

Tillis Bill Tries to Fix Section 101

This recently introduced bill would replace section 101 with a lot of text. The commentators are all commentating, but I have yet to read whether or not the “outlaw” status of claims to diagnostic methods—led by varying interpretations of Mayo v. Prometheus—has been clearly lifted by this bill. Here are the relevant parts, at least setting up the discussion on this point.

Section 101. Patent Eligibility

(a) IN GENERAL—Whoever [post- Thaler v. Vidal, we know that this must be a human being] invents or discovers any useful process, machine, manufacture, or composition of matter, or any useful improvement thereof, may obtain a patent therefore, subject only to the exclusions in section (b) and to the further conditions and requirements of this title.

(b) ELIGIBILITY EXCLUSIONS.—

(1) IN GENERAL.—Subject to paragraph (2), a person may not obtain a patent for any of the following, if claimed as such:

***

(B) A process that—

          ***

(iii) occurs in nature wholly independent of, and prior to, any human activity.

(C) An unmodified human gene, as that gene exists in the human body.

(D) An unmodified natural material, as that material exists in nature.

(2)  CONDITIONS.—

 ***

(B) HUMAN GENES AND NATURAL MATERIALS.—For the purposes of subparagraphs (C) and (D) of paragraph (1), a human gene or natural material that is isolated, purified, enriched, or otherwise altered by human activity, or that is otherwise employed in a useful invention or discovery, shall not be considered to be unmodified.

(c) ELIGIBILITY

(1) IN GENERAL.—In determining whether, under this section, a claimed invention is eligible for a patent, eligibility shall be determined

(A) By considering the claimed invention as a whole and without discounting or disregarding any claim element; and

(B) Without regard to—

***

(ii) whether a claim element is known, conventional, routine, or naturally occurring

***

Well now, does this bill abrogate Mayo v. Prometheus and permit patents on diagnostic assays as simple as “If A, then B” (If assay indicates high homocysteine then diagnostic conclusion is low cobalamin)? Let’s start with a simple “If A, then B” claim, like the one in Athena (If autoantibodies to MuSK are detected, subject may be afflicted with MG). The presence of antibodies that bind to MuSK occurs in nature wholly independently and prior to any human activity. See, section I (B) (iii). So to be patentable, a process comprising the detection of the antibodies or of a MuSK-antibody complex in order to diagnose MG must fall within one of the “conditions” of the statute as set forth in 2(B).

The problem, and I hope it is not a big one, is that 2(B) does not mention “processes” employing “natural materials.” Applicants are left to argue that the anti-MuSK antibodies per se are altered by human activity, e.g., by binding to MuSK, and so are “modified.” They can also argue that the antibodies are employed in a useful discovery since they are the biomarker for MG. But, of course, the applicants wanted to claim a process, not just the biomarker detected by the assay.

Regarding diagnostics, is the key phrase “otherwise employed in a useful invention or discovery”? Of course, the argument is that the useful invention or discovery is the diagnostic process, from initial sampling to drawing a diagnostic conclusion. For years I have proposed that s. 101 bills on diagnostic clams need a sentence like, “A process includes recognition of the utility of a naturally occurring correlation.” In other words, you are not trying to patent the correlation itself, like “blood containing antibodies that bind to MuSK”. The necessary steps include both isolation and detection of the antibodies and recognition that their presence indicates something about the patient. (Note that Mayo did not invent the correlation between the level of the metabolites of the administered drug and the need to adjust the dose of the drug. Mayo took a known correlation and refined the optimal range of metabolite concentration that arose after administration of the “parent drug”. One could call this the recognition that an improved correlation could be reached, but nothing in the Tillis bill says that, apart from novelty, the invention needs to be improved over any earlier version or alternative. This draft of the bill needs some work but it is a valuable start to ending the s. 101 nightmare.

Article By Warren Woessner of Schwegman, Lundberg & Woessner, P.A.

For more intellectual property legal news, click here to visit the National Law Review.

© 2022 Schwegman, Lundberg & Woessner, P.A. All Rights Reserved.

Why More Than One Commodity May Not Be Commodities

A plural form of a noun usually implies a set having more than one member of the same type.  For example, a reference to “dogs” is understood to refer to more than one dog.  No one understands a reference to “dogs” to mean a dog, a cat and a mouse.  That is not necessarily the case, however, under the California Corporations Code.

Section 29005 of the Corporations Code defines “commodities” to mean “anything movable that is bought or sold”.  Section 29504 assigns a much broader definition to the singular term “commodity”:

“Commodity” means, except as otherwise specified by the commissioner by rule or order, any agricultural, grain, or livestock product or byproduct, any metal or mineral (including a precious metal set forth in Section 29515), any gem or gemstone (whether characterized as precious, semiprecious, or otherwise), any fuel (whether liquid, gaseous, or otherwise), any foreign currency, and all other goods, articles, products, or items of any kind.  However, the term “commodity” shall not include (a) a numismatic coin whose fair market value is at least 15 percent higher than the value of the metal it contains, or (b) any work of art offered or sold by art dealers, at public auction, or through a private sale by the owner of the work of art.

Putting these two definitions together, it is possible for a multiple items to be “commodities” even though a single item is not a “commodity”.  For example, a numismatic coin of the requisite value would not be a “commodity” even more than one such coin would meet the definition of “commodities”.   The explanation for these seemingly inconsistent definitions is that they are found in two different laws.  “Commodities” is defined in California’s Bucket Shop Law while “commodity” is defined in the California Commodity Law of 1990.

Article By Keith Paul Bishop of Allen Matkins Leck Gamble Mallory & Natsis LLP

For more corporate law legal news, click here to visit the National Law Review.

© 2010-2022 Allen Matkins Leck Gamble Mallory & Natsis LLP

In the Weeds? Humira “Patent Thicket” Isn’t an Antitrust Violation

The US Court of Appeals for the Seventh Circuit affirmed that welfare benefit plans that bought the drug Humira did not have valid antitrust claims against the patent owner. The Court found that amassing patents by itself is not enough to give rise to an antitrust claim, and that the welfare benefit plans would need to prove that the patents were invalid. Mayor and City Council of Baltimore, et al. v. AbbVie Inc., et al., Case No. 20-2402 (7th Cir. Aug. 1, 2022) (Easterbrook, Wood, Kirsch, JJ.)

