The Department intends to take a controversial and complicated proposed rule, which contains such legal impossibilities as a bright-line
test for reasonableness, and make it a final rule.
Indeed, the first three tests are basically mechanical, bright-line
tests without much room for choice.
Feldman urges his clients to adopt bright-line
rules--precise limits--that provide clear guidance to staff members on what they safely can disclose.
There is a bright-line
test to determine substantial business activity under new Temp.
In spite of the bright-line
test in the revenue ruling, the IRS sought to assign income to the donor in this case, which clearly falls within revenue ruling 78-197.
We understand that LMSB is open to establishing bright-line
tests concerning the disclosure of privileged documents.
To these ends, CIEBA spent three years working with the Department of Labor "to provide a bright-line
test to distinguish investment information and education from investment advice in defined-contribution plans," Bayne notes.
TEI has consistently encouraged the issuance of bright-line
rules that will quell the frequent disputes and needless controversies that have arisen since the INDOPCO decision, the organization stated.
Because of the fact-specific nature of the deputy's inquiry, the Court rejected the Ohio Supreme Court's bright-line
rule that "any attempt at consensual interrogation must be preceded by the phrase `at this time you are free to go' or by words of similar import." Instead, the Court ruled that knowledge on the part of the defendant to refuse consent is but one factor because it "would be thoroughly impractical to impose on the normal consent search the detailed requirement of an effective warning."