Firm Insights

Initial Coin Offerings: Uncertain Tax Consequences

By Michelle F. Schwerin / March 29, 2018 / Comments Off on Initial Coin Offerings: Uncertain Tax Consequences

Part Three of Three: In the prior blog posts in this series, I described generally how an Initial Coin Offering (ICO) operates and discussed how the Securities and Exchange Commission views the coins or tokens generated from an ICO.  In this post, I explore the guidance (or lack-thereof) from the Internal Revenue Service. PART ONE: Initial…

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Initial Coin Offerings: The Securities and Exchange Commission’s View

By Michelle F. Schwerin / March 6, 2018 / Comments Off on Initial Coin Offerings: The Securities and Exchange Commission’s View

Part Two of Three: In my prior blog post in this series, I described generally how an Initial Coin Offering (ICO) operates.  In this post, I discuss how the coins or tokens generated from an ICO are viewed by the Securities and Exchange Commission. PART ONE: Initial Coin Offerings: A Primer and Suggestion of Impending Issues…

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Make America Naughty Again: The Risk of Risqué Trademarks

By Michael A. Kahn / February 21, 2018 / Comments Off on Make America Naughty Again: The Risk of Risqué Trademarks

Two years ago, in a post entitled “Is Your Brand Naughty or Nice? The New Santa at the Trademark Office“, I discussed some rulings at the U.S. Trademark Office that suggested that those old fuddy-duddies might be relaxing their view of what types of trademarks violate the immoral/scandalous rule in the Lanham Act. In addition…

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