Deadline to Register DMCA Copyright Agents
If your website allows users to post material, such as photos or comments, then you could be liable if that material infringes someone else’s copyright – even if you have no idea that the material is infringing.
There are, however, some precautions you can take to reduce your risk. To be eligible for the so-called “safe harbor” provisions of the Digital Millennium Copyright Act (DMCA), your website must identify an agent to receive notifications from third parties of claimed copyright infringement. In addition, that agent must be electronically registered with the Copyright Office.
Even if you’ve already registered an agent by snail mail, you’ll need to register again, because the US Copyright Office has created a new online system, and all designations submitted on paper will expire on December 31, 2017.
The New Tax Bill and Making Tax-Free Gifts
Although the new tax bills doubles the estate and gift tax exemption from $5.49 million to $11.2 million per person, this is only temporary. At the end of 2025, if Congress hasn’t made any changes before then, the exemptions will revert to the current amounts.
Given the uncertainty of the future tax laws, it may, therefore, still be a good idea for you to make “annual exclusion” gifts before year end. These gifts do not count toward your exemption and can be up to $14,000 per person per year ($28,000 if your spouse joins in the gift).
Further, in addition to the federal estate tax, nearly half the states have a state estate or inheritance tax. For example, in Oregon, the exemption from estate tax is only $1,000,000, and in Washington, it is only $2,129,000.
It is important for you to take care of these items before New Year’s if you wish to enjoy their benefits for this tax year.
On behalf of the DuBoff Law Group, we would all like to wish you a very happy, healthy and prosperous New Year.
Please let us know what we can do to help you realize your goals in the future. Good luck in keeping all of your New Year’s resolutions.
