The Zoning Resolution of the City of New York provides a mechanism for the transfer of unused development rights from one owner's property to another adjacent owner's property. That mechanism is a zoning lot merger. The Zoning Resolution uses 'zoning lot,' not tax lot, as the basis for all zoning calculations. A zoning lot is a tract of land comprised of one or more tax lots within a single block.

A complete listing of the cases in this issue.

Coming to terms with retirement is difficult and, like most things, is even harder if you are a law firm partner. As soon as you begin to think about throttling things back a tad, your clients demand a quicker response time and your partners want you to bring in more business. At the same time, what seemed just a short time ago to be a distant respite is now looming over you and you may not even know what to do or if you can even afford to do it. Moreover, even if you do not want to retire, your partnership agreement may have a mandatory retirement provision that takes away your choice.

When involuntary employment terminations become necessary, employers often seek protection from possible post-employment claims by conditioning severance pay on the signing of a general release and agreement not to sue. As a general rule, such waivers are enforceable if they are 'knowing and voluntary.' Less clear, however, is under what circumstances an employer may condition severance payments on a promise by the departing employee that he/she will not pursue a charge with the Equal Employment Opportunity Commission ('EEOC') in connection with an allegation of discrimination, harassment, or retaliation.

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Along with a multitude of other changes, the Tax Relief and Health Care Act of 2006 ('TRHCA') extends the time for several tax cuts that had expired at the end of 2005, makes certain tax breaks more beneficial, and provides greater flexibility regarding health savings accounts. This article highlights noteworthy new TRHCA provisions that can benefit law firms and their clients, as well as individual attorneys and staff members and their families.

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Lately, we've been hearing from a growing number of our (Hildebrandt International, Inc.) clients about escalating concerns relating to career path and non-equity opportunities. Although 79 AmLaw 100 firms and 169 of the NLJ 250 firms acknowledge a tiered ownership structure, and a large number of others utilize a de facto two-tier structure, many firms still adhere to a single-tier model.

Go to Amazon.com. Locate the books section, type in leadership, and see what shows up. There are more than 197,500 results for this inquiry! Clearly, there is no shortage of approaches to leadership. What is in short supply are models that work for our profession. To help narrow the focus, we will look at a subset of leadership, the art of developing revenue-focused leaders.

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You have heard the clich': '60 is the new 40.' In today's law firm, however, the 60-year-old may very well be at the prime of his or her career, and many firms are taking notice. Firms committed to building critical mass, particularly in key practice areas and offices (notably New York) are scrambling to recruit the 'big splash' partner. The seasoned attorney from a top-tier firm, approaching the firm's retirement age but not yet ready to quit, is a prime target. This partner has a loyal client base, the wisdom gained from years of experience, and prot'g's who are frequently eager and willing to follow the master.