Commercial Law

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.

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.

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.

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

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

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.

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

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.