Below you will find articles from our legal journals on a variety of pressing legal topics.
The administrative process by which tribal nations obtain trust status for land to conduct off-reservation gaming or other activities has been criticized by some as cumbersome, lengthy, and overly burdensome.1 With recently implemented amendments...
Washington, D.C., September 11, 2019. American Law Institute Continuing Legal Education (ALI CLE) has announced that its annual advanced conference, Employee Benefit Plans of Tax Exempt and Governmental Employers 2019, will be held on October...
The purpose of veterans asset protection planning is to protect a wartime veteran’s assets in order to qualify the veteran to receive the Veterans Aid and Attendance special pension benefit to assist the veteran in paying for long-term care,...
ALI CLE has announced that EPA Acting Administrator, Andrew R. Wheeler will deliver the keynote address at this year’s Environmental Law 2019 conference. The ALI CLE program will be held on February 7-8, 2019, in Washington, D.C. This signature...
In the following Federal Gift Tax Outline: Transactions subject to Gift Tax Annual Exclusions (IRC Section 2518) Gift splitting (IRC Section 2513) Disclaimers (IRC Section 2518) Marital Deduction (IRC Section 2523) Charitable Deduction [line] I....
A new federal [FMLA] credit for paid employee leave isn’t available to employers whose states or localities mandate the benefit. Carol Weiser, acting benefits tax counsel at the Treasury Department, made that point September 25 while discussing...
Much attention has been devoted to concussion and related forms of brain trauma that produce symptoms such as headaches, memory difficulties, and pain in various parts of the body. A little known but very problematic consequence of a brain injury...
What Is Cryptocurrency for U.S. Federal Income Tax Purposes? Cryptocurrency is not regulated by a centralized bank or any centralized governmental system. This may come as a surprise. Wouldn’t the government want to make sure that what seems to be...
VI. LEGAL ISSUES INVOLVING ELECTRONIC MEDICAL RECORDS A. Admissibility of Electronic Medical Records Federal Rule of Evidence 803(6) deals with the admissibility of electronic medical records and makes them an exception to the hearsay rule if the...