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<i>Bell Atlantic Corp. v. Twombly</i>, a recent Supreme Court decision which addressed the sufficiency of pleadings for a claim under Section 1 of the Sherman Act, has prompted defendants in a wide variety of actions, including patent cases, to file motions urging district courts to apply the 'new' Twombly pleading standard to dismiss the actions against them.
This article explores issues pertaining to cash flow and cash needs of law firms.
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If your firm is not treating advanced client costs as loans or assets, then you should form a plan to come into compliance with IRS guidelines.
Features
This article discusses preparation of a 'State of the Firm' report, which provides owners with an appraisal of the firm's prior years and planning for the coming period.
Even though 2007 has come and gone, it is not too late ' it is never too late ' to think about tax planning and tax issues affecting your law firm. What still can be addressed now in 2008 that can impact your tax return for 2007? What tax issues can be addressed that can impact 2008? This article provides a list of items to review internally with your financial team and externally with your tax adviser.
Highlights of the latest equipment leasing news from around the country.
Features
Buying assets out of a bankruptcy case represents one of the best ways to profit from financial distress. However, just as there is no typical bankrupt company, there is no typical asset sale in a bankruptcy case. Bankruptcy and distressed company investing, while potentially lucrative, is also complex and oftentimes contentious.
After the enactment of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005, some confusion has arisen as to whether Congress' failure to specifically incorporate the Means Test into §707(a) prohibits courts from considering a debtor's income, ability to pay, and lavish lifestyle in non-consumer bankruptcy cases under the 'bad faith' standard or otherwise.