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Showing 3 posts by Michael S. Poster.

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Note to Copyright Owners: Register Your Original Work

Are you in the business of creating, acquiring, owning, publishing, licensing or financing original works entitled to copyright protection, such as books, movies, sound recordings, musical compositions, audio/visual works, software, photos, artwork, or articles? If so, the U.S. Supreme Court’s recent decision in Fourth Estate Public Benefit Corp. v. should be of interest. (Read More)

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Michael Poster
212.730.7700 |

Ian Shane
212.730.7700 |

Is a C-Corp. Conversion Right for Your Business?

With the steep reduction in the federal corporate tax rate under the Tax Cuts and Jobs Act (the “Act”) recently signed into law, many businesses that operate as tax pass-throughs, such as partnerships, LLCs or S-Corporations (“S-Corp.”), may be considering converting to C-Corporation (“C-Corp.”) status instead.

Under the Act:

  • The top federal rate for individuals is reduced from 39.6% to 37% tax on ordinary income such as wages, dividends that are not qualified dividends and short-term capital gains (gains on investment assets held for less than one year). This tax rate will return to 39.6% after 2025 unless the reduced rate is extended or made permanent by subsequent legislation.

(Read More)

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Paul McCartney Sues Sony/ATV to Reclaim Copyrights to Beatles Songs

Sir Paul McCartney has filed suit against Sony/ATV Music Publishing in New York Federal Court, seeking a declaration that he can exercise his termination rights under the Copyright Act of 1976 in order to reclaim the rights to many of his musical compositions for The Beatles. The songs, which McCartney either wrote, or co-wrote with John Lennon, and which were once owned by pop music star Michael Jackson, are immensely valuable. It is anticipated that Sony/ATV may challenge the former Beatle’s termination notices in order to preserve its rights. (Read More)