A Simplified Employee Pension (SEP) IRA is a retirement plan that business owners and self-employed persons can establish. Employers can contribute 25% of an employee's annual compensation to a ...

To build a robust SEP portfolio, it is critical to follow practices that survive the Examiner's scrutiny while maintaining sufficient breadth for essentiality to current or future industry standards.

In the lead-up to the Australian federal election on May 3, Socialist Equality Party (SEP) candidates, members and supporters are campaigning regularly at factories, hospitals, universities and in ...

The Federal Circuit concluded that Ericsson’s FRAND commitment prevented it from seeking SEP-based injunctions without first negotiating in good faith over SEPs, which was an issue before the US ...

Starting over a decade ago, Ericsson and Lenovo attempted to negotiate a global cross-license for various standard essential patent (“SEP”) patents. What started as a negotiation involving 2G ...