Such events are scheduled in the context of training sessions organized by « Le Moniteur » magazine.

• Integration of « HQE » to development operations: May 28 and May 29, 2007 October 8 and October 9, 2007.
• Conducting a land development operation January 29 and January 30, 2007 June 4  and June 5, 2007 September 24 and September 25, 2007 December 3 and December 4, 2007.
• Purchase of land and sale of building land March 12 and March 13, 2007 June 25 and June 26, 2007 October 22 and October 23, 2007.

PROGRAMME OF THE TRAINING
SESSION INTERNATIONAL MOBILITY MANAGEMENT : CONTRACTS, REMUNERATION, INCOME TAX, SOCIAL SECURITY

Available dates for 2006 : April 24th and 25th, 2006 June 1st and 2nd, 2006 September 12th and 13th, 2006 December 14st and 15th, 2006
Purposes of the training : Understanding labour law, income tax and social security rules applicable to global workforce management in an international context. Managing employment contracts for inbound / outbound expatriates or seconded employees. Making appropriate choices regarding remuneration packages and social security coverage. Optimizing the social and tax situation for both the company and the employees. Making the company’s practices more reliable. Public Human Resources Managers International Mobility Managers Workforce Managers responsible for expatriates and seconded employees

Contents of the training :
1 – How to conclude and manage employment contracts in the context of international mobility : · Choice of the employment contract - different types of contract / choice of the appropriate contract - parties and obligations bound to the contract - the status of “expatriate” or “seconded” employees · Drafting of the contract - necessary provisions, conventional and legal obligations · Governing law - criteria determining the governing law of the contract - competent jurisdiction in case of litigation · Breach of the contract - term, causes of breach, repatriation and consequences Case study : drafting and amendment of a contract (which traps and mistakes should be avoided)
2 – How to determine the employees’ social security coverage · Secondment or expatriation : - principle of territoriality of the social security - exceptions provided for by international treaties and internal law · Subscription rules and basis of assessment for social security contributions · Benefits - in the country of origin and the host country · Social security regime for employees - retirement, invalidity, unemployment benefits - complementary coverage · Efficiency of the determined system : - criteria of choice and compared costs Case study: determination of an employee’s social coverage in case of transfer to a foreign country.
3 – How to comply with income tax obligations · Tax residence and its consequences on the applicable tax rules · Taxation methods for residents and non-residents · Distinction between short-term and long-term assignments · Different types of income and taxation · Income tax planning for employees · Implementation of tax protection and tax equalisation policies Case study: tax management for an employee assigned abroad.
4 – How to determine and optimize expatriates remuneration · Consequences of expatriation and secondment on remunerations · Implementation of an international mobility remuneration policy · Drawing up of an appropriate remuneration package · The choice of the country where the remuneration is paid - in the “country of origin” or the “host country “ - combined systems · Methods of payment of the remuneration · Determination of the cost supported by the employer Case study : Implementation of an optimized social and tax planning.

In the series of Tuesday breakfasts,

Grand Luminy invites you to its next meeting: How to evaluate an innovative idea Patents, savoir-faire, protection techniques, rights, contracts…

Tuesday, 20 June 2006, from 9:30 to 12:30, at Grand Luminy
By Cendrine Claviez Attorney at Bignon Lebray & Associés

Careful: disclosure destroys invention!
The objectives of this breakfast will be to reflect on industrial protection as a function of a project’s nature, to address the technical modalities of protection of inventions, and to respond to questions on property rights, but also to deal with the evaluation of innovation (see the attached program). Whether you have created your company or whether you are still in the process of creation, this conference will give you a fascinating new perspective on the protection and the evaluation of new ideas.

If you would like to attend this breakfast, please R.S.V.P. by responding to this e-mail or by writing to Laurence Oussmou (oussmou@agl.univ-mrs.fr) before Monday, 12 June 2006.

INTA (International Trademark Association) - Toronto, from May 6 to May 10, 2006: This year, the annual INTA conference is dedicated to the issues of cross-border trade-mark law. The Intellectual Property department of BLA will be participating in the conference, and will also represent MERITAS, the international network of law firms of which BLA is a member. INTA conference brings together 80 exhibitors, and more than 7000 visitors are expected this year. BLA will be hosting stand # 217. During this event, BLA will co-organize a dinner on May 8 at the ORO restaurant in Toronto(www.ororestaurant.com). The program is attached herewith.

CANNES FILM FESTIVAL (from May 17 to May 28, 2006): Bignon Lebray & Associés, in association with Lawfort, is sponsoring a luncheon-discussion on Monday, May 22 at “Le Goéland” restaurant, on La Croisette. On this occasion, the firm’s intellectual property department will expose the various questions and issues at stake in connection with the new media (mobile telephone, Internet...). Will participate in this luncheon various professionals of the audio-visual sectors such as producers, television managers and Internet access providers...

Anne-Marie Pecoraro, partner, and Richard Ryde, consultant, of the Paris office of Bignon Lebray et Associés will be panelists at a conference to be held in London on 23 March 2006 entitled Media litigation abroad-Perils and insurance coverage Litigations involving media companies are evolving at the international level.

