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On Nov. 14, 1988, the Honorable Gerald E. Delaney of the N.Y. Supreme Court, Westchester County, released a decision that limited the utility of the New York Franchise Law's isolated sales exemption. His decision in <i>The National Survival Game of New York, Inc. v. NSG of LI Corp.</i>, remains the law in New York. But did Justice Delaney get it right?
As we begin 2012, <i>FBLA</i> asked leaders in franchise law to comment about the bright spots in franchising today.
Features
Recently, individuals including prison inmates and members of antigovernment groups — some considered "domestic terrorists" by the Federal Bureau of Investigation — have been utilizing the relaxed filing requirements of the Uniform Commercial Code, Article 9, to file and record false UCC-1 financing statements against individuals, companies and law enforcement officials.
Features
The previously stated goal of the FASB/IASB Boards was to release a new exposure draft by year-end 2011 followed by a 120-day comment period.
After six years of outstanding growth in Latin America's equipment leasing and finance industry, the most recent data from the region come as a bit of a surprise. The annual Alta LAR 100 report by The Alta Group Latin American Region reveals a 6% decrease in Latin American leasing portfolios in 2010, as measured in U.S. dollars.
Features
Economic nexus statutes are sweeping across the nation. The consequence for law firms is that your firm may be required to file a tax return in a state which no firm member or employee has even been in.
The current economic recession has created a succession recession, as many firms have tabled thoughts of succession planning primarily due to the fact that the Baby Boomer generation is contributing the most to law firm revenues.
Features
After years of study, thousands of hours of congressional testimony, hundreds of hearings and uncountable public comments, the Department of Labor issued Reg 408(b)2 and 404(a), designed to force better disclosure. With this better information, it is hoped that both plan providers and participants will make better decisions, leading to improved retirement preparation for America's workers.