AbbVie owns a patent covering Humira, which is a drug used to treat arthritic and inflammatory diseases. Humira is not covered by the Hatch-Waxman Act because it is a biologic drug, rather than a synthetic drug. Biologics are covered by the Biologics Price Competition and Innovation Act (BPCIA), under which a competitor must ask the US Food and Drug Administration for permission to sell a “biosimilar” drug based on certain guidelines. From the first sale of the original drug, the competitor must wait 12 years to enter the market. If the original drug seller believes that a patent blocks competition and initiates litigation, the competitor is still free to sell its biosimilar drug. The competitor sells at risk of an adverse outcome in the litigation.

The original Humira patent expired in 2016, but AbbVie obtained 132 additional patents related to the drug. After the 12-year BPCIA requirement passed, none of AbbVie’s competitors chose to launch a biosimilar. Instead, competitors settled with AbbVie on terms to enter the US market in 2023. In exchange, AbbVie agreed that enforcement of all 132 of its patents would end in 2023 even if they were not set to expire.

Welfare benefit plans that pay for Humira on behalf of covered beneficiaries accused AbbVie of violating Sections 1 and 2 of the Sherman Antitrust Act. The payors argued that AbbVie’s settlements with potential competitors established a conspiracy that restrained competition in violation of Section 1, and that AbbVie’s “patent thicket” allowed AbbVie to reap unlawful monopoly profits from Humira after expiration of the original patent in violation of Section 2. The district court dismissed the complaint. The payors appealed.

The issue on appeal with respect to Section 2 was whether the payors had to prove that all of AbbVie’s Humira-related patents were invalid. Under the Walker Process antitrust doctrine, a party may be liable for an antitrust violation if it knowingly asserts a fraudulently procured patent in an attempt to monopolize a market. The payors did not argue that all 132 of AbbVie’s patents were fraudulent. The Seventh Circuit reasoned that because the patent laws do not set a cap on the number of patents a person (or company) can hold, the payors would need to prove that each of AbbVie’s 132 Humira-related patents were invalid to succeed in showing a violation under Section 2. Not only did the payors fail to prove that all 132 patents were invalid, but they did not even offer to do so. The Court thus agreed with the district court that AbbVie did not amass a patent thicket to maintain monopoly profits from Humira.

The issue on appeal with respect to Section 1 was whether AbbVie’s settlements with potential biosimilar competitors were anticompetitive. The Seventh Circuit found that the payors could have a Section 1 claim if they were injured by the terms of AbbVie’s settlements with its competitors (for example, by showing that AbbVie overpaid a competitor to defer entry). The terms of AbbVie’s settlements allowed the competitors immediate entry to the European market, and AbbVie agreed to US market entry before its last Humira-related patents expired. The Court found that those terms, as well as the payors’ failure to show that AbbVie overpaid the competitors to delay their entry, rendered the settlements lawful.

The Seventh Circuit therefore affirmed the district court’s dismissal.

Article By Alexandra Lewis of McDermott Will & Emery

For more intellectual property legal news, click here to visit the National Law Review.

© 2022 McDermott Will & Emery

Estate Planning Marketing: Tips & Tricks to Grow Your Practice

To be successful, estate planning law firms must have a comprehensive marketing strategy. We’ll dive into marketing tips that will help you attract new clients and grow your estate planning business. We will begin by addressing estate planning and then discuss the skills required to work in this area. After that, we will dive into a variety of digital marketing tips that you can use to attract more clients. These tips include social media, SEO, email chains, and many others. Finally, we’ll provide a few words about Lawmatics – an online marketing platform designed specifically for lawyers.

As an estate planner, getting in front of as many potential clients as possible is key to a successful practice. But how do you do that? This blog post will discuss tips and tricks for marketing your estate planning law firm. We will begin by addressing estate planning and then discuss how to market your firm using social media, SEO, and email chains. We will also discuss the benefits of using Lawmatics services to help grow your practice!

The rising number of individuals aged has contributed to the increasing demand for estate plan services. Is your estate planning practice effective at attracting more clients? A successful estate planning campaign should incorporate all relevant marketing methods. The best plan for lawyers beginning their clients’ development should be based on a clear plan to leverage their knowledge to gain clients.

Overview of Estate Planning Law

Estate planning is a process that helps individuals and families protect their assets while also ensuring that their wishes are carried out after death. It can encompass various activities, including estate tax planning, drafting wills and trusts, and creating estate administration plans.

A solid estate plan should take into account everything you own. To get you in the proper frame of mind, consider the many forms of property that make up your estate:

  • Real estate and property (e.g., houses, land)
  • Personal property (e.g., cars, artwork, jewelry)
  • Bank accounts
  • Retirement assets, stocks, and securities
  • Life insurance policies

Many individuals overlook all of the aspects that go into a finished estate plan. Estate planning entails more than simply putting your last will and testament in motion. You’ll help families anticipate as many circumstances as possible.

Skills Required to be a Good Estate Planning Lawyer

Estate planning law is a specialization within the legal field that deals with estate-related tasks such as estate tax planning, drafting wills and trusts, and creating estate administration plans. As an estate planning lawyer, you must comprehensively understand these areas to provide sound advice to your clients. In addition, you must also be able to communicate with your clients and understand their needs effectively.

You Think Ahead

Estate planning lawyers must think long-term because they often work with clients for many years. During this time, estate planners are responsible for helping their clients safeguard their assets and ensure their wishes are fulfilled after they die.

You Like to Help People

Some estate planning lawyers work with families through generations. When one client passes away, estate planners may be enlisted by any surviving family members, which means decades of service. Your client relies on you to safeguard their family assets. They entrust you to craft the plan that aligns with local and federal laws, manages taxes, and passes most of the wealth to the beneficiaries upon death.

You Like Dealing with Financial, Trust, and Taxation Issues

You must also communicate with your clients about their financial situation and estate planning goals. Many estate planners need to track a client’s assets, liabilities, and estate taxes.

Why Implement a Marketing Strategy For Estate Planning Attorneys?

Estate planning attorneys face a competitive marketplace that makes attracting clients difficult. An effective marketing program that attracts new business clients will be essential for achieving the company’s objectives and growth.

Beating Out the Old Guard

It can be challenging to break into markets with an “old guard.” Established players in a market often have a decisive advantage, and it can be hard to dislodge them. This is especially true in estate planning, where many attorneys have been practicing for years. Young attorneys must be prepared to work hard and develop creative marketing strategies to attract new business.

