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Features

Massachusetts and Same-Sex Marriages: An Update Image

Massachusetts and Same-Sex Marriages: An Update

Shari Levitan & Ellen Schiffer Berkowitz

As reported on these pages late last year, on Nov. 18, 2003, the Massachusetts Supreme Judicial Court decided <i>Goodridge v. Department of Public Health</i>, holding, in a 4-3 decision, that the denial of marriage licenses to same-sex couples in the Commonwealth of Massachusetts violated the state's constitution.

Features

Sarbanes-Oxley Litigation Trap? Image

Sarbanes-Oxley Litigation Trap?

Toby J.F. Bishop

In-house counsel focused on complying with the Sarbanes-Oxley Act should be wary of falling into a trap that could increase the business risks and liability exposure of their company and its executives.

In the Courts Image

In the Courts

ALM Staff & Law Journal Newsletters

Recent rulings of importance to you and your practice.

Business Crimes Hotline Image

Business Crimes Hotline

ALM Staff & Law Journal Newsletters

The latest rulings of interest to your practice.

Features

The Perils of an Ineffective Compliance Program Image

The Perils of an Ineffective Compliance Program

James J. Graham

Are ethics programs no longer optional but mandatory? If the program is not good enough, is that fact itself the basis for liability? A recent civil case filed by the creative health care prosecutors in the U.S. Attorney's Office in Philadelphia asserts that a company's "ineffective" compliance program satisfies the scienter requirements of the civil False Claims Act (FCA).

Tax Shelters: Avoidance or Evasion? Image

Tax Shelters: Avoidance or Evasion?

Harvey M. Silets & Jonathan S. Feld

Recent hearings of a subcommittee of the Senate Committee Governmental Affairs have again focused a harsh spotlight on the abusive use of tax shelters. As if to stress the point, On Dec. 29, 2003, the Treasury Department proposed changes to Circular 230 that "set high standards for the tax advisors and firms that provide opinions supporting tax-motivated transactions."

Index Image

Index

ALM Staff & Law Journal Newsletters

A guide to everything in this issue.

Real Property Law Image

Real Property Law

ALM Staff & Law Journal Newsletters

Recent rulings of importance to you and your clients.

Features

Cooperatives & Condominiums Image

Cooperatives & Condominiums

ALM Staff & Law Journal Newsletters

Recent rulings of importance to you and your clients.

Court Sustains Recreation Impact Fee Image

Court Sustains Recreation Impact Fee

Stewart E. Sterk

In <i>Twin Lakes Development Corp. v. Town of Monroe</i> (NYLJ 11/21/03, p.19, col. 5), the New York Court of Appeals addressed an issue that has been unresolved in New York since the United States Supreme Court's 1994 opinion in <i>Dolan v. City of Tigard</i>, 512 US 374: Can a municipality collect a payment in lieu of parkland dedication as the price for approving a subdivision when the municipality has not made an individualized determination of the need for recreational facilities generated by the proposed subdivision? The court had little difficulty upholding the fee, raising two further questions: first, will the court's decision survive scrutiny by the United States Supreme Court, and second, what constitutional limits remain on a municipality's power to impose fees on developers?

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