If it is now a commonplace to describe the globalization of information flows, whether by way of new technologies or through more traditional channels (i.e. the printed media), it is much more unusual to export litigations to certain countries, in order to benefit from more flexible regulations with regard to the press. English media companies in particular are preferably sued in France for slander or infringement of privacy. Therefore, the choice of jurisdiction and applicable law becomes strategically vital for any justiciable party who is a 'forum shopping' enthusiast. Consequently, the risks weighing on these companies and resulting from the application of various legislations and legal practices (with regard in particular to damages) must be apprehended and evaluated.

Our firm, Bignon Lebray & Associés, will have the honor to soon participate in a round table in London to discuss this issue: Media Litigation Abroad: Perils and Insurance Coverage Thursday, March 23, 2006 Thames Suite, Marsh Ltd, Tower Place, London, EC3R 5BU Panelists: David Hooper (Reynolds Porter Chamberlain, Londres), Prof. Dr. Jan Hegemann (Hogan &Hartson Raue, Münich), Anne-Marie Pecoraro (Bignon Lebray & Associés, Paris), Richard Ryde (Bignon Lebray & Associés, Paris), Slade R. Metcalf (Hogan & Hartson), Lisa Hansford Smith (Vice-Président, Marsh Ltd, Londres), Suzanne Kemble (Dirigeant, Hiscox Media).

Anne-Marie Pecoraro, Attorney-at-law, is a partner of the corporate law firm Bignon Lebray & Associés, where she chairs the Intellectual Property, Technologies and Audio-Visual-Media Department. She is specialized in audio-visual and music law, in copyright and entertainment law, patents and trademarks and new technologies, both at national and international levels. She has outstanding experience in the drafting and negotiation of contracts and exercises both as a legal advisor and litigation lawyer (in particular in counterfeiting procedures). After starting her career within companies from the production and cultural sector (film and music productions notably), Anne-Marie Pecoraro is today a partner of Bignon Lebray & Associés (115 lawyers, including 30 associates, established in Paris, Lyon, Lille and Aix-Marseille). The firm is the French representative of Meritas (www.meritas.org), a worldwide network of law firms of which Anne-Marie Pecoraro leads the Intellectual Property working group.

Richard Ryde, Barrister, a member of the Bar of England and Wales and the Paris Bar. He practiced in London before settling in France in 1990. He is primarily in charge of handling internationally-related matters and has been advising English-speaking clients. His practice covers both advisory and contentious work (including arbitration), as regards intellectual property notably. Richard Ryde is a Fellow of the Chartered Institute of Arbitrators and the Center of Mediation and Arbitration of Paris.

In April, Bignon Lebray will invite its Clients to several Breakfast-Conferences, whose principal topics will be : Tax Control / Strategy and attitudes to adopt, and Corporate Law / Panorama 2005. These Breakfast-Conferences will take place in our offices of Lille, Paris, Lyon and Aix en Provence. Breakfast-Conferences Schedule :

> Tax Control : in April, on 13th in Lille

> Corporate Law / panorama 2005 : in April, on 5th in Paris, on the 14th in Aix en Provence

A historical debate on copyrights took place on the French Assemblée Nationale a fortnight before the end of year 2005. Few deputies were present in the hemicycle to examine the sensitive and crucial points of the transposition of the directive dated May 22nd 2001, relative to the harmonisation of certain aspects of copyrights and neighbouring rights : the expression of only 58 votes lead to the ratification of a certain number of very contested amendments, centred on Peer to Peer , which would have a decisive impact on our culture’s future.

Our law firm Bignon Lebray will have the honour to intervene in two conferences on this topic :


1 - Midem 2006 - www.midem.com

LEGAL WORKSHOP : DIGITAL
Monday, 23 January 2006 at 14h30
Auditorium K, Level 4 > Palais des Festivals 06 Cannes
Interveners: Jeff Liebenson (Law firm : Katten Muchin Rosenman LLp, New York) Anne-Marie Pecoraro (Law firm : Bignon Lebray & associés, France), Organised by the IAEL, International Association of Entertainment Lawyers (www.iael.org).

2 - Paris Tout Court - International Short Film Festival - www.paristoutcourt.org

PROFESSIONAL MEETING : AUDIOVISUAL ILLEGAL COPYING
Monday, 16 January 2006 at 14h00
In the Cinema “L’Arlequin” - Room 3 > 76 rue de Rennes 75006 Paris / Subway : St Sulpice station
Interveners : Frédéric Delacroix (Association de Lutte contre la Piraterie Audiovisuelle – Association against illegal copying), Laurence Djolakian (MPAA), François Hurard (CNC), Anne-Marie Pecoraro (Law firm Bignon Lebray & associés, France), the Independent Producers Union.
Moderator : Le Film Français

The meeting shall be organised around four main themes :
- Presentation of the situation in France (physical and on-line illegal copying)
- Presentation of the efforts implemented against counterfeit
- The concept of inter-industrial negotiations
- How can the European directive relative to copyrights transpose into our information society ? 