Competing Against Do-It-Yourself (DIY) Options

Many individuals may be tempted to take on writing their will themselves to avoid paying for a lawyer’s services. After all, many online resources, like LegalZoom, RocketLawyer, and other DIY kits, are available to help people create a comprehensive estate plan without legal assistance.

Competing with Financial Industry

The financial industry has been increasingly targeting estate planning to expand services. As a result, estate planners must continuously adapt their marketing strategies to stay ahead of the competition. There are many estate planning law firms, but how do you make yours stand out from the rest?

However, we know that estate planning is a complex process that requires the expertise of a qualified lawyer.

Foundations of Marketing Best Practices

A well-crafted marketing strategy can help you attract new clients, expand your client base, and grow your estate planning law firm.

Track Your Leads with Call Tracking

Call tracking is a valuable tool that estate planning law firms can use to track the success of their marketing campaigns. By monitoring the number of calls generated by a campaign, your estate planning law firm can measure the effectiveness of your marketing efforts.

Use a call-tracking service that offers local or toll-free number options, call recording, and detailed reporting.

Use a CRM to Manage Relationships

A CRM, or customer relationship management system, is a valuable tool that estate planning law firms can use to manage their qualified leads and clients.

A CRM can support your estate planning law firm’s marketing efforts by helping you keep track of all the essential details about your clients. With detailed information about each client’s assets, liabilities, and estate, your estate planning law firm can more effectively market to them. Additionally, a CRM can help you track the progress of your estate planning services, so you can more effectively measure the success of your marketing campaigns.

You can attract and retain clients more effectively by using a CRM to support your estate planning law firm’s marketing efforts.

Nurture Leads with Email Campaigns

One of the most effective ways to keep potential estate planning clients in mind is through email nurture campaigns. An email nurture campaign involves sending targeted emails to potential clients to persuade them to become clients. Creating a simple birthday email campaign can delight and remind your potential clients.

Each of the three foundations of marketing efforts – call-tracking, CRM, and email nurture – is necessary for estate planning law firms to succeed in attracting new clients.

5 Channels to Market Your Estate Planning Firm

Estate planning law firms have a unique opportunity to market their services in various ways. Networking, Google My Business, Content Marketing, Social Media, and Paid Advertising are five effective methods that estate planning law firms can use to reach more clients and grow their business.

Estate planning law firms should create a marketing plan that encompasses all of these strategies based on your goals, budget, and target audience.

1. Referrals, Online Directories, & Local Involvement

Start your marketing strategy by leaning on and growing your network. You can’t just sit and wait for clients to come to you. You need to be proactive and generate leads by getting the word out about your law firm.

Referrals and Networking

Start your marketing efforts by tapping into your network and community.

One of the best ways to market your estate planning firm is to receive referrals from other professionals. Financial advisers, accountants, insurance agents, and other attorneys are all potential sources of referrals for estate planning law firms.

Get Involved in Local Events

Attending and sponsoring local events allows estate planning law firms to gain exposure and build relationships with the community. Consider sponsoring a Fun Run or 5k that donates to cancer research, a local choir, theater, or museum, or buy a little league’s baseball shirts.

You show that you care and are committed to the community. Sponsoring local events is also a great way to get links to your law firm website.

When another website links to your estate planning law firm’s website, it is called a backlink. This strongly indicates to Google that your website is an authority on the topic and should be ranked. Backlinks are essential to SEO, and estate planning law firms should take advantage of them to improve their website’s ranking.

Online Directories

One of the most effective ways to market your estate planning firm is by listing your firm in online directories. Online directories are websites that allow businesses to list their contact information, products, and services. Listing your estate planning firm’s online directories can help you reach more clients and grow your business.

Some standard legal online directories you should consider are:

  • Avvo
  • Nolo
  • Justia
  • Lawyers.com and Lawyer.com (yes, they are different)
  • HG.org
  • Martindale-Hubbell

2. Google My Business

While, in a sense, Google My Business (GMB) is an online directory, it is also the best way to get in front of your community. It allows you to control your estate planning law firm’s appearance in search results and Google Maps.

The best part about using Google My Business is that it is a free business listing.

Claim & Fill Out Your GMB Profile

Claiming your GMB profile is the first step in taking control of your estate planning law firm’s online presence. To claim your business, you must log in to Google and either claim an existing profile or create a new one. You will need to coordinate with Google to receive a verification code to verify your profile. The default method for obtaining the code is by postcard to the address.

After you have claimed your listing, it is time to fill out your GMB profile. Your GMB profile should include:

  • Your business name
  • Your contact information (i.e., address, phone, website)
  • A description of your estate planning services
  • Your hours of operation
  • Answer questions

When filling out your Google My Business profile, include keywords that people may use to search for your services in the description.

Use GMB Like It’s Social Media

Did you know that you can post on GMB? When you post new content on your GMB profile listing, you provide local customers with helpful information about your company. This contributes to increasing your local authority.

Treat posts as additional ways to answer FAQs, promote your website, and add additional keywords.

Add Photos and Videos to your GMB Listing

Showcase your firm’s office, team, and services by adding pictures to your profile. Adding photos allows potential clients to understand you and your firm better.

Take it one step further and get 360 photography of your law office- think Street View, but indoors. To get 360 photos on your Google My Business, you must work with a Google Trusted Photographer.

3Optimize Your Website

Creating and updating content on your website will increase your authority on Estate Planning in the search results. The more information you provide on your website will help your site appear prominently online.

Practice Area Pages

When we talk about web content, we don’t only mean blogging. Make sure your website details all of your practice areas. Explain your topic and how you would handle that issue, and end with a call-to-action (e.g., “call today for a consultation).

Blogging for Busy Lawyers

An estate planning firm should consider blogging to keep its website up to date with relevant content. Use your blog to answer questions that your clients ask you over and over again. A blog is a great way to show your expertise on the topic and can also act as a resource for potential clients.

Experiment with other forms of content

Once you’ve built your website and started blogging as part of your estate planning marketing strategy, you can experiment with different media.

Estate planning can be a complex process, and many people have questions about it. Try filming a video to answer some of the most common questions. This is a great way to show your expertise and help potential clients understand estate planning better.

You can also create long-form, helpful content like an eBook that people can download. This is a great way to show your expertise and provide potential clients with additional information about estate planning.

4. Social Media and Reviews

Estate planning lawyers can use social media to connect with potential clients and build their businesses. Estate planning lawyers can attract new clients and grow their practices by creating interesting, engaging content.

