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While an attorney may believe he is fulfilling his professional duty by assisting a corporate client in effectuating a financial transaction, if such transaction is ultimately found to be a fraudulent transfer or a breach of the fiduciary duties of one or more of the corporate client's principals, the attorney who counseled the client on such transaction could find him- or herself liable for aiding and abetting a deepening insolvency.
Features
Highlights of the latest equipment leasing news from around the country.
Features
It will come as no surprise that there is a long-standing split of authorities among the courts concerning whether or not subsequent new value must remain unpaid for the purposes of ' 547(c)(4). This article discusses where the courts stand today.
On Aug. 6, 2008, the IRS announced settlement initiatives for more than 45 large corporate taxpayers that engaged in Lease-In/Lease-Out ("LILO") or Sale-In/Lease-Out ("SILO") transactions, which were designated as listed transactions in 2000 and 2005 respectively.
As a number of recent decisions in New York and elsewhere make absolutely clear, for good or for ill, parties now can conclude a contract, or amend an existing contract, via e-mail.
Part One of this article discussed Article 9 security interests and future advances, and federal tax liens. This final installment addresses exceptions for purchasers, holders of security interests, and certain others.
Features
Through the TDRA, Congress intended to clarify the standards of fame and dilution for trademark owners, but the courts have struggled to come up with a uniform application of these tests.
Features
In <i>Egyptian Goddess v. Swisa</i>, the Federal Circuit held that the "ordinary observer" test first set forth by the Supreme Court more than 100 years ago is the sole test for design patent infringement.
This article provides relevant highlights of legislative and regulatory reactions to the tumultuous financial events affecting equipment leasing.