Legislative Successes


Wills; revise the procedures that regulate administration of estates​– House Bill 1375 (effective July 1, 2019) revises the procedures that regulate the administration of wills and estates. This bill enacts, amends, and repeals various sections of Title 91, Chapter 7 of the Mississippi Code of 1972, as it relates to an accounting, inventories, appraisers, certain fiduciary powers, abatement, and affidavit of successor.

Cemeteries; authorize counties and municipalities to expend funds to maintain abandoned nonprofit cemeteries– House Bill 1477 (effective July 1, 2019) amends Sections 19-7-39 and 21-37-21, Mississippi Code of 1972, by authorizing counties and municipalities, in their discretion, to expend funds for the maintenance and repair of abandoned public and private nonprofit cemeteries.​

Public lands; extend repealer on statute prohibiting corporations and nonresident aliens from purchasing
– House Bill 807 (effective July 1, 2019) amends Section 29-1-75, Mississippi Code of 1972, to extend the date of the repealer to July 1, 2022, on the restrictions imposed on the purchase of public lands by certain corporations and nonresident aliens. Section 1(2)(b) states that any other nonbanking corporation may purchase lands sold or forfeited to the state for delinquent taxes under any section of Chapter 1, Title 29, specifically relating to the sale of such tax-forfeited lands by the Secretary of State.


Amendment to Exemptions for Registration of Solicitation as a Charitable EntitySenate Bill 2310 (effective July 1, 2018) revises the list of entities which are exempt from registration for solicitation as a charitable entity contained in section 79-11-505, Mississippi Code 1972. Under Senate Bill 2310, a humane society which receives no less than fifty percent (50%) of its annual funding from contracts with counties or municipalities for the care of stray animals is exempt from registering. 

Perpetual Care Cemetery Trust Fund EmbezzlementSenate Bill 2484 (effective July 1, 2018) establishes the penalty associated with the crime of embezzlement as to perpetual care cemetery trust funds. If the amount embezzled, misapplied or converted is less than one thousand dollars ($1,000), the offense is punishable by a fine of up to five hundred dollars ($500) and incarceration in a county jail for a maximum of one (1) year. However, if the amount embezzled, misapplied or converted is greater than one thousand dollars ($1,000), the offense is punishable by incarceration for up to ten (10) years.  Furthermore, each violation is considered to be a separate offense.

Election Code UpdateHouse Bill 803 (effective upon passage and signed by Governor Bryant March 8, 2018), beginning January 1, 2020, requires county election commissioners to designate one (1) poll manager per precinct, instead of two, who must complete an online training program in order to become a “certified poll manger” and shall be compensated twenty-five dollars ($25) by the Secretary of State.

House Bill 804 (effective upon passage) states that an individual who casts an affidavit ballot during a municipal election because they are unable to present an acceptable form of identification must, within five (5) businesses days of the election, present to the municipal clerk’s office an acceptable form of photo ID, MS voter ID card, or file an affidavit for religious objections in order for their vote to be counted.  This bill went into effect upon its passage.  

Tax Forfeited Land Procedural Update  – Senate Bill 2787 (effective upon its passage and was signed on March 5, 2018) removes the thirty (30) day waiting period previously imposed on certain applications for the purchase of state-forfeited tax land. Under this bill, an application for the purchase of such land does not have to remain on file with the Secretary of State for thirty (30) days before it can be approved or disapproved. 

Additionally, if a question regarding failure of title arises it may only be resolved if a suit is filed in the county where the land is located and either the municipality or the Secretary of State, as the case may be, shall be named as a party to the suit.

Davis Bayou -  – Senate Bill 2893 (effective upon its passage and was signed on March 15, 2018) Senate Bill 2893 authorizes the Secretary of State to donate a small, specified portion of submerged land in Jackson County, Mississippi, to the National Park Service. The area being donated is located in Davis Bayou as is provided by the legal description in the bill.

2017 Legislative Session

Election Code UpdateHouse Bill 467 (fully effective 7/1/17) updates and revises the Election Code by implementing a certified poll manager training program, staggering election commissioners’ terms, reducing the number of paper ballots required to be printed and machines to be use, and other various technical updates.