Go Where Your Clients Already Are

Your prospective clients are online. They are watching videos, reading articles, and checking social media. Social media can be highly effective for keeping in touch with existing clients, reaching new ones, and expanding your referral network. That said, choosing the proper social media channels is important.

It makes sense for estate planning lawyers to be visible on social media platforms like Facebook, Twitter, and LinkedIn. Lawyers can use these platforms to share blog posts, answer client questions, and connect with potential clients.

Linkedin, Where Everybody Knows Your Game

LinkedIn is the most useful channel for estate planners. LinkedIn users are usually more professional, more established, and better educated, so it’s only natural to have a presence on this platform.

Like most social platforms, you can use it to share analyses or insights about changes in legislation or other timely news. You can promote your new blog articles, share information about your business, and add videos or images to enhance your posts.

Regular posts will help you establish yourself as an estate-planning expert and help you reach more potential clients.

Ask Your Clients for Reviews

Online reviews are incredibly important and give social proof to prospective clients. Make it easy for your clients to leave a review by providing them with a link to your online profiles to leave a review.

In an ideal world, every happy client would leave a 5-star review on Google, but sometimes clients are shy about leaving reviews on Google because it will list their name publicly. If your client feels more comfortable leaving a review on LinkedIn, Facebook, or even an online directory like Avvo—encourage them to do so.

5. Social Media and Reviews

As with all marketing strategies, you want to strike a balance in your approach. SEO and social strategy require consistency over time. Building strong relationships through networking and community involvement also take time.

Paying for advertising is a great way to ensure that your company is always at the top of the search results, and it can keep the phones ringing when your firm is in a slump.

Paid Advertising Campaigns for Estate Planning Attorneys

Law firms can also consider using paid marketing strategies to reach potential estate planning clients. Placing ads in relevant online and offline publications or websites targeting your desired audience can be extremely effective.

Additionally, law firms can use targeted online advertising, such as pay-per-click advertising or display advertising, to reach individuals interested in your services.

Use a Dedicated Landing Page to Track and Convert Leads

If you are investing in paid advertising, you need to take the extra step to include a dedicated landing page for each of your paid campaigns.

If you choose to have your landing page on your website, remove all site navigation so the lead will stay on that page and convert. You can also build out landing pages on platforms that specialize in converting PPC leads.

Your PPC landing page will be specifically designed to capture the contact information of individuals interested in learning more about estate planning services.

The advantage of using a landing page is that you can track how many people are visiting the page and how many are filling out the contact form. This data will be extremely valuable as you assess your ROI for your paid campaigns.

Test Google Local Service Ads

Google Local Service Ads is a relatively new advertising platform that allows you to place ads for their services in the local search results. These ads appear as a sponsored listing at the top of the search results and include a call-to-action button that allows potential clients to contact the law firm quickly.

To be eligible to participate in Google Local Service Ads, all of the attorneys at your firm must meet specific requirements, such as being licensed and insured. Additionally, your firm’s attorneys must undergo a background check conducted by Google.

Despite the effort, Google Local Service Ads can be an extremely effective way to reach potential estate planning clients who are searching for estate planning services in your area because you will appear at the top of search results (even above other PPC ads), and Google will have verified you.

Grow Your Estate Planning Practice With Lawmatics

Some of the most effective marketing strategies for an estate planning practice include creating helpful, optimized website content to address FAQs, sponsoring local teams or charities, and filling out your Google My Business. These strategies will help you reach prospective clients and connect you to the community.

FAQs

? What are the best places for estate lawyers to have an online presence?

There are several great places estate planning lawyers can have an online presence.

A website is a must-have. Your website should accurately represent your practice and what you provide. Consider an search engine optimization (SEO) strategy to optimize your website so that potential consumers may locate you online with ease.

You should also consider social media sites, as they are ideal for establishing connections with potential clients. LinkedIn is a fantastic platform for estate planning professionals to network and develop relationships with new clients.

? How can Google attract clients who need help with wills & estate planning?

You can use Google products like Google My Business and Google Local Service Ads to get in front of prospective clients.

To start, you need to claim and verify a Google My Business listing and optimize it for search engines, making it easier for prospective clients to find you. Once you have your GMB listing, you can write posts related to estate planning.

Google Local Service Ads will display your law firm information at the top of the search results page and push people to call you.

Article By Cate Giordano of Lawmatics

For more business of law legal news, click here to visit the National Law Review.

©2022 — Lawmatics

Biden Administration Seeks to Clarify Patient Privacy Protections Post-Dobbs, Though Questions Remain

On July 8, two weeks following the Supreme Court’s ruling in Dobbs v. Jackson that invalidated the constitutional right to abortion, President Biden signed Executive Order 14076 (E.O.). The E.O. directed federal agencies to take various actions to protect access to reproductive health care services,[1] including directing the Secretary of the U.S. Department of Health and Human Services (HHS) to “consider actions” to strengthen the protection of sensitive healthcare information, including data on reproductive healthcare services like abortion, by issuing new guidance under the Health Insurance and Accountability Act of 1996 (HIPAA).[2]

The directive bolstered efforts already underway by the Biden Administration. A week before the E.O. was signed, HHS Secretary Xavier Becerra directed the HHS Office for Civil Rights (OCR) to take steps to ensure privacy protections for patients who receive, and providers who furnish, reproductive health care services, including abortions.[3] The following day, OCR issued two guidance documents to carry out this order, which are described below.

Although the guidance issued by OCR clarifies the privacy protections as they exist under current law post-Dobbs, it does not offer patients or providers new or strengthened privacy rights. Indeed, the guidance illustrates the limitations of HIPAA regarding protection of health information of individuals related to abortion services.

A.  HHS Actions to Safeguard PHI Post-Dobbs

Following Secretary Becerra’s press announcement, OCR issued two new guidance documents outlining (1) when the HIPAA Privacy Rule may prevent the unconsented disclosure of reproductive health-related information; and (2) best practices for consumers to protect sensitive health information collected by personal cell phones, tablets, and apps.

(1) HIPAA Privacy Rule and Disclosures of Information Relating to Reproductive Health Care

In the “Guidance to Protect Patient Privacy in Wake of Supreme Court Decision on Roe,”[4] OCR addresses three existing exceptions in the HIPAA Privacy Rule to the disclosure of PHI without an individual’s authorization and provides examples of how those exceptions may be applied post-Dobbs.

