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Boating is a popular pastime in Florida, with its beautiful coastlines and numerous waterways. However, with the enjoyment of boating comes the responsibility of ensuring the safety of all passengers and others on the water. As a maritime lawyer, I have seen the devastating consequences of boating accidents firsthand.

National Safe Boating Week

Boater Safety Week, also known as National Safe Boating Week, is an annual event held in the United States to promote safe boating practices and raise awareness about boating safety. The event is typically observed during the week leading up to Memorial Day weekend, which marks the unofficial start of the boating season in many parts of the country.

The origins of Boater Safety Week can be traced back to the early 1950s when the Coast Guard began promoting boating safety through public education campaigns. In 1952, the Coast Guard launched a “Safe Boating Week” program to educate boaters about the importance of safety equipment, navigation rules, and safe boating practices. The program was later expanded to include partnerships with state agencies, boating organizations, and other stakeholders to promote boating safety at the national level.

In 1998, the National Safe Boating Council (NSBC) was established as a nonprofit organization dedicated to promoting safe boating practices and reducing boating accidents and fatalities. The NSBC works closely with the Coast Guard and other partners to develop and promote boating safety initiatives, including Boater Safety Week.

Today, Boater Safety Week is observed in all 50 states and is recognized by boating organizations, government agencies, and other stakeholders as an important opportunity to raise awareness about boating safety and promote safe boating practices. Through public education campaigns, safety demonstrations, and other events, Boater Safety Week helps to ensure that boaters have the knowledge, skills, and equipment they need to enjoy their time on the water safely.

Therefore, in honor of National Safe Boating Week, below are the top five safety issues that Florida boaters need to be aware of to prevent accidents and injuries.

Boating Under the Influence (BUI)

Continue Reading Stay Afloat: Top 5 Safety Issues Florida Boaters Need to Know
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cybersecurity

In recent years, cybersecurity has become a significant concern for businesses of all sizes across the United States, and Florida is no exception. With the increasing amount of sensitive data stored online and the rising threat and sophistication of cyber attacks, Florida businesses must take proactive measures to protect themselves from potential cyber threats. Below are the top five cybersecurity concerns for Florida businesses:

  1. Phishing Attacks. Phishing attacks are a type of cyber attack where criminals send emails, text messages, or social media messages to trick people into giving away sensitive information such as passwords, credit card numbers, and social security numbers. In Florida, phishing attacks are one of the most common types of cyber attacks that businesses face.
  2. Ransomware Attacks. Ransomware is a type of malware that encrypts a victim’s files and demands payment in exchange for the decryption key. A ransomware attack can completely lock down a computer network and seriously cripple a business.  Like phishing scams, ransomware attacks rely on unsuspecting people to click links, usually in email, to trigger the attack.
  3. Insider Threats. Insider threats are cyber threats that come from within an organization. These can include employees who intentionally or accidentally leak sensitive data or damage computer systems. Businesses would be wise to implement security policies and procedures that limit access to sensitive data and monitor employee behavior for signs of suspicious activity.
  4. IoT Devices. Internet of Things (IoT) devices are becoming increasingly popular in homes and businesses across Florida. These devices, such as smart speakers, security cameras, and thermostats, are often vulnerable to cyber attacks because they lack proper security measures.
  5. Third-Party Vendors. Many businesses in Florida rely on third-party vendors for IT support, cloud storage, and payment processing. While these vendors can be a valuable resource, they also pose a significant cyber risk. To protect themselves, businesses should thoroughly vet their vendors before working with them, require them to sign contracts that include cybersecurity provisions, and regularly monitor their security practices to ensure they are up to par.

5 Cybersecurity Tips

Continue Reading Securing Your Florida Business: Navigating the Top 5 Cybersecurity Risks
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The U.S. Patent and Trademark Office (USPTO) has recently announced a new awards program to recognize brand owners utilizing their trademarks to make meaningful contributions towards solving humanitarian challenges. The Trademarks for Humanity awards competition will recognize brand owners improving the environment through their products and services.

Continue Reading Making a Mark for Mother Earth: USPTO Launches Trademarks for Humanity Awards Competition Ahead of Earth Day
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March Madness, the annual NCAA Men’s Basketball Tournament, is a significant event for basketball fans worldwide. But it’s also a time of year when employers may face some challenges in terms of employment law. Productivity can take a hit with millions of employees tuning into the games. Employees may request time off or engage in other behaviors that can pose legal risks for employers.

In this blog post, we’ll explore some employment law issues employers may face during March Madness and ways to handle them legally.

Continue Reading March Madness Mayhem: Navigating Employment Law Issues in the Workplace
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The United States Patent and Trademark Office (USPTO) recently announced the launch of a new Green Energy Category as part of their Incentive Program. The program is designed to encourage innovation and development of green technologies and energy solutions, and the new category is specifically aimed at recognizing and incentivizing inventors and businesses that are working on solutions to combat climate change and reduce carbon emissions.

The USPTO is the federal agency responsible for granting patents and trademarks to inventors and businesses. The Incentive Program is one of their initiatives to support and promote innovation by offering various benefits to patent applicants who meet certain criteria. These benefits include expedited examination, reduced fees, and more.

Continue Reading USPTO Launches Green Energy Category for Incentive Program
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Deadline Extensions

Last fall, Governor DeSantis signed Executive Order 22-242 on October 20, 2022, extending ad valorem property tax filing deadlines for Floridians affected by Hurricane Ian and called for a special session to address further relief. The special session concluded toward the end of the December and Governor DeSantis signed Senate Bill 4-A, which codified the extended deadlines in section 197.3182 of the Florida Statutes. The deadlines are exactly the same as the ones in the Executive Order; the details about those deadlines may be found here.

