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Congress left the estate tax law in a state of complete confusion at the end of 2009. Even if the bigger question of whether we will have an estate tax is resolved by the time you read this article, many issues that affect matrimonial practitioners, not just estate planners, will still remain unresolved. However the estate tax repeal situation resolves itself, for the future, practitioners who negotiate matrimonial settlements and draft matrimonial documents should endeavor to address the lessons learned from these events.
Estate Tax Repeal: Is It Real?
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.