The three exceptions discussed in the OCR guidance are the exceptions for disclosures required by law,[5]  for purposes of law enforcement,[6] or to avert a serious threat to health or safety.[7]

While the OCR guidance reiterates that the Privacy Rule permits, “but does not require” disclosure of PHI in each of these exceptions,[8] this offers limited protection that relies on the choice of providers whether to disclose or not disclose the information. Although these exceptions are highlighted as “protections,” they expressly permit the disclosure of protected health information. Further, while true that the HIPAA Privacy Rule itself may not compel disclosure (but merely permits disclosure), the guidance fails to mention that in many situations in which these exceptions apply, the provider will have other legal authority (such as state law) mandating the disclosure and thus, a refusal to disclose the PHI may be unlawful based on a law other than HIPAA.

Two of the exceptions discussed in the guidance – the required by law exception and the law enforcement exception – both only apply in the first place when valid legal authority is requiring disclosure. In these situations, the fact that HIPAA does not compel disclosure is of no relevance. Certainly, when there is not valid legal authority requiring disclosure of PHI, then HIPAA prohibits disclosure, as noted as in the OCR guidance.  However, in states with restrictive abortion laws, the state legal authorities are likely to be designed to require disclosure – which HIPAA does not prevent.

For instance, if a health care provider receives a valid subpoena from a Texas court that is ordering the disclosure of PHI as part of a case against an individual suspected of aiding and abetting an abortion, in violation of Texas’ S.B. 8, then that provider could be held in contempt of court for failing to comply with the subpoena, despite the fact that HIPAA does not compel disclosure.[9] For more examples on when a covered entity may be required to disclose PHI, please see EBG’s prior blog: The Pendulum Swings Both Ways: State Responses to Protect Reproductive Health Data, Post-Roe.[10]

Notably, the OCR guidance does provide a new interpretation of the application of the exception for disclosures to avert a serious threat to health or safety. Under this exception, covered entities may disclose PHI, consistent with applicable law and standards of ethical conduct, if the covered entity, in good faith, believes the use or disclosure is necessary to prevent or lessen a serious and imminent threat to the health or safety of a person or the public. OCR states that it would be inconsistent with professional standards of ethical conduct to make such a disclosure of PHI to law enforcement or others regarding an individual’s interest, intent, or prior experience with reproductive health care. Thus, in the guidance, OCR takes the position that if a patient in a state where abortion is prohibited informs a health care provider of the patient’s intent to seek an abortion that would be legal in another state, this would not fall into the exception for disclosures to avert a serious threat to health or safety.  Covered entities should be aware of OCR’s position and understand that presumably OCR would view any such disclosure as a HIPAA violation.

(2) Protecting the Privacy and Security of Individuals’ Health Information When Using Personal Cell Phones or Tablets

OCR also issued guidance on how individuals can best protect their PHI on their own personal devices. HIPAA does not generally protect the privacy or security of health information when it is accessed through or stored on personal cell phones or tablets. Rather, HIPAA only applies when PHI is created, received, maintained, or transmitted by covered entities and business associates. As a result, it is not unlawful under HIPAA for information collected by devices or apps – including data pertaining to reproductive healthcare – to be disclosed without consumer’s knowledge.[11]

In an effort to clarify HIPAA’s limitation to protect such information, OCR issued guidance to protect consumer sensitive information stored in personal devices and apps.[12] This includes step-by-step guidance on how to control data collection on their location, and how to securely dispose old devices.[13]

Further, some states have taken steps to fill the legal gaps to varying degrees of success. For example, California’s Confidentiality of Medical Information Act (“CMIA”) extends to “any business that offers software or hardware to consumers, including a mobile application or other related device that is designed to maintain medical information.”[14] As applied, a direct-to-consumer period tracker app provided by a technology company, for example, would fall under the CMIA’s data privacy protections, but not under HIPAA. Regardless, gaps remain as the CMIA does not protect against a Texas prosecutor subpoenaing information from the direct-to-consumer app. Conversely, Connecticut’s new reproductive health privacy law,[15] does prevent a Connecticut covered entity from disclosing reproductive health information based on a subpoena, but Connecticut’s law does not apply to non-covered entities, such as a period tracker app. Therefore, even the U.S.’s most protective state privacy laws do not fill in all of the privacy gaps.

Alongside OCR’s guidance, the Federal Trade Commission (FTC) published a blog post warning companies with access to confidential consumer information to consider FTC’s enforcement powers under Section 5 of the FTC Act, as well as the Safeguards Rule, the Health Breach Notification Rule, and the Children’s Online Privacy Protection Rule.[16] Consistent with OCR’s guidance, the FTC’s blog post reiterates the Biden Administration’s goal of protecting reproductive health data post-Dobbs, but does not go so far as to create new privacy protections relative to current law.

B.  Despite the Biden Administration’s Guidance, Questions Remain Regarding the Future of Reproductive Health Privacy Protections Post-Dobbs

Through E.O. 14076, Secretary Becerra’s press conference, OCR’s guidance, and the FTC’s blog, the Biden Administration is signaling that it intends to use the full force of its authorities – including those vested by HIPAA – to protect patient privacy in the wake of Roe.

However, it remains unclear how this messaging will translate to affirmative executive actions, and how successful such executive actions would be. How far is the executive branch willing to push reproductive rights? Would more aggressive executive actions be upheld by a Supreme Court that just struck down decades of precedent permitting access to abortion? Will the Biden Administration’s executive actions persist if the administration changes in the next Presidential election?

Attorneys at Epstein Becker & Green are well-positioned to assist covered entities, business associates, and other companies holding sensitive reproductive health data understand how to navigate HIPAA’s exemptions and interactions with emerging guidance, regulations, and statutes at both the state and Federal levels.

Ada Peters, a 2022 Summer Associate (not admitted to the practice of law) in the firm’s Washington, DC office and Jack Ferdman, a 2022 Summer Associate (not admitted to the practice of law) in the firm’s Boston office, contributed to the preparation of this post. 

[1] 87 Fed. Reg. 42053 (Jul. 8, 2022), https://bit.ly/3b4N4rp.

[2] Id.

[3] HHS, Remarks by Secretary Xavier Becerra at the Press Conference in Response to President Biden’s Directive following Overturning of Roe v. Wade (June 28, 2022), https://bit.ly/3zzGYsf.

