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New Regulation Helps Plan Stock Redemptions Image

New Regulation Helps Plan Stock Redemptions

Thomas R. White III

The U.S. Treasury Department has promulgated a final tax regulation intended to remove the uncertainty surrounding the tax treatment of stock redemptions that resulted from recent case law. Treasury Decision 9035, 68 Fed. Reg. 1534 (Jan. 10). The final regulation adopts and expands upon the proposed regulations that were issued by the Department in August 2001.

Features

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Working Well with Custody Experts

Robert M. Galatzer-Levy, MD, & Susan J. Galatzer-Levy, MS

When attorneys ask mental health experts' opinions, the experience is often frustrating, and the experts are less helpful than the attorneys had hoped. In an earlier article, we outlined the qualification and background of mental health experts. In this follow-up, we explore some problems that arise between experts and attorneys ' and offer some solutions.

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Litigation

ALM Staff & Law Journal Newsletters

Recent cases of interest to your practice.

Features

'This Guy Walks into a Divorce Lawyer's Office '' Image

'This Guy Walks into a Divorce Lawyer's Office ''

Curtis J. Romanowski

The traditional adversarial system continues to draw criticism when aggressively applied to family law cases. Apart from the inefficiencies, impracticalities and associated costs of strongly competitive approaches, the reasons for abandoning these poorly conceived methods of dispute resolution should be obvious.

Features

When Child Support Obligees Can't Pay Image

When Child Support Obligees Can't Pay

ALM Staff & Law Journal Newsletters

A suit to force New Jersey to appoint lawyers for indigent parents before jailing them for skipped child support belongs in state court, the U.S. Court of Appeals for the Third Circuit has ruled. The plaintiffs had contended that Family Part judges in New Jersey violated their civil rights by failing to inform them of their right to counsel and to have counsel appointed for them based on their indigency, and that, because they remain in arrears on their child support obligations, there is a likelihood that they will again be deprived of these rights because they will be obligated to appear in future contempt hearings.

Child Removal: A Matrimonial Litigator's Checklist Image

Child Removal: A Matrimonial Litigator's Checklist

Charles C. Abut

In matrimonial practice, the frequency of child removal litigation has increased exponentially. The growing number of corporate downsizings, business mergers and acquisitions, and the general growth in employment mobility are all likely to result in a continuation of this trend. This article, which provides a checklist of five areas of inquiry, is intended to help the family law litigator anticipate and prepare for the legal and factual issues presented when child removal is in issue.

Features

Making A Colorful Impression Image

Making A Colorful Impression

Jim Harrington

The power of color begins early. When youngsters get down on the floor with a big piece of paper and a box of crayons or markers, it doesn't take long before every color has been used. We all love color.

Features

Strategies For Marketing During Wartime Image

Strategies For Marketing During Wartime

Barbara Weckstein Kaplowitz

With the U.S. and its allies at war with Iraq, one of the nation's largest marketing trade groups, the Direct Marketing Association (DMA), tackled what they view as the inevitable repercussions ' 'likely impact on the economy, consumer behavior, receptivity to marketing vehicles, and the possibility of reactive terrorist acts both domestically and abroad.' Based on the experiences of its members during the period post-Sept. 11, the anthrax scares and the 1991 Gulf War, the DMA offers suggestions on how to tailor direct and interactive marketing during wartime:

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on the job

Russell Lawson

In Job Ads, Say What You Mean, Mean What You Say Do your personnel ads begin with glowing testimonials to the success and stature of the firm? This may…

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Ask the coach

ALM Staff & Law Journal Newsletters

Q: Our research department gathers intelligence for us about prospects we intend to approach. How much, and what type, info should we seek about prospects' current law firm relationships?

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