Features
Recruiting and Developing Associates
Ensuring longer-term and continuous improvements in providing greater value, and therefore sustaining higher levels of client satisfaction, requires addressing areas that have received little attention in the whole value discussion — the recruiting and development of associates.
Features
Employer Accounting for Post-Retiree Health Care
The regulatory frenzy swirling about health care and employer plan accounting, coupled with our aging population and demographic shifts has created a perfect storm. We are besieged with commentary that Medicare is bankrupt, and the new accounting standards for employers require transparency to market and present value calculations of long-term liabilities, which creates havoc for employers for tax-planning and compliance purposes.
Features
Rare Move By the U.S. Supreme Court
In a rare ruling, the Supreme Court unanimously held that a franchisee that stays in business cannot sue for constructive termination under the Petroleum Marketing Practices Act.
Features
Jury Allowed to Consider Testimony on Oral Modification of Lease
In most leases, the landlord and tenant are specifically prohibited from orally modifying the lease. However, a decision recently handed down by the U.S. District Court for the Middle District of Pennsylvania illustrates how such a provision may be waived through the conduct of the parties.
Features
The Small Business Jobs and Credit Act of 2010
This article briefly summarizes tax provisions of the Small Business Jobs and Credit Act of 2010 that the author believes will be of most interest to law firms.
Rooftop Solar Power Generation
Part One of this article discussed the financial and policy incentives for using solar energy. The conclusion herein addresses some of the practical considerations.
Features
In the Spotlight: A 'Down-and-Dirty' Guide to Drafting Basic Landlord's Work Provisions
If a tenant fails to specify where installations should be placed, a landlord may install them in a manner that will minimize its costs even if such installations make little sense from an operational point of view. Savvy tenants will not let this happen.
Features
News Briefs
Highlights of the latest franchising news from around the country.
Lease Termination Fees May Be an Avoidable Preference Under the Bankruptcy Code
Recently, the Eleventh Circuit considered whether future rent under a lease was "debt" for purposes of bankruptcy, and held that a tenant becomes "indebted" to the landlord for all future rental payments for the life of the lease at the moment the lease is executed.
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