[4] HHS, Guidance to Protect Patient Privacy in Wake of Supreme Court Decision on Roe (June 29, 2022),  https://bit.ly/3PE2rWK.

[5] 45 CFR 164.512(a)(1)

[6] 45 CFR 164.512(f)(1)

[7] 45 CFR 164.512(j)

[8] Id.

[9] See Texas S.B. 8; e.g., Fed. R. Civ. Pro. R.37 (outlining available sanctions associated with the failure to make disclosures or to cooperate in discovery in Federal courts), https://bit.ly/3BjX4I2.

[10] EBG Health Law Advisor, The Pendulum Swings Both Ways: State Responses to Protect Reproductive Health Data, Post-Roe (June 17, 2022), https://bit.ly/3oPDegl.

[11] A 2019 Kaiser Family Foundation survey concluded that almost one third of female respondents used a smartphone app to monitor their menstrual cycles and other reproductive health data. Kaiser Family Foundation, Health Apps and Information Survey (Sept. 2019), https://bit.ly/3PC9Gyt.

[12] HHS, Protecting the Privacy and Security of Your Health Information When Using Your Personal Cell Phone1 or Tablet (last visited Jul. 26, 2022), https://bit.ly/3S2MNWs.

[13] Id.

[14] Cal. Civ. Code § 56.10, Effective Jan. 1, 2022, https://bit.ly/3J5iDxM.

[15] 2022 Conn. Legis. Serv. P.A. 22-19 § 2 (S.B. 5414), Effective July 1, 2022, https://bit.ly/3zwn95c.

[16] FTC, Location, Health, and Other Sensitive Information: FTC Committed To Fully Enforcing the Law Against Illegal Use and Sharing of Highly Sensitive Data (July 11, 2022), https://bit.ly/3BjrzNV.

Article By Alaap B. Shah, Allen R. Killworth, Marylana Saadeh Helou, and Devon Minnick of Epstein Becker & Green, P.C.

For more privacy-related legal news, click here to visit the National Law Review.

©2022 Epstein Becker & Green, P.C. All rights reserved.

U.S. Government Pursues More Aggressive Action to Curb Espionage at Universities

The U.S. Governmental Accountability Office (GAO) thinks the FBI and other agencies are not doing enough to address the espionage threat on U.S. university campuses. It issued a report, “Enforcement Agencies Should Better Leverage Information to Target Efforts Involving U.S. Universities” on June 14, 2022, urging the FBI, the Department of Homeland Security, and the Department of Commerce to step up their outreach efforts to address the threat. Commerce, DHS, and FBI have all concurred with GAO’s recommendations. As a result, U.S. colleges and universities to face yet another organizational risk: an increase in campuses visits by export control and law enforcement agents.

The threat: U.S. export control laws consider the disclosure to non-U.S. persons of technology, software, or technical data to be exports, even if the disclosure occurs in the United States.

The overwhelming majority of non-U.S. persons studying and working at U.S. universities are not security risks and are valued members of their academic organizations. But U.S. intelligence agencies have long warned that foreign state actors actively acquire sensitive national security data and proprietary technology from U.S. universities.

A lot of the technology flow abroad from U.S. universities is perfectly legal, for two reasons: First, most university research, even in cutting-edge technology, is exempt from export controls under an exemption known as “fundamental research.” Second, even in cases where the fundamental research exemption does not apply, it takes time for the U.S. government agencies to add new items to the export control lists they enforce; namely the U.S. Munitions List, administered by the U.S. Department of State, Directorate of Defense Trade Controls; and the Commerce Control List, administered by the U.S. Department of Commerce, Bureau of Industry and Security.

But at the same time, either through inadvertence or outright espionage, unlawful transfers of technology to foreign nationals take place. A 2006 report by the U.S. Office of the National Counterintelligence Executive found that a significant quantity of export controlled U.S. technology is released to foreign nationals in the United States unlawfully each year.

Clash of values: One important issue for higher education in addressing trade controls compliance is cultural in nature. U.S. universities value open, collaborative environments which drive and accelerate innovation. For those institutions, the idea of cutting off information flows conflicts with those cultural norms. By contrast, U.S. export controls aim to protect U.S. national security by hindering the flow of sensitive information to potential adversaries.

GAO’s recommendations: The GAO report recommends that U.S. trade control agencies take more aggressive steps to curb foreign access to sensitive technologies at U.S. universities. The recommendations include steps to enhance risk assessment and ranking of universities by risk, and steps to increase agency cooperation in planning and conducting outreach visits to universities. As a direct result of this report, U.S. universities are going to receive more visits from U.S. government agents.

Practical takeaways:

  • Universities: Consider reevaluating your risk. The threat has evolved, and the U.S. government response is also evolving. A risk evaluation using modern tools such as a premortem can help you know where to dedicate resources to update your export control policies, procedures, and training. Any unlawful escape of technology or technical data are much more likely to be detected and punished under the new regime, in part based on the GAO report. Organizations have to evolve with the threat.
  • Students, faculty, and administrators: Consider how to jealously guard your academic freedom, but be wary of the national security risks of sensitive technology falling into the wrong hands.
  • Research sponsors: More and more U.S. university research is sponsored by U.S. companies and government agencies. Research sponsorship agreements play a major role in striving for both national security and academic goals of the U.S. university system. Sponsors need to be sensitive to how these agreements are drafted. Sponsors must be aware of the espionage threat to their technology. But imposing too many restrictions in the contract may undermine the applicability of the fundamental research exemption and hinder the success of the project.

Conclusion: In the face of organizational threats, institutions do best when they heed their values. In the realm of protecting sensitive technology, we must constantly evolve with the threat. But we must also continue to carefully balance national security considerations with our bedrock values of academic freedom and openness.

Article By J. Scott Maberry of Sheppard, Mullin, Richter & Hampton LLP

For more government and administrative legal news, click here to visit the National Law Review.

Copyright © 2022, Sheppard Mullin Richter & Hampton LLP.

A Summary of Inflation Reduction Act’s Main Energy Tax Proposals

On August 7, the Senate passed the Inflation Reduction Act of 2022 (the “IRA”). The IRA contains a significant number of climate and energy tax proposals, many of which were previously proposed in substantially similar form by the House of Representatives in November 2021 (in the “Build Back Better Act”).

