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Features
In matrimonial law, it is not uncommon for litigants to consult with a series of attorneys in order to narrow the pool of available counsel able to represent their spouse and "conflict out" particular lawyers. There is also an increasing instance of well-informed clients retaining particular attorneys to cause the disqualification of particular judges. In both instances, the integrity of the legal system demands that all appearances of impropriety be eliminated even at the risk of the client losing his or her preferred choice of counsel.
Although a number of jurisdictions across the country have abolished the Rule Against Perpetuities altogether, the Rule remains very much alive in New York. Just this year, the Rule has reared its head in two appellate cases involving lease renewal options.
Features
An easy-to-use index of all the cases contained in this issue.
In order to assure that a firm chooses the best broker for the job, management should begin by soliciting proposals from a minimum of three or four brokers through an appropriate Request for Proposal process. To be certain that the RFP process provides the firm with relevant information from each broker to reach the best decision, the RFP should request detailed responses to the 10 questions addressed in this article.
The People's Republic of China has issued two circulars providing detailed compliance requirements aimed at reaching foreign service providers with clients in China. These new provisions will likely cause U.S. and multinational law firms with clients in China to reconsider existing practices and client engagement procedures in order to avoid the possibility of double taxation.
The FBAR is not filed with the tax return, discloses no information about the income derived in a foreign account, and is not used for calculating any tax obligations. Yet the IRS has converted the FBAR from a minor information report to a primary tool for pursuing hidden bank accounts.
