Question TAX1: How does Section 14 of the AIA affect the patentability of tax strategies?
Applicants will no longer be able to rely solely on the novelty or non-obviousness of a tax strategy embodied in their claims in order to distinguish the claims from the prior art.
Question TAX2: What is the effective date of the tax strategy provisions in the AIA?
The effective date of the tax strategy provisions is September 16, 2011.
Question TAX3: Which patent applications will be subject to section 14 of the AIA?
Section 14 of the AIA applies to any patent application that is pending on, or filed on or after, September 16, 2011.
Question TAX4: If I have a patent issued before September 16, 2011, that undergoes reexamination, will Section 14 of the AIA apply during the reexamination?
No. Section 14 of the AIA applies to patents issued on or after September 16, 2011.