Extension and expansion of production tax credit

Section 45 of the Internal Revenue Code provides a tax credit for renewable electricity production. To be eligible for the credit, a taxpayer must (i) produce electricity from renewable energy resources at certain facilities during a ten-year period beginning on the date the facility was placed in service and (ii) sell that renewable electricity to an unrelated person.[1] Under current law, the credit is not available for renewable electricity produced at facilities whose construction began after December 31, 2021.

The IRA would extend the credit for renewable electricity produced at facilities whose construction begins before January 1, 2025. The credit for electricity produced by solar power –which expired in 2016—would be reinstated, as extended by the IRA.

The IRA would also increase the credit from 1.5 to 3 cents per kilowatt hour of electricity produced.

A taxpayer would be entitled to increase its production tax credit by 500% if (i) its facility’s maximum net output is less than 1 megawatt, (ii) it meets the IRA’s prevailing wage and apprenticeship requirements,[2] and (iii) the construction of its facility begins within fifty-nine days after the Secretary publishes guidance on these requirements.

In addition, the IRA would add a 10% bonus credit for a taxpayer (i) that certifies that any steel, iron, or manufactured product that is a component of its facility was produced in the United States (the “domestic content bonus credit”) or (ii) whose facility is in an energy community (the “energy community bonus credit”).[3]

Extension, expansion, and reduction of investment tax credit

Section 48(a) provides an investment tax credit for the installation of renewable energy property. The amount of the credit is equal to a certain percentage (described below) of the property’s tax basis. Under current law, the credit is limited to property whose construction began before January 1, 2024.

The IRA would extend the credit to property whose construction begins before January 1, 2025. This period would be extended to January 1, 2035 for geothermal property projects. The IRA would also allow the investment tax credit for energy storage technology, qualified biogas property, and microgrid controllers.

The IRA would reduce the base credit from 30% to 6% for qualified fuel cell property; energy property whose construction begins before January 1, 2025; qualified small wind energy property; waste energy recovery property; energy storage technology; qualified biogas property; microgrid controllers; and qualified facilities that a taxpayer elects to treat as energy property. For all other types of energy property, the base credit would be reduced from 10% to 2%.

A taxpayer would be entitled to increase this base credit by 500% (for a total investment tax credit of 30%) if (i) its facility’s maximum net output is less than 1 megawatt of electrical or thermal energy, (ii) it meets the prevailing wage and apprenticeship requirements, and (iii) its facility begins construction within fifty-nine days after the Secretary publishes guidance on these requirements.

In addition, a taxpayer would be entitled to a 10% domestic content bonus credit and 10% energy community bonus credit (subject to the same requirements as for bonus credits under section 45). The IRA would also add a (i) 10% bonus credit for projects undertaken in a facility with a maximum net output of 5 megawatts and is located in low-income communities or on Indian land, and (ii) 20% bonus credit if the facility is part of a qualified low-income building project or qualified low-income benefit project.

Section 45Q (Carbon Oxide Sequestration Credit)

Section 45Q provides a tax credit for each metric ton of qualified carbon oxide (“QCO”) captured using carbon capture equipment and either disposed of in secure geological storage or used as a tertiary injection in certain oil or natural gas recovery projects.  While eligibility for the section 45Q credit under current law requires that projects begin construction before January 1, 2026, the IRA would extend credit eligibility to those carbon sequestration projects that commence construction before January 1, 2033.

The IRA would increase the amount of tax credits for projects that meet certain wage and apprenticeship requirements. Specifically, the IRA would increase the amount of section 45Q credits for industrial facilities and power plants to $85/metric ton for QCO stored in geologic formations, $60/metric ton for the use of captured carbon emissions, and $60/metric ton for QCO stored in oil and gas fields.  With respect to direct air capture projects, the IRA would increase the credit to $180/metric ton for projects that store captured QCO in secure geologic formations, $130/metric ton for carbon utilization, and $130/metric ton for QCO stored in oil and gas fields.  The proposed changes in the amount of the credit would apply to facilities or equipment placed in service after December 31, 2022.

The IRA also would decrease the minimum annual QCO capture requirements for credit eligibility to 1,000 metric tons (from 100,000 metric tons) for direct air capture facilities, 18,750 metric tons (from 500,000 metric tons) of QCO for an electricity generating facility that has a minimum design capture capacity of 75% of “baseline carbon oxide” and 12,500 metric tons (from 100,000 metric tons) for all other facilities.  These changes to the minimum capture requirements would apply to facilities or equipment that begin construction after the date of enactment.

Introduction of zero-emission nuclear power production credit

The IRA would introduce, as new section 45U, a credit for zero-emission nuclear power production.

The credit for a taxable year would be the amount by which 3 cents multiplied by the kilowatt hours of electricity produced by a taxpayer at a qualified nuclear power facility and sold by the taxpayer to an unrelated person during the taxable year exceeds the “reduction amount” for that taxable year.[4]

In addition, a taxpayer would be entitled to increase this base credit by 500% if it meets the prevailing wage requirements.

New section 45U would not apply to taxable years beginning after December 31, 2032.

Biodiesel, Alternative Fuels, and Aviation Fuel Credit

The IRA would extend the existing tax credit for biodiesel and renewable diesel at $1.00/gallon and the existing tax credit for alternative fuels at $.50/gallon through the end of 2024.  Additionally, the IRA would create a new tax credit for sustainable aviation fuel of between $1.25/gallon and $1.75/gallon.  Eligibility for the aviation fuel credit would depend on whether the aviation fuel reduces lifecycle greenhouse gas emissions by at least 50%, which corresponds to a $1.25/gallon credit (with an additional $0.01/gallon for each percentage point above the 50% reduction, resulting in a maximum possible credit of $1.75/gallon). This credit would apply to sales or uses of qualified aviation fuel before the end of 2024.

Introduction of clean hydrogen credit

The IRA would introduce, as new section 45V, a clean hydrogen production tax credit. To be eligible, a taxpayer must produce the clean hydrogen after December 31, 2022 in facilities whose construction begins before January 1, 2033.

