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Retirement Assets for Equitable Distribution Image

Retirement Assets for Equitable Distribution

Carl M. Palatnik

It has become common practice in equitable distribution calculations to reduce pension and other tax-deferred retirement asset valuations ... but there are several problems associated with this practice, and they should be considered by divorcing parties and their advisers.

Features

Cow Harbour True Lease Characterization Decision 'Released' Image

Cow Harbour True Lease Characterization Decision 'Released'

Jonathan Fleisher & Suhuyini Abudulai

Whether a lease is a "true" or "finance" lease has been debated in Canadian courts for decades in many different contexts. The Alberta Court of Queen's Bench recently released one of the most important recent decisions in this debate and provided significant guidance as to how leases are to be classified in insolvency cases.

Features

In the Spotlight: Master Lease Boilerplates Image

In the Spotlight: Master Lease Boilerplates

Amadeo F. Cant'', Jr.

Preparing and negotiating sublease agreements can be much more difficult than preparing and negotiating lease agreements. This is especially true with respect to so-called "boilerplate" provisions.

Features

There's a New Sheriff in Town Image

There's a New Sheriff in Town

Aubrey Waddell & T. Bruce McGowin

Receivership is a frequently used remedy for lenders faced with defaulted loans collateralized by income-producing properties, such as shopping centers.

Features

Carter Named CEO and President of ALM Image

Carter Named CEO and President of ALM

Karen Sloan

ALM, publisher of <i>Law Journal Newsletters</i> has named Bill Carter its president and chief executive officer.

Features

The Gay Divorc' Image

The Gay Divorc'

Eric I. Wrubel

While same-sex couples will now enjoy numerous benefits in New York that were previously denied to them, a panoply of benefits provided by federal laws available to heterosexual married spouses continue to be unavailable to similarly situated same-sex married couples.

Features

The Deployed Parent and Child Custody Image

The Deployed Parent and Child Custody

Karen Meislik

A patchwork of state legislation and court precedents leads to confusion and uncertainty on the part of our military parents stationed throughout the world.

Features

Tax Issues in International Endorsement Deals for U.S. Entertainers and Athletes Working Abroad Image

Tax Issues in International Endorsement Deals for U.S. Entertainers and Athletes Working Abroad

Bob Jason

As with many transactional entertainment and sports matters, there are a number of critical tax issues that bear upon the endorser's ultimate take-home pay. This topic divides neatly into U.S. persons working outside the U.S., and non-U.S. persons working inside the U.S. This article discusses U.S. persons working abroad.

Features

New Personal Information Requirements for Companies Image

New Personal Information Requirements for Companies

Theodore P. Augustinos & Socheth Sor

Effective March 1, 2012, companies with personal information of Massachusetts residents must amend their existing contracts with vendors that handle such information to require the vendors'f compliance with the Massachusetts data security regulations.

Features

How Employing eDiscovery Counsel Can Pay Dividends Image

How Employing eDiscovery Counsel Can Pay Dividends

Beth A. Koehler

More and more corporations are turning to a two-tiered model when it comes to new matters: one law firm (or separate group within the law firm) that will focus on preservation, collection and review, and a separate team of lawyers that will focus on the actual merits of the case.

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