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Features
The tax credit for research and development (R&D) of internal-use software under Section 41 of the Internal Revenue Code has been renewed 16 times since its implementation in 1981. The Currently, it has not been extended beyond calendar year 2015.
Features
Because 'information that an individual shares through social networking websites like Facebook may be copied and disseminated by another,' the expectation that such information is private, in the traditional sense of the word, is not a reasonable one.
Features
The world of free online video games is a big business, including for some law firms. The games derive much of their revenue from a tiny sliver of users who pay real-world money for virtual currency to hasten their advancement or refill their pretend coffers. Plaintiffs in the string of suits claim that the games run afoul of various states' laws by running thinly veiled gambling enterprises.
Features
In the last few years, every college football fan became familiar with "Johnny Football," "The Honey Badger," and "Famous Jameis." These recognizable names are not only associated with Heisman-quality talent, but also with the new world of student athlete trademark registrations.
Columns & Departments
Discussion and analysis of four key rulings.
The interplay between '' 363(f) and 365(h) of the Bankruptcy Code continues to plague various courts. This article explores several recent decisions evaluating whether a tenant's rights under ' 365(h) survive a sale of the debtor's assets free and clear of all liens, claims, and encumbrances pursuant to section 363(f).
Features
The challenges inherent in managing employee mental illness were vividly illustrated for the world in March of this year with the intentional crash of a Germanwings aircraft by an apparently mentally ill pilot. Although the repercussions of such tragic events can be more significant in safety-sensitive industries like transportation, these kinds of tragic events can happen in any workplace.
Love him or hate him, there is no question that Donald Trump is in for the long haul. Since he announced he was running for president of the United States, he has received wall-to-wall news coverage almost every single day from every form of media ' even "fake news" programs. What can we learn from him?
Features
Virtually every retail lease contains what is commonly referred to as the "Construction Exhibit." This article addresses the manner in which retail leases attempt to assess construction chargebacks, and discusses how a tenant should address them in its comments to the landlord's draft of a retail lease.
Features
The end of the year is the deadline for most individuals with qualified retirement plans and IRAs to take their required minimum distributions (RMDs) if they have attained age 70' or inherited their benefits. Here are some key issues that can impact RMDs.
