OGC Legal Assistant and Records Manager
Reporting of Payments to Attorneys
26 CFR 1.6045-5; 26 CFR 1.6041-6; 71 Fed. Reg. 39548 (July 13, 2006)
This section of the tax regulations reflects changes made to the law by the Taxpayer Relief Act of 1997. The final regulations require those who make payments to attorneys aggregating $600 or more per calendar year in connection with legal services must file an information return for such payments. This requirement applies whether or not the services were performed for the payor, so for example, if the university was a defendant in a lawsuit, and was required to pay attorneys fees, this rule would apply. The filer must also provide to the attorney a written statement of the information required to be included on the return. Note that employers must report entire settlement amounts, including the amount paid to the attorneys, as income to the plaintiff, and also prepare a Form 1099 reporting the amount paid to the attorneys as income to the attorneys. Failure to do so may result in penalty payments to the IRS, a wel as obligation to pay back withholding. See the Holland and Knight article below.
Information required. The information return required under paragraph (a)(1) of this section must include the following information:
(i) The name, address, and taxpayer identifying number (TIN) (as defined in section 7701(a)) of the payor;
(ii) The name, address, and TIN of the payee attorney;
(iii) The amount of the payment or payments (as defined in paragraph (d)(5) of this section); and
(iv) Any other information required by the Commissioner in forms, instructions or publications.
These regulations are effective to payments made in or after 2007.
The Records Manager provides information to the Director of Accounts Payable about payments to attorneys and plaintiffs with regard to settlement agreements.
Related Resources
Q and A on Tax Obligations Regarding Settlement Payments
See also Holland and Knight: The Supreme Court weighs in on Taxability of Contingent Fees in Employment Cases***
Federal Rules of Civil Procedure Related to Discovery and Electronically Stored Information
On April 12, 2006 (and effective Dec. 1, 2006), the below listed Federal Rules of Civil Procedure were amended to clarify the process of retrieving, saving and producing electronically stored information in anticipation of and during litigation. The rules impose an obligation to identify data that is potentially relevant and reasonably accessible, as well as data that may be relevant but not accessible. There is a duty to preserve what a party knows, or reasonably should know, is relevant in the action, is reasonably calculated to lead to the discovery of admissible evidence, is reasonably likely to be requested during discovery, and/or is the subject of a pending discovery request. This duty attaches in anticipation of litigation as well. The Legal Assistant and Records Manager is responsible for sending out the litigation hold notices. See below.
Litigation Tracking
For each lawsuit that is filed complete and record steps completed on the Litigation Checklist. OGC Legal Assistant is responsible for completing steps 1 through 8. The General Counsel will complete step 9. Further guidance on this process can be found in the memo on Litigation Hold Procedures.
Filing Requirements
| Month |
Report |
Next Due |
| January |
DCBR |
Jan. 15, 2010 |
| February |
|
|
| March |
USPTO, Education Licensure Commission |
3/2012 3/31/09 |
| April |
MHEC |
April 1, 2010* |
| May |
|
|
| June |
SCHEV
|
June 30, 2010* |
| July |
|
|
| August |
|
|
| September |
|
|
| October |
|
|
| November |
|
|
| December |
VSCC |
Dec. 2009 |
Licenses for Out-of-State Operations
SCHEV Filings: Due June 30th annually
Code of the State of Virginia: Title 23, Chapter 21.1
Summary of the Law:
CUA is licensed to offer out of state programs at the locations linked here. The license is a certificate to operate an institution of higher education and to offer degrees, courses for degree credit, or programs of study leading to a degree. Licenses must be renewed annually, and expire at the end of August each year.
* 
Click Here for status of licenses
This responsibility lies with the Associate General Counsel for Policy and Compliance in conjuction with the Academic Directors of the Programs
Virginia State Corporation Commission: Due December annually
Annual Corporation Requirements and Fee: The Commission mails an Annual Assessment Packet, containing a preprinted annual report form and a notice of annual registration fee assessment, to the registered agent of each active domestic and foreign stock and nonstock corporation at the registered office address on file with the Commission approximately 75 days before the annual report and registration fee payment are due. See the Virginia State Corporation Commission for business entity forms and fees.
OGC Required Action
File form with fee, due Dec. 30 annually.
nb: Jack Duncan is the registered agent for Virginia, his phone is 703-359-6555
Maryland
MHEC Filing: April 1st Annually
Code of Maryland Regulations 13B.02.01
Summary of the Law:
CUA is licensed to offer out of state programs at the locations linked here. The license is a certificate to operate an institution of higher education and to offer degrees, courses for degree credit, or programs of study leading to a degree. Licenses must be renewed annually.
* Click Here for status of licenses
This responsibility lies with the Associate General Counsel for Policy and Compliance in conjuction with the Academic Directors of the Programs
OGC Required Action
Renew Maryland License: The application for license renewal if April 1st each year.
Out of State Corporation Status Information for Maryland
Maryland Dept. of Assessments and Taxation ID # F00872408
All out of state corportations must file Form 1, the Personal Property Return, each year on April 16th, even if no personal property is held in the state. This return is filed on behalf of CUA by the Controller's Office.