This was not all the Governor was able to offer Hurricane Ian victims, that same bill provided for ad valorem property tax refunds and how to qualify.

Property Tax Refunds

Continue Reading Ad Valorem Property Tax Refunds Available for Those Affected by Hurricane Ian
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tax cut The short answer is “yes.” On October 18, 2022, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2022-38 (the “Procedure”). This Procedure adjusted certain dollar amounts related to tax items due to inflation. What you may not know is that certain dollar amounts contained in the tax code are subject to inflation. This means the IRS will adjust these items on a yearly basis to take into account inflation.

As we all know, inflation has hit an all-time high this year, and costs continue to rise with no end in sight. However, one piece of good news is that the Procedure adjusts the individual tax brackets and many more items for the 2023 tax year to take into account this inflation. This means there is a possibility that you may see a slightly larger refund or slightly less amount due when you file your 2023 tax return.

The Standard Deduction

The standard deduction for a married couple filing jointly increased to $27,000, which is up $1,800 from the previous year.

For single taxpayers and married individuals filing separately, the standard deduction increased to $13,850, which is up $900.00.

For head of households, the standard deduction will be $20,800, which is up $1,400 from last year.

The Individual Tax Brackets

Continue Reading Did inflation just save me money on my taxes?

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IRSAs you may recall from our previous post, Hurricane Ian extended certain due dates with respect to tax returns for those affected. There is also relief for certain taxpayers who have an ongoing Section 1031 Exchange. Under the Revenue Procedure 2018-58 (“Rev. Proc. 2018-58”), two sections grant relief to taxpayers involved in a Section 1031 Exchange and who are Affected Taxpayers.

Section 6 Relief

Section 6 of Rev. Proc. 2018-58 (“Section 6 Relief”) states that if a taxpayer has a deadline (the 45-day or 180-day deadline) that falls between the Relief Period prescribed by the Internal Revenue Service (the “IRS”), the taxpayer may extend that deadline date to the end of the Relief Period.

Calculating the Relief Period

Let’s unpack this; the Relief Period is September 23, 2022 through February 15, 2023 as stated in the IRS’s notice FL-2022-19, dated September 29, 2022 and updated on October 5, 2022. Therefore, if the 45-day or 180-day deadlines fall between the Relief Period, the taxpayer may extend such deadline to February 15, 2023. An Affected Taxpayer includes individuals who live, and businesses (including tax-exempt organizations) whose principal place of business is located, in the state of Florida.

For example:

Facts: Taxpayer has its principal place of business in Lee County, Florida and is therefore classified as an Affected Taxpayer. Taxpayer relinquished their property on June 15, 2022, the 45-day deadline ends July 30, 2022 and the 180-day deadline ends December 12, 2022.

Analysis: The 45-day deadline does not fall between the Relief Period and, therefore, cannot be extended. However, the 180-day deadline does fall between the Relief Period and can be extended until February 15, 2023.

Section 17 Relief

The other section that provides relief in Rev. Proc 2018-58 is Section 17. Section 17 states that if the relinquished property was transferred or parked on or before the date of the disaster, the 45-day and 180-day deadlines that have not yet lapsed, may be extended 120-days from the last day of such deadline or to the last day of the Relief Period, whichever is later (“Section 17 Relief”).

Continue Reading Did Hurricane Ian extend deadlines with my Section 1031 Exchange?

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Last week, Southwest Florida felt the wrath of Hurricane Ian. With the surplus of vessels around the Southwest Florida area, property owners are finding vessels washed up on their properties or left abandoned in the waters around them. This spurs the question,

“What do I do if a vessel is on my property due to Hurricane Ian?

First, a property owner can always attempt to locate the registration number on the vessel’s side to ascertain who the owner is. Once the owner is determined, the property owner can demand the vessel’s rightful owner remove the vessel from the property.

Additionally, a property owner can report the vessel to Florida Fish and Wildlife Conservation Commission (FWC). FWC will collect a fee for beginning an investigation, conduct an investigation under Section 705.103, Florida Statutes, and determine the vessel’s owner. If the vessel’s owner does not remove the vessel, it could be declared “derelict” by the Florida Fish and Wildlife Conservation Commission. In Florida, a vessel is considered derelict when it is left stored or abandoned in a wrecked, junked or demolished condition on public waters or private property without the consent of the property owner.

Continue Reading Hurricane Clean-Up: Tips for Handling Abandoned Vessels on your Property

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It’s funny the vast differences acronyms have. On Instagram, “FTO” stands for “flexible time off,” and on Facebook, it stands for the game “Faery Tale Online.” For purposes of this article and in the patenting world, an FTO is an assessment of the ability to make, use, and/or sell products/services without infringing another party’s rights.

Do I need an FTO performed if I already have a patent?

Now for my favorite attorney answer…it depends. First, we must understand what rights a patent gives.

A registered patent provides the owner of a useful, new, and non-obvious invention of patentable subject matter with the legal right to exclude others from making, using, or selling the patented invention for a limited period of time.

Isn’t “legal right to exclude” just a fancy legal way of saying that I have the right to make, use or sell my patented invention?

No! The right to exclude does not mean the same as the right to make, use, or sell.

To illustrate this, suppose inventor Sue Yoo develops and patents a system – that has not been previously invented – for preventing the sinking of a boat with a breached hull. The patented invention involves manually or automatically deploying helium-filled balloons which provide the boat with the ability to remain afloat. From these basic facts, it appears that Sue Yoo’s invention met the requirements for patentability, it is useful (prevents boats from sinking), new (hasn’t been previously invented), non-obvious (debatable but hey, for our purposes it’s not obvious), and of patentable subject matter (trust me on this one).

Continue Reading What is an FTO?