The credit for the taxable year would be equal to the kilograms of qualified clean hydrogen produced by the taxpayer during the taxable year at a qualified clean hydrogen production facility during the ten-year period beginning on the date the facility was originally placed in service, multiplied by the “applicable amount” with respect to such hydrogen.[5]

The “applicable amount” is equal to the “applicable percentage” of $0.60. The “applicable percentage” is equal to:

  • 20% for qualified clean hydrogen produced through a process that results in a lifecycle greenhouse gas emissions rate between 2.5 and 4 kilograms of CO₂e per kilogram of hydrogen;

  • 25% for qualified clean hydrogen produced through a process that results in a lifecycle greenhouse gas emissions rate between 1.5 and 2.5 kilograms of CO₂e per kilogram of hydrogen;

  • 4% for qualified clean hydrogen produced through a process that results in a lifecycle greenhouse gas emissions rate between 0.45 and 1.5 kilograms of CO₂e per kilogram of hydrogen; and

  • 100% for qualified clean hydrogen produced through a process that results in a lifecycle greenhouse gas emissions rate of less than 0.45 kilograms of CO₂e per kilogram of hydrogen.

A taxpayer would be entitled to increase this base credit by 500% if (i) it meets the prevailing wage and apprenticeship requirements or (ii) it meets the prevailing wage requirements, and its facility begins construction within fifty-nine days after the Secretary publishes guidance on the prevailing wage and apprenticeship requirements.

FOOTNOTES

[1] All references to section are to the Internal Revenue Code.

[2] The IRA would require new prevailing wage and apprenticeship requirements to be satisfied in order for a taxpayer to be eligible for increased credits. To satisfy the prevailing wage requirements, a taxpayer would be required to ensure that any laborers and mechanics employed by contractors or subcontractors to construct, alter or repair the taxpayer’s facility are paid at least prevailing local wages with respect to those activities. To satisfy the apprenticeship requirements, “qualified apprentices” would be required to construct a certain percentage of the taxpayer’s facilities (10% for facilities whose construction begins before January 1, 2023 and 15% for facilities whose construction begins on January 1, 2024 or after). A “qualified apprentice” is a person employed by a contractor or subcontractor to work on a taxpayer’s facilities and is participating in a registered apprenticeship program.

[3] An “energy community” is a brownfield site; an area which has (or had at any time after December 31, 1999) significant employment related to the extraction, processing, transport, or storage of coal, oil, or natural gas; and a census tract in which a coal mine closed or was retired after December 31, 1999 (or an adjoining census tract).

[4] A “qualified nuclear power facility” is any nuclear facility that is owned by the taxpayer, that uses nuclear energy to produce electricity, that is not an “advanced nuclear power facility” as described in section 45J(d)(1),  and is placed in service before the date that new section 45U is enacted.

“Reduction amount” is, for any taxable year, the amount equal to (x) the lesser of (i) the product of 3 cents multiplied by the kilowatt hours of electricity produced by a taxpayer at a qualified nuclear power facility and sold by the taxpayer to an unrelated person during the taxable year and (ii) the amount equal to 80% of the excess of the gross receipts from any electricity produced by the facility (excluding an advanced nuclear power facility) and sold to an unrelated person during the taxable year; (y) over the amount equal to the product of 2.5 cents multiplied by the kilowatt hours of electricity produced by the taxpayer at a qualified nuclear power facility and sold by the taxpayer to an unrelated person during the taxable year.

[5] “Qualified clean hydrogen” is hydrogen that is produced (i) through a process that results in a lifecycle greenhouse gas emissions rate of no more than 4 kilograms of CO₂e per kilogram of hydrogen, (ii) in the United States, (iii) in the ordinary course of the taxpayer’s trade or business, (iv) for sale or use, and (v) whose production and sale or use is verified by an unrelated party. The IRA does not explain what “verified by an unrelated party” means.

Article By David S Miller, Amanda H Nussbaum, Martin T Hamilton, J. Tyler Moser, and Rita N. Halabi of Proskauer Rose LLP

For more tax law legal news, click here to visit the National Law Review.

© 2022 Proskauer Rose LLP.

Do You Have a College Student? Important Healthcare, Financial, and Educational Documents That They (and You) Need

August is upon us and you may soon be sending children off to college. If your child is age 18 or older, you and your child will need to take some simple steps so that, in the event of an emergency, you will be able to make health care and financial decisions for your child and have access to your child’s medical information and financial accounts. The same is true if you are to have access to your child’s educational records.

Medical Information. Once your child reaches age 18, your child is deemed to be an adult by law and you no longer have a legal right to make health care decisions on behalf of your child or to access your child’s health care information. As a result, if you have an adult child, your child must execute certain legal documents naming you as his or her health care agent and permitting you to access his or her medical information:

  1. Your child must execute a “Health Care Proxy” naming you as his or her agent for health care decisions. In this document, your child authorizes you to make health care decisions on your child’s behalf if he or she becomes unable to make or communicate such decisions him or herself. The child may also share his or her own wishes regarding medical treatment.
  2. Your child must also sign a “HIPAA Authorization Form.” The Health Insurance Portability & Accountability Act of 1996 (generally known as “HIPAA”) protects the privacy of an individual’s medical information, and health care providers may require written consent from a patient to share information with family members, including parents of an adult child. Your child’s college or university may also have policies in place preventing it from sharing medical information without the student’s consent. This form will serve as written permission authorizing those providing health care services to your child to share medical information with you as your child’s health care agent.
  3. In addition, you should be in contact with the health services department of your child’s college or university. The institution may provide its own form for authorizing the release of medical information that can be kept on record with the institution’s health services department.

Financial Accounts. If you are to have the ability to act on behalf of your adult child with respect to financial matters, your child also needs to execute a “Durable Power of Attorney” naming you as your child’s agent with respect to the child’s assets and finances. If your child is attending college away from home, is studying abroad, or undergoes a medical emergency, it may be useful for you to access your child’s accounts on his or her behalf. This allows you to pay bills for a child out of their accounts, make deposits and open or close accounts. In addition, a durable power of attorney allows you to handle other financial tasks for the child, like filing tax returns or renewing a lease.

Educational Records. Finally, the Family Educational Rights and Privacy Act (FERPA) protects the educational records of a child who has turned 18 or is enrolled at a postsecondary institution from access by his or her parents. If the child’s parents claim the child as a dependent on their tax returns, the parents may still access the child’s education records without the child’s consent. However, institutions may be reluctant to allow access to education records for any child over the age of 18 without a “FERPA Waiver” signed by the child, regardless of their status as a dependent. If you would like to have access to your child’s educational records, you should contact the institution to request a FERPA Waiver form.

Article By John H. Ramsey and Kerry L. Spindler of Goulston & Storrs

For more public education and services legal news, click here to visit the National Law Review.

2022 Goulston & Storrs PC.