Vulnerable Adult Amendments to the Mississippi Securities ActHouse Bill 2911 (effective July 1, 2017) requires investment advisers and broker-dealers to notify the Secretary of State’s Office, and allow them to notify a third party or delay a transaction if they reasonably believe financial exploitation has been attempted or has occurred. This bill, along with its immunity provisions, encourages firms to report potential exploitation as early as possible. 

Security Violation PenaltiesSenate Bill 2423 ​(effective July 1, 2017) amends the Mississippi Securities Act to clarify failures to supervise and employee for more than twelve (12) months or failure to supervise multiple employees result in multiple violations of the Act. 

Occupational Board Compliance Act of 2017 – House Bill 1425​ (effective 7/1/17; signed 4/11/17) creates the Occupational Licensing Review Commission which shall be composed of the Governor, the Secretary of State and the Attorney General, or his or her respective designee. The commission shall be responsible for the active supervision of state executive branch occupational licensing boards controlled by active market participants to ensure compliance with state policy in the adoption of an occupational regulation promulgated by an occupational licensing board. The active supervision required under this act shall not extend to individual disciplinary actions taken or imposed by an occupational licensing board as to any active market participant subject to the jurisdiction of the occupational licensing board. 

An occupational licensing board must submit any proposed occupational regulation to the commission before the occupational licensing board may filed the occupational regulation in the Office of Secretary of State if the occupational regulation if required to be filed in the Office of the Secretary of State by Chapter 43, Title 25, Mississippi Code of 1972, (Mississippi Administrative Procedures Law), or before the occupational regulation becomes effective if filing is not required. 

The Commission shall issue resolutions necessary to effectuate the provisions of this act, including the process, procedures and timelines that will govern any submission filed in accordance with the act. Nothing in this act shall be interpreted to subject the commission to any of the administrative procedures of Chapter 43, Title 25, Mississippi Code of 1972, (Mississippi Administrative Procedures Law).

The provisions of this bill shall not apply to occupational licensing boards that are not controlled by active market participants. The term “active market participants,” in addition to other terms, is defined in this bill. ​

2016 Legislative Session

Online Voter Registration Update - House Bill 809 (effective July 1, 2016) allows any qualified Mississippi elector who is already registered to vote to change their existing voter registration record through a secure website established by the Mississippi Secretary of State’s Office.

Election Crimes - House Bill 866 (effective January 1, 2017) revises and codifies criminal penalties for violations of State election laws in Title 97 of the Mississippi Code along with other criminal provisions. 

Tax Forfeited ModernizationSenate Bill 2111 (effective July 1, 2016) modernizes and streamlines tax forfeited sales procedures, increases efficiency and reduces the burden on Chancery Clerks by: 1) Recognizes the validity of electronic certification by the chancery clerks; 2) Allowing the Secretary of State to adopt administrative rules for the online sale of tax forfeited properties; 3) Extends the sunset provision that allows the sale of tax forfeited property to corporations; and 4) Deletes the requirement to send duplicate property patents to the local tax assessors, when patents are filed with the local chancery clerk. ​

Charity Filing and Deadlines - Senate Bill 2447 (effective July 1, 2016) creates a more uniform and efficient charitable filing deadline by requiring charitable organizations to file concurrently with federal agencies. 

2015 Legislative Session

Cat Island - Senate Bill 2438​ (effective 4/20/2015) allows the Secretary of State to negotiate with the United States and its agencies, including the National Park Service, for an in-kind exchange of land on Cat Island. This would consolidate current holdings into contiguous tracts of land for the State of Mississippi and the United States.  

Iranian Divestment Act - House Bill 1127 (effective July 1, 2015) is based on the “Comprehensive Iran Sanctions Accountability, and Divestment Act of 2010” (Public Law 111-195). The legislation prohibits the state, any agency, or political subdivision from investing in any company which (1) engages in business valued at $20 million in the Iranian energy sector, or, (2) invests in the Iranian energy sector in an amount of $20 million. The proposal requires the Executive Director of the Department of Finance Administration (DFA) to maintain a list of any company matching these criteria, as well as notice provisions and the ability to challenge the Executive Director’s determination.  The prohibitions remain until the President or Congress lifts the federal sanctions against Iran.

Mississippi Uniform Limited Partnership Act - Senate Bill 2310 (effective July 1, 2015) updates and modernizes limited partnership law in Mississippi. The current laws are based on the Revised Uniform Limited Partnership Act (RULPA 1978/1985) and were adopted in 1987. These updates will provide clearer protection for limited partners, perpetual duration for limited partnerships, expanded purposes for limited partnerships (allowing asset protection and estate planning type measures), and the formation of Limited Liability Limited Partnerships (LLLP).