Anne-Marie Pecoraro is a Partner Lawyer of Bignon Lebray et Associés (www.bignonlebray.com), and leads its Intellectual Propriety, New Technologies and Audiovisual-Media Department.

She is a specialist in audiovisual and music law, literary and artistic copyright law, industrial property law, and new technologies law, at a national and international level. She has a deep experience of contract drafting and negotiation. She advises her clients and defends their interests in case of controversy (notably within the framework of counterfeit).

After having started her career as a Jurist for production agencies and companies in the cultural sector (notably in the field of cinematographic and musical production), Anne-Marie Pecoraro is now Partner Lawyer of Bignon Lebray & Associés
( 115 lawyers, 30 of whom are partners, located in Paris, Lyon, Lille and Aix-Marseille).

Bignon Lebray et Associés is the French representative of the Meritas worldly law firm network (www.meritas.org), whose Intellectual Property working group is led by Anne-Marie Pecoraro.

“Tax Law news for 2006”. On Wednesday January 18th 2006 (from 8h30 to 10h00) in our Parisian office, then on Monday January 23rd in Aix en Provence, on Tuesday January 24th in Lyon, and on Thursday 26th January in Lille.Our presentation shall be centred on following themes :
> Exoneration of capital gains generated by stock transfers performed by individuals,
and new perspectives offered by this regulation ;
> Stiffening of financial costs’ tax deductibility,
and application of new sub-capitalization ratios ;
> Reduction of the professional tax’s scheme, and presentation of the new reform’s great lines ;
> New accountancy regulations’ consequences on taxation, notably concerning mergers operations
and assimilated operations (assets’ transcription and remuneration, merger’s “boni and mali”,
dissolution without liquidation : consequences on taxation) ;

We shall also evoke other new elements which are important for companies, their managers and their shareholders :

- adaptation of the mother-company and subsidiary scheme to preference shares ;
- reduction of tax exoneration’s conditions of application for expatriated employees ;
- adjustment of the tax’s credit system in case of donation to research ;
- taxation’s extension on professional vehicles – the so-called “fiscal shield” mechanism ;
(direct taxations’ limitation), and the recent jurisprudence relative to fiscal abuses and territoriality of
companies’ taxation at European level.

“Tax control – Response strategy – Which tactics can be implemented' , was organised on December 13th 2005 in Paris; next sessions will take place in the first 2006 quarter in Lille, Lyon and Aix en Provence

PROGRAMME OF THE TRAINING
SESSION INTERNATIONAL MOBILITY MANAGEMENT : CONTRACTS, REMUNERATION, INCOME TAX, SOCIAL SECURITY

Available dates for 2006 : April 24th and 25th, 2006  June 1st and 2nd, 2006  September 12th and 13th, 2006  December 1st and 2nd , 2006
Purposes of the training : Understanding labour law, income tax and social security rules applicable to global workforce management in an international context. Managing employment contracts for inbound / outbound expatriates or seconded employees. Making appropriate choices regarding remuneration packages and social security coverage. Optimizing the social and tax situation for both the company and the employees. Making the company’s practices more reliable. Public Human Resources Managers International Mobility Managers Workforce Managers responsible for expatriates and seconded employees

Contents of the training :
1 – How to conclude and manage employment contracts in the context of international mobility :   · Choice of the employment contract - different types of contract / choice of the appropriate contract - parties and obligations bound to the contract - the status of “expatriate” or “seconded” employees · Drafting of the contract - necessary provisions, conventional and legal obligations · Governing law - criteria determining the governing law of the contract - competent jurisdiction in case of litigation · Breach of the contract - term, causes of breach, repatriation and consequences Case study : drafting and amendment of a contract (which traps and mistakes should be avoided)
2 – How to determine the employees’ social security coverage · Secondment or expatriation : - principle of territoriality of the social security - exceptions provided for by international treaties and internal law · Subscription rules and basis of assessment for social security contributions · Benefits - in the country of origin and the host country · Social security regime for employees - retirement, invalidity, unemployment benefits - complementary coverage · Efficiency of the determined system : - criteria of choice and compared costs Case study: determination of an employee’s social coverage in case of transfer to a foreign country.
3 – How to comply with income tax obligations · Tax residence and its consequences on the applicable tax rules · Taxation methods for residents and non-residents · Distinction between short-term and long-term assignments · Different types of income and taxation · Income tax planning for employees · Implementation of tax protection and tax equalisation policies Case study: tax management for an employee assigned abroad.
4 – How to determine and optimize expatriates remuneration · Consequences of expatriation and secondment on remunerations · Implementation of an international mobility remuneration policy · Drawing up of an appropriate remuneration package · The choice of the country where the remuneration is paid - in the “country of origin” or the “host country “ - combined systems · Methods of payment of the remuneration · Determination of the cost supported by the employer Case study : Implementation of an optimized social and tax planning.