Features
Tax Issues for Real Estate Leasing by Tax-Exempt Organizations
This article, the last in a four-part series, examines the issues involved when a tax-exempt organization carries or incurs debt with respect to real estate from, or to which, it receives income unrelated to its exempt purposes.
In the Spotlight: Landlords and Tenants Mediate Conflicts
Whether or not tenants have protective lease provisions, conflicts frequently arise with landlords facing economic stresses, and more often arise with the successor landlord, foreclosure purchaser. These conflicts threaten ' and often result in ' litigation.
Features
Reevaluating REAs
Part one of this three-part article discussed how the economy has impacted the flexibility and control of REAs. Part Two herein focuses on operating covenants and monetization of real estate.
U.S. Immigration Law
U.S. law firms and their clients are subject to scrutiny by the U.S. Immigration and Customs Enforcement (ICE). This article outlines some of the key components of federal law related to employer duties regarding immigration compliance. In March 2010, U.S. Immigration and Customs Enforcement (ICE) announced that it was issuing Notices of Inspection to 180 businesses in several states.
UCC ' 1-203: A Few Lesser (and Not Always Lessor) Known Pitfalls
This article discussed the unexpected (and, for a lessor, sometimes unfortunate) consequences that can result by not understanding all the nuances of UCC ' 1-203.
Features
Ethical Good Eggs
As an organization, what do we do when a client asks us to proceed through uncharted waters? Do solutions conceived outside of our comfort zone make us seem reckless or inversely, innovative?
Features
Elements of Solar System Financing
'Going green' has never been more popular, and financing the acquisition of renewable energy equipment has never been more affordable, both for commercial users and individual consumers. A wide variety of government and private programs are available, providing acquisition dollars as well as tax credits, deductions, and exclusions, and other incentives intended to stimulate clean energy development and adoption.
Features
Business Crimes Hotline
National rulings of importance.
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MOST POPULAR STORIES
- Use of Deferred Prosecution Agreements In White Collar InvestigationsThis 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.Read More ›
- The DOJ's Corporate Enforcement Policy: One Year LaterThe 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.Read More ›
- Surveys in Patent Infringement Litigation: The Next FrontierMost experienced intellectual property attorneys understand the significant role surveys play in trademark infringement and other Lanham Act cases, but relatively few are likely to have considered the use of such research in patent infringement matters. That could soon change in light of the recent admission of a survey into evidence in <i>Applera Corporation, et al. v. MJ Research, Inc., et al.</i>, No. 3:98cv1201 (D. Conn. Aug. 26, 2005). The survey evidence, which showed that 96% of the defendant's customers used its products to perform a patented process, was admitted as evidence in support of a claim of inducement to infringe. The court admitted the survey into evidence over various objections by the defendant, who had argued that the inducement claim could not be proven without the survey.Read More ›
- The DOJ's New Parameters for Evaluating Corporate Compliance ProgramsThe 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.Read More ›
- In the SpotlightOn May 9, 2003, the U.S. Attorney's Office for the District of Massachusetts announced that Bayer Corporation, the pharmaceutical manufacturer, had been sentenced and ordered to pay a criminal fine of $5,590,800 stemming from its earlier plea of guilty to violating the Federal Prescription Drug Marketing Act by failing to list with the FDA its drug product, Cipro, that was privately labeled for an HMO. Such listing is required under the federal Food, Drug & Cosmetic Act. The Federal Prescription Drug Marketing Act, Pub. L. 100-293, enacted on April 22, 1988, as modified on August 26, 1992 by the Prescription Drug Amendments (PDA) Pub. L. 102-353, 106 Stat. 941, amended sections 301, 303, 503, and 801 of the Federal Food, Drug, and Cosmetic Act, codified at 21 U.S.C. '' 331, 333, 353, 381, to establish requirements for distributing prescription drug samples.Read More ›