In order to obtain a certificate of good standing in MD, one needs a "resident agent."
The CUA agent in Maryland, Craig Parker will be the new registered agent. If there are any questions about the RA process, call any of the following phone numbers: 410-767-1352 (or 4880 or 1006).
Copy of most recent filing (for CWP) can be found in Major Case file 07003.
See the Maryland registered agent web page for forms for changing agents or addresses.
District of Columbia
DC Educational Licensure Commission: Due March 31 annually
Summary of the law: DC Code 38-1309 Each licensed institution must submit an annual data survey form.
Annual Data Survey Form: Due March 31 annually with the DC Education Licensure Commission
See DCMR 2109.2, as follows:
2109.2 Each licensed institution, and each institution with a conditional exemption, shall submit annually to the Commission an Annual Data Survey, in the form prescribed by the commission, as follows:
(a) Annual Data Survey forms shall be mailed to each institution by the Commission no later than December 31;
(b) Each institution shall file its completed Annual Data Survey with the Commission no later than March 31; and
(c) Each Annual Data Survey return shall include copies of the institution's most recent audit of financial condition, certified catalogue or bulletins, and other information required by the Commission.
OGC required action: File the ADS form by March 31st each year.
Domestic Corporation Biennial Reports Due Jan. 15th, 2010 and then every two years thereafter.
Summary of the Law: All DC domestic non-profit corporations must file, every other year on April 15th, a biennial report, which has address information, information on directors and officers, a statement on the nature of the business, changed information, if any, name of the registered agent, along with the $75 filing fee. Failure to file or pay this fee may voids the powers of the corporation.
OGC Required action: File the report and the fee biennially, next due Jan. 15, 2010.
(scroll down to Two Year Report for Domestic Non-Profit)
This is done for CUA, CUA Foundation, CUA Press, Farone Foundation and Rathskellar. CUA Press will not be filing this report in the future (2010).
§ 29-101.98. Report of domestic corporation [Formerly § 29-398]
(a) Each corporation incorporated before April 15, 1996, shall file with the Mayor on or before April 15, 1997, and on or before April 15th of each 2nd year thereafter, if there has been no change in material facts, a report setting forth:
(1) The name of the corporation, the address, including street and number, if any, of its registered office in the District of Columbia, and the name of its registered agent at such address;
(2) The address, including street and number, if any, of its principal office in the District, if such office is other than its registered office;
(3) The names and respective addresses, including street and number, if any, of its directors and officers;
(4) A brief statement of the character of the business in which the corporation is actually engaged;
(5) A statement of the aggregate number of shares which the corporation has authority to issue, itemized by classes, par value of shares, shares without par value, and series, if any, within a class; and
(6) A statement of the aggregate number of issued shares, itemized by classes, par value of shares, shares without par value and series, if any, within a class.
(a-1) Each corporation incorporated after April 14, 1996, shall file with the Mayor on or before April 15th of the year after its incorporation, and on or before April 15th of each 2nd year thereafter, if there has been no change in material facts, a report setting forth the information specified in subsection (a) of this section.
(b) Such 2-year report shall be made on forms prescribed and furnished by the Mayor, and the information therein contained shall be given as of the date of the execution of the report.
(c) It shall be executed by the corporation by its president, vice-president, secretary, assistant secretary, or treasurer.
§ 29-101.122. Effect of failure to pay 2-year report fee or to file annual report [Formerly § 29-399.23]
If any corporation incorporated or reincorporated under this chapter, or any foreign corporation having a certificate of authority issued under this chapter, shall fail or refuse to pay any 2-year report fee or fees payable under this chapter, or fail or refuse to file any 2-year report as required by this chapter then, in the case of a domestic corporation, the articles of incorporation shall be void and all powers conferred upon such corporation are declared inoperative, and, in the case of a foreign corporation, the certificate of authority shall be revoked and all powers conferred thereunder shall be inoperative.
CUA's registered agent in DC is Tom Roha, phone #202-833-0033.
Change of Registered Agent Form for DC.
Federal
Mandatory Medicare Reporting
US Patent and Trademark Office: Register Trademarks
Summary of the law: The Trademark Act of 1946: While registration of a trademark is not necessary for protection under federal, registration of a trademark gives the owner certain legal rights. Accordingly, CUA has registered certain trademarks, and must file declarations of current use for those marks.
OGC Required Action: File: Declaration of Current Use of Trademark for the following in March 2007.
1. CUA Press: U.S. Trademark Registration: No. 2,436,506 Due March 20, 2007 (in force for over five years, this filing is to keep trademark in force for remainder of the 10 year term) (Issued March 20, 2001)* Need to provide Foley and Lardner (Brian McNamara) with data on Information Request form; JS working on this project.
2. Catholic University: U.S. Trademark Registration: No. 2,434,798 Due March 13, 2007 (issued March 13, 2001) Need to provide Foley and Lardner (Brian McNamara) with data on Information Request form, JS working on this project.
Foley and Lardner CUA Trademark Status Report as of 5/02/08.
updated 8-13-09 by JP to add policies
Last Revised 10-Nov-09 01:51 PM.