AutismHouse Bill 885​ (effective July 1, 2015) requires most health insurance policies sold in Mississippi to provide coverage for the screening, diagnosis, and treatment of autism spectrum disorder on or after January 1, 2016. This bill also creates the Mississippi Autism Board to license and regulate the practice of applied behavior analysis. The board shall consist of five members. One (1) licensed psychologies practicing in the area of applied behavior analysis, three (3) licensed behavior analysts, and one (1) public member who is not license in behavior analysis and who is the family member of a recipient of applied behavior analysis services. 

2014 Legislative Session

Mississippi Uniform Trust Code – Senate Bill 2727 (effective July 1, 2014) updates Mississippi’s default rule on trusts. The Mississippi Uniform Trust Code is a comprehensive revision of Mississippi’s trust laws.

Mississippi Qualified Disposition in Trust Act - House Bill 846 (effective July 1, 2014) authorizes the creation of an irrevocable trust in which the trust creator (settlor) is allowed to be a beneficiary of a trust while also receiving limited asset protection. To take advantage of a qualified disposition trust, the trust creator must first sign an affidavit stating the trust creator is solvent, has title and authority to transfer the assets being put into trust, is not taking any action to defraud creditors, is not aware of any undisclosed pending or threatened court action, is not involved in any undisclosed administrative proceeding, does not plan to file bankruptcy, and is not transferring assets into the trust that were derived from any unlawful activity. The transferor is required to secure a general liability policy of at least $1,000,000 dollars.

Updating Agricultural Marketing Cooperative Law – House Bill 914 (effective July 1, 2014) modernizes laws governing agricultural marketingcooperatives. The legislation allows a cooperative to do business with nonmembers not to exceed the amount of business it does for members. It also streamlines the adoption of changes to the bylaws. The bill also allows perpetual existence of the cooperative (previously 99 years), and clarifies that Mississippi’s non-profit corporation laws apply to Agricultural Marketing Cooperatives, to the extent not covered by the cooperative statute.

Mississippi Entity Domestication and Conversion Act – Senate Bill 2322 (effective January 1, 2015) allows business entities to change their legal form (known as conversion) or change their location (known as domestication) through a filing with the Mississippi Secretary of State’s Office. The Act is intended to give business entities a simple, efficient, and inexpensive procedure to change their business form or location. Under the new law, a plan of conversion must be approved by interest holders in the pre-existing entity. The plan describes the conversion and its effect in detail. The plan is required to include: the name and type of the current entity; the name, jurisdiction of organization, and type of the new converted entity; the manner for converting the interests in the pre-existing entity; the proposed public organic document of the new converted entity if it will be a filing entity; and the private organic rules of the converted entity. After approval of the plan, a statement of conversion must be signed on behalf of the converting entity and filed with the Secretary of State’s Office. The filing makes the transaction a matter of public record. It becomes effective upon the date and time of filling, unless a later date or time is specified. The process for domestication is similar.

Name Reservation Procedures – Senate Bill 2511 (effective July 1, 2014) harmonizes name reservation procedures for Business Corporations, Nonprofit Corporations, Limited Partnerships, and Limited Liability Companies. Previously, name reservation procedures were inconsistent across business entity forms. For example, limited liability companies and limited partnerships were subject to a sixty (60) day waiting period to reserve a name after expiration of the initial reservation, while corporations had no waiting period. The legislation deletes the waiting period and provides for a one-time renewal of name reservation within thirty (30) days of expiration. SB 2511 also repeals the foreign corporation name registration in the Mississippi Business Corporation and Nonprofit Corporation Act.

Headquarters Relocation Tax Credit – House Bill 785​ (effective July 1, 2014) is intended to encourage companies to relocate their national or regional headquarters to Mississippi. Under the proposal, a company relocating its corporate headquarters to Mississippi, and creating at least twenty(20) jobs, may apply with the Department of Revenue for a tax credit. If the Department of Revenue finds the business meets the requirements it will allow a tax credit for actual relocation expenses against the company’s state income tax liability for the taxable year in which the relocation costs are paid. The Mississippi Department of Revenue determines relocation costs, which the bill defines as non-depreciable expenses that are necessary to relocate headquarters employees to the headquarters in conjunction with the initial establishment of the headquarters facility. These relocation costs may include typical moving expenses to relocate furnishings, household goods, and personal property of the employee and members of their household, as well as travel expenses to and from Mississippi in search of a new home. The maximum cumulative amount of the credit claimed against the State in any one year is capped at $1,000,000. The credit is non-refundable but excess may be carried forward and used for a period of five-year period.

