Below you will find articles from our legal journals on a variety of pressing legal topics.
American Law Institute Continuing Legal Education (ALI CLE) has announced that Life Insurance Company Products 2018: Featuring Current SEC, FINRA Insurance, Tax, and ERISA Regulatory and Compliance Issues will be held on November 7 - 9, 2018, in...
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...
San Francisco, September 11, 2018. American Law Institute Continuing Legal Education (ALI CLE) has announced that International Trust and Estate Planning 2018 will be held on November 1 - 2, 2018, in San Francisco, California. This annual...
The American Law Institute CLE (ALI CLE) has announced Accountants’ Liability 2018: The Profession in an Uncertain World will be held on October 18-19, 2018, in Washington, D.C. This annual conference...
Trustees have a fiduciary duty to act in the best interests of a trust's beneficiaries, but with new tax rates and brackets in effect, deciding the best course of action is now harder. Income-accumulating trusts typically pay a much higher...
The American Law Institute CLE (ALI CLE) has announced that Employee Benefit Plans of Tax-Exempt and Governmental Employers will be held on September 24 – 25, 2018, in Washington, D.C. This nationally recognized...
Estate planners eager to help their clients make the most of the temporarily doubled estate and gift tax exemption have a daunting array of planning techniques to pick from with no one-size-fits-all solutions. “We’ve got a whole bunch of options...
A provision in the new tax law allowing for tax deferral on some stock options may have been appealing in theory, but six months later, it’s a non-starter for most companies. IRS guidance could make the provision more attractive, but some of the...
The Tax Cuts and Jobs Act (TCJA) added major limitations on the deductibility of compensation paid to top executives of companies with publicly-traded securities. The $1 million limit in Code Sec. 162(m) on the deduction of compensation paid...