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A key aspect of saving for retirement through qualified retirement plans and IRAs is deferring taxes until required minimum distributions (RMD) begin. Even with Roth IRAs, beneficiaries who inherit them must also follow RMD rules despite the tax-free treatment of the distributions. The SECURE Act and the CARES Act made dramatic changes in RMD rules for 2020 and beyond.
Features
Facebook filed two separate lawsuits in the UK and U.S. that the company says is part of an ongoing effort to hold developers that abuse its platform accountable.
Features
After spending the last six to eight weeks in COVID-crisis mode, most firms are now eyeing a move toward business recovery. This means that it is also now time for law firms to reevaluate their marketing strategies to ensure they are aligned to support business goals in this new climate. One overlooked area that law firms should consider adding to their marketing arsenal is digital paid media.
Features
Under the Bankruptcy Code, not only can the initial recipient of a fraudulent conveyance be held liable, but so too can a subsequent transferee. However, there can be important nuances in the challenged transaction that may provide a subsequent transferee with a substantial defense.
Features
Social Media & Cell Phones Still Represent an E-Discovery Battleground
Features
The U.S. Court of Appeals for the Third Circuit has ruled in a precedential decision that in cases where a trustee has abandoned a bankrupt entity, a creditor can nevertheless sue those who "plunder" a near-insolvent company of its remaining assets.
Columns & Departments
Claimant Must Repay Advance Payment When Judgment Determines That Value Was Smaller Than Advance
Columns & Departments
Federal Circuit: ITC Did Not Err in Denying Non-Respondent's Petition to Rescind Exclusion Order Based on Invalidity Grounds Federal Circuit: District Court Did Not Err in Ruling that 'Half-Liquid' Is Indefinite Federal Circuit: District Court Did Not Err In Allowing Jury to Determine Infringement Based on Products' Compliance with Standard
Features
National Association of Realtors Survey Shows Most Commercial Tenants Struggling to Pay Rent While the residential real estate market is experiencing what appears to be a swift rebound from the coronavirus-induced slump, the commercial landscape still looks relatively bleak.
Features
This article discusses cases that have begun to address whether "official act" is an element in a private honest services fraud prosecution.
