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Is Anyone Safe? Image

Is Anyone Safe?

Deborah J. Piazza & Jennifer Rando

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

In the Marketplace Image

In the Marketplace

ALM Staff & Law Journal Newsletters

Highlights of the latest equipment leasing news from around the country.

November issue in PDF format Image

November issue in PDF format

ALM Staff & Law Journal Newsletters

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Features

The 547(c)(4) New Value Defense: Paid or Unpaid Image

The 547(c)(4) New Value Defense: Paid or Unpaid

Brian L. Shaw & Patrick A. Clisham

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.

IRS SILO Settlement Initiative Image

IRS SILO Settlement Initiative

Philip H. Spector

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.

e-Mail Exchanges As Binding Contracts Image

e-Mail Exchanges As Binding Contracts

Shari Claire Lewis

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.

And on the 46th Day, Who Wins? A Primer on Federal Tax Liens, the 45-Day Rule, and Future Advances Image

And on the 46th Day, Who Wins? A Primer on Federal Tax Liens, the 45-Day Rule, and Future Advances

Francis X. Buckley, Jr. & Nicholas H. Kappas

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

The TDRA Turns Two: But Are Trademark Owners Better Off? Image

The TDRA Turns Two: But Are Trademark Owners Better Off?

Michael A. Bucci & Lex Paulson

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

Has the Federal Circuit Strengthened Design Patent Protection? Image

Has the Federal Circuit Strengthened Design Patent Protection?

Arthur Gollwitzer III

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.

Legislative Update Image

Legislative Update

Adam Schlagman

This article provides relevant highlights of legislative and regulatory reactions to the tumultuous financial events affecting equipment leasing.

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