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The bench and bar are long weary of the surfeit of baseless proceedings to vacate pre- and post-nuptial agreements. A cursory review of decisional authority involving efforts to set aside marital agreements readily reveals that the odds are overwhelmingly against success. These efforts are often futile because they are correctly seen as nothing more than a last try to pressure the payor spouse to be more generous. The hope is that the monied spouse can be intimidated by general trepidation, the fear of legal costs and the difficulties of locating no-longer-extant evidence.
Co-op boards have become accustomed to having their process for approving prospective applicants significantly insulated from review. But boards and applicants must be acutely aware of the effect of the laws protecting the disabled as boards are subject to, and their particular building rules do not trump, the disability laws.
Everything contained in this issue, in an easy-to-follow format.
Features
Why do so many lawyers know so little about the economics of practicing their profession? Not surprisingly, it's because their law school education did not address any of the business aspects of practicing law. So most young lawyers join law firms with little understanding of how they operate and without a clue as to what it takes to make a law practice successful and profitable. Many lawyers, especially those who join large firms, manage never to master these concepts ' and in many cases work hard at avoiding them.
Features
Recent rulings of importance to you and your practice.
This article addresses two significant changes made by the Small Business and Work Opportunity Tax Act of 2007 ('Small Business Act') ' the new preparer penalty provisions (up to 50% of the fee for preparing the tax return), which have broad implications for attorneys who offer tax advice to their clients and the revised kiddie tax provisions, which now reach a substantially larger group of children. This article also details pertinent changes made by the Tax Relief and Health Care Act of 2006 ('TRHCA'), which extend the time for several tax cuts that had expired at the end of 2005, make certain tax breaks more beneficial, and provide greater flexibility regarding health savings accounts. Noteworthy new TRHCA provisions are highlighted that can benefit law firms and their clients, as well as individual attorneys and staff members and their families.