2013 Legislative Session

Strengthening Mississippi Academic Research Through Business (“SMART Business”) Act – House Bill 826 (effective July 1, 2013).  The SMART Business Act is intended to encourage private businesses to invest in Mississippi universities. Under the Act, an investor entering into a research agreement with a university can qualify to receive a rebate equal to 25% of the investor’s contracted research costs.To receive a rebate, the investor submits an application to the Board of Trustees of State Institutions of Higher Learning in Mississippi (“IHL”) containing a description of the qualified research to be conducted, a proposed budget, and the estimated date of completion.  IHL will issue or refuse to issue a SMART Business certificate.If IHL issues the certificate, the investor can claim the rebate by submitting to the Department of Revenue (“DOR”) the certificate and proof of payment to the university. DOR allocates rebates to investors in the order the certificates are issued by IHL and will issue rebates from current income tax collections. The legislation authorizes IHL and DOR to promulgate rules, regulations, and any necessary forms.An investor incurring research costs may not claim a rebate greater than $1 million in any fiscal year.  The total amount of rebates issued under the Act in any fiscal year may not exceed $5 million.

Uniform Commercial Code: Amendments to Articles 9 and 4A – Senate Bill 2609 (effective July 1, 2013)  adopts the 2010 amendments to Article 9 of the UCC as well as the 2012 amendments to Article 4A governing remittance transfers. Of note, under the amended Article 9, an individual debtor’s name will be the name that appears on his or her driver’s license or non-driver’s state identification. For organizations, the name will be as it appears on the organization’s public organic record. These amendments are intended to provide secured parties more confidence that they are properly perfected, and to make searching for other filings easier.

Uniform Commercial Code: Combating Fraudulent Filings – House Bill 1008 (effective July 1, 2013) gives the Secretary of State’s Office the authority to reject materially false UCC filings and provides an avenue for victims of fraudulent filings to file a statement attesting to the false filing.  An exception is included for regulated financial institutions.

Updating Internal Code References to Business Entity Statutes – Senate Bill 2684 (effective July 1, 2013) removes cross-references to the Business Corporations statutes repealed in 1988 and amends them with references to applicable provisions in the current Mississippi Business Corporation Act.  The Act also repeals a section allowing Agricultural Associations (AALs) to convert to another corporate form is repealed. This conversion procedure for Agricultural Associations (AALs) was authorized through provisions within the repealed Business Corporations statutes. The existing Mississippi Business Corporation Act does not authorize conversion from one form of business entity to another.

2012 Legislative Session

The Uniform Principal and Income Act of 2013 – House Bill 732 (effective January 1, 2013), the Uniform Principal and Income Act of 2013 (UPAIA), provides procedures for trustees administering an estate in separating principal from income. The revisions better ensure the intention of the person who created the trust is the guiding principle for trustees. The Act allows a trustee to make adjustments between principal and income in the event the trust’s income in a particular year is too low. This provides a way to ensure the trustee is treating income and remainder beneficiaries in an impartial manner. The Act conforms our Principal and Income Act with the State’s adoption of the Uniform Prudent Investor Act which was signed into law in 2006. The Uniform Prudent Investor Act allows trustees to maximize trust value by investing for total return. The 1962 version of the UPAIA had conflicted with the Uniform Prudent Investor Act by requiring trustees to allocate assets to maximize trust income at the expense of total return. Furthermore, The UPAIA clears up confusion about whether certain types of receipts should be allocated to principal or to income.

Amendments to Mississippi Business Corporation Act – House Bill 789 (effective January 1, 2013)was amended to conform to the ABA’s Model Business Corporation Act and the Mississippi’s Revised LLC Act. The amendments authorize a company’s board of directors to allow remote participation in shareholder meetings. A “force the vote” mechanism is also permitted. The new law adopts a “reasonably attentive director” standard whereas previously oversight was not a specified role of the board. Under the new law, the penalty for signing a false document is increased from $500 to $1000. The bill also gives corporations the ability to cancel a name reservation and clarifies that a corporation’s name must be distinguishable from LLCs and other business entities, not just other corporations.

