Features

The new Administration has areas of taxation estate planning and philanthropy on the front burner. No one is sure what will be happening with the minority discounts regulations of § 2504 in turmoil and proposed guidance of the modification of charities partnership interest and unrelated business taxable income (UBTI). By integrating a number of tried and tested tools, we may create a platform for substantial savings.

Columns & Departments

Analysis of a major penalty against a Chinese telecom company.

Columns & Departments

Who's doing what; who's going where.

Features

Is a corporate employee who reports an employer's possible violation of the securities laws to a supervisor or internal compliance officer — but not to the SEC — considered a "whistleblower" entitled to protection from retaliation under Dodd-Frank? Courts that have considered this question have reached differing conclusions.

Features

A Southern California assemblyman on Monday shelved legislation that would have blocked cities from taxing streaming video services such as Netflix and Hulu.

Features

A federal appeals court rejected an attempt to loosen restrictions on private investment in the legal industry, dismissing arguments that ethics rules on so-called "fee splitting" impinge on lawyers' First Amendment rights.

Features

The past year has brought a wave of restaurant businesses filing for reorganization in Chapter 11. With inherently low profit margins, increased competition, limited pricing flexibility and a propensity for expansion without the support of underlying business fundamentals, the industry is particularly susceptible to business failure.

Features

Getting down to business with AI means answering some basic questions and offering some suggestions about the pros and cons of incorporating AI into our businesses, and the impact it will have on our work lives and the future of our legal professions.