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Professional service organizations traditionally have elected a pass thru entity status (S Corp., LLC, LLP, partnership) in order to reduce double taxation at the principal's level. Similar additional taxation may occur with C Corps. and accumulated earnings tax as well as other confiscatory grabs. These issues create an impediment for the current accumulation of funds to satisfy a principal's buyout in future years.
Features
Recently, Third Circuit Judge Cheryl Ann Krause urged the court to "consider eliminating, or at the very least reforming equitable mootness." Two recent decisions from the Third and Ninth Circuits confirm why Judge Krause is right.
Features
In this article, we bring the views and opinions from the client's perspective into focus on issues involving pricing, service, marketing, strategy, differentiation and more.
<I>"94% of global law firm clients were not asked for any formal feedback from their primary law firm." ' Acritas' Sharplegal research. "53% of law firms do not have a formal client feedback program." ' Citi 2013 Law Firm Leaders Survey.</I> It seems that many law firms aren't doing a particularly good job of talking with their clients. Why do so many firms fall down here?
Features
This article is part of a series based on the BakerHostetler Data Security Incident Response Report. It focuses on developing and maintaining an information governance (IG) program. Look for further installments in future issues.
Features
On June 18, 2015, SEC Commissioner Daniel Gallagher wrote in a statement placed on the SEC website that the SEC was sending a "troubling message": Chief compliance officers (CCOs) should not take ownership of their firms' compliance policies and procedures, lest they be held accountable for conduct that is not really their responsibility.
This article explores several recent decisions evaluating whether a tenant's rights under section 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
Reporters are under tremendous pressure to publish their stories quickly and attract readers. That makes it even more imperative for communications professionals to make it easy for journalists to remember which of your firm's attorneys are available for comment on key issues, have something to share that is both insightful and has bottom-line impact, and are readily accessible for comments.
Features
Summer has just passed, and we are all heavily involved in the final months of the year. Nevertheless, now is the time to prepare for next summer, and here is why.
Features
The electronic format that electronically stored information is produced in is a necessary component of e-discovery. This article offers a primer on production format issues by diagramming a template request in order to explain both the technical meaning and practical significance of the terms.