Amendments to Public Improvement District Act – House Bill 1261 (effective April 24, 2012) updates Mississippi’s laws governing Public Improvement District (“PID”), a typeof financing vehicle for economic development projects. First authorized by the Public Improvement District Act in 2002, PIDs have been created for various notable real estate developments in Metro Jackson, including Reunion, Colony Park, and Lost Rabbit. Amendments to the 2002 Act will provide greater transparency for PID bond issues and greater accountability to the public. Under amended voting procedures, board members terms’ are extended from 4 to 6 years, public hearing deadlines are extended from 45 to 60 days, the county can select a member of a 5-member PID governing board, and members missing three consecutive meetings can be removed. Further, notice is now required to every landowner prior to issuing bonds, and a public hearing and independent appraisal are required before a contribution agreement is considered valid.

Mississippi Registered Agents Act (“MoRAA”) – House Bill 1162 (effective January 1, 2013)creates one filing process and one set of forms and fees to govern the registered agent process for Mississippi’s seven business entities: Corporations, Partnerships, Limited Partnerships, Foreign Investment Trusts, Foreign Business Trusts, Nonprofit Corporations, and LLCs. The Act also harmonizes service of process procedures for all business entities. Additionally, MoRAA creates two types of registered agents: commercial and non-commercial agents. By choosing to be a commercial registered agent and paying the nominal fee to be listed as a commercial agent, a commercial registered agent will be able to make one filing with the Secretary of State’s office when it changes its address. This filing will count for all the entities it represents, making it easier for agents with hundreds or thousands of clients to change their address. Currently, when changing addresses for multiple clients, a registered agent has to file a separate form for each client. To make fees consistent across all entities, Limited Partnerships and Limited Liability Companies now have to pay only $10 instead of $25 when a registered agent changes its address, and a statement of resignation is now free instead of $5. The legislation is based on the Model Registered Agents drafted by the Uniform Laws Commission in 2006.

Uniform Prudent Management of Institutional Funds Act (“UPMIFA”) – House Bill 1104 (effective July 1, 2012) provides statutory guidelines and greater flexibility for the management, investment, and expenditures of endowment funds held by charitable institutions. Charitable institutions are now allowed to spend from the principal of an endowment if deemed prudent by the governing board.

2011 Legislative Session

Amendments to Nonprofit Corporation Act – Senate Bill 2444 (effective January 1, 2012). The amendments add a definition of a “nonprofit corporation” consistent with common law and with definitions of nonprofit corporations in other states. Consequently, the definition of “distribution” clarifies payments to officers, directors and members for reasonable compensation for services provided are permitted. The amendments permit an automatic liability shield from personal liability (with exceptions for criminal law violations, receipt of un-entitled financial benefit, etc.) for directors of charitable nonprofit corporations (referred to below as “charitable nonprofits”). Likewise, an optional liability shield for nonprofit corporations which are not charitable nonprofits can be included in their articles of incorporation. Last, the amendments implement electronic technology concepts in communications among nonprofit corporations, their members and in membership meetings. 

Extension of Expiration of Corporate Charters – Senate Bill 2408 (effective April 14, 2011). Before the Model Business Corporation Act and Model Nonprofit Corporation Act were adopted in Mississippi in 1988, state law in effect from 1892 to 1911 limited the duration of corporations formed in Mississippi to fifty (50) years. In 1950, the charter extension statute extended the duration of corporations formed under prior law from fifty (50) years to ninety-nine (99) years. The Secretary of State’s Office took no action to dissolve the extended charter corporations which still appear in the Agency’s database as active corporations. The amendment automatically changed the duration of the extended charter corporations to perpetual, with no filing required, so long as they continue to stay in business for thirty (30) days after March 14, 2011, the date the amendment took effect. 

Uniform Real Property Electronic Recording Act – House Bill 599 (effective July 1, 2011). In 2009, the Legislature established a task force to study the merits of a uniform statewide system for the recording of real property documents. The task force included chancery clerks, tax assessors, tax collectors, legislators, computer experts, and individuals in the private sector who regularly handle real property records. The task force proposed adoption of the Uniform Real Property Electronic Recording Act (“URPERA”). Under URPERA, electronic documents with electronic signatures satisfy the legal requirements of filing original, signed, real property instruments. URPERA establishes uniform standards for the electronic filing and retrieval of real property instruments. Furthermore, URPERA authorizes electronic filing and retrieval of such documents, but does not mandate electronic filing.

Real Property Instruments - First Page Information and Font Size – House Bill 600 (effective July 1, 2012). The Real Property Task Force proposed increasing the font size of indexing instructions, as well as including additional contact information on the first page of real property instruments. HB 600 increases font size from eight (8) points to ten (10) points in size for any document presented to a chancery clerk for filing. HB 600 also requires certain contact information of all parties named in a real property instrument to be included on the first page of the instrument, including the current mailing address, business telephone number, and the current residential telephone number. 

2010 Legislative Session

Limited Liability Companies – House Bill 683 (effective January 1, 2011). The Limited Liability Companies Study Group recommended the adoption of a comprehensive revised act, based in part on Delaware’s LLC Act. This act also requires LLCs to file annual reports and pay an annual fee, similar to the reports and fees corporations pay. The only difference from the bill recommended by the study group was the amount of annual report fees to be paid by LLCs (which will be no fee for domestic LLCs and $250 for foreign LLCs). 

Trade Names – Senate Bill 2003 (effective July 1, 2010) creates a system for the registration of trade names (also called fictitious names, assumed names, or DBAs). A trade name is a fictitious or assumed name other than an individual’s or business entity’s legal name that one business uses to distinguish itself from another. Most states have adopted laws governing the registration and use of trade names, as these laws generally impose little burden on businesses while protecting the public from unscrupulous parties. The Act, as adopted, was identical to the version recommended by the Secretary of State’s Trade Names Study Group.

Uniform Commercial Code (UCC) and Debtor-Creditor Laws – Senate Bill 2419 (effective July 1, 2010). The Uniform Commercial Code Study Group recommended the adoption of revised Article 1 and amendments to Articles 3 and 4 (as set forth in the official text of the UCC by the Uniform Law Commission). In addition, the group recommended some other changes to the state’s UCC laws and the adoption of some non-uniform choice of law language. The adopted version contains some changes from the bill proposed by the study group, including the removal of the non-uniform choice of law language and some other changes to Articles 3 and 4.

2009 Legislative Session

Charities and Nonprofits – House Bill 680 (effective July 1, 2009) makes several significant changes to the Mississippi’s charitable solicitation laws. The new provisions ease regulatory burdens on charities but also strengthen our ability to enforce the law against dishonest charities. These changes include increasing the annual revenue threshold for charity registration with our office from $4,000 a year to $25,000 a year. This law also expands our office’s enforcement authority by allowing us to subpoena witnesses and documents during investigations and to bring actions in Chancery Court to stop illegal activities, collect fines, and remove charitable corporate status.

Corporations – Senate Bill 3060 and House Bill 515 (effective July 1, 2009) amends the business corporation and nonprofit corporation laws. The corporate reinstatement laws have been revised to make it much easier and quicker for administratively dissolved corporations to become reinstated. Senate Bill 3060 also gives our office the authority to adopt rules to reduce the cost of online corporate filings and to provide for expedited filing services for corporations.

Securities – House Bill 781, the Mississippi Securities Act (effective January 1, 2010) adopts the Uniform Securities Act of 2002 in Mississippi to replace our existing, outdated securities act and will bring Mississippi into uniformity with federal law and the most current securities laws in other states. Like the changes to the charities laws, this act will enhance the enforcement powers for our office to investigate and enforce the law against dishonest companies and salespeople. It will also ease regulatory burdens on multi-state companies that sell securities in Mississippi.

Trademarks – Senate Bill 2641 (effective July 1, 2009) makes changes to the Mississippi’s trademark laws to include the most current protections under federal law and make it easier for businesses that have Mississippi registered trademarks to prove claims of trademark dilution. The amendments allow businesses that have famous trademarks to enforce their trademark rights against those businesses that would damage the mark’s reputation. In addition, the changes to the trademark law provide greater protections both to businesses that use competitors’ trademarks in comparative advertising and to media outlets that use trademarks in news reporting.​​​​​​​​​​

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