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Features

Sales Speak: Closing Business: Four Stages of a Business Relationship Image

Sales Speak: Closing Business: Four Stages of a Business Relationship

Silvia L. Coulter & Jim Cranston

A number of scholars have studied relationship development and the science/psychology around building relationships. This article looks at a perspective on four stages of relationship-building, and provides some insight into each.

Transfer Taxes Image

Transfer Taxes

Elias M. Zuckerman

When negotiating the distribution of marital property, tax consequences must always be taken into account. There are federal, state and local taxes to consider. Leaving any of these out of the equation, particularly when the divorcing couple is wealthy, can mean that assets from which the parties might have benefited are lost to the tax man.

The Case for States to Offer Film-Tax Credits Image

The Case for States to Offer Film-Tax Credits

Thomas D. Selz

The tax credits that states have made available to attract film and TV productions have presented a challenging, changing landscape to producers, as individual states add or eliminate these credits, or adjust tax credits amounts that producers can obtain. This article considers film-and-TV tax credits on a national basis and concludes with comments on new California revisions.

Features

When Is 'Not Equal' Equitable? Image

When Is 'Not Equal' Equitable?

Karen M. Platt

It is well settled that Equitable Distribution does not mean equal distribution, and we counsel our clients that the tides shift toward "equal" the longer the parties are married ' particularly if there are children of the marriage. But is that what the cases are really telling us?

Columns & Departments

Real Property Law Image

Real Property Law

ALM Staff & Law Journal Newsletters

In-depth discussion and analysis of several key cases

Upgrading to iOS 8? Image

Upgrading to iOS 8?

John Edwards

If you're still undecided about whether or not to upgrade your iPhone or iPad to Apple's latest mobile operating system, here are five good reasons why you should immediately download and install iOS 8 ' and five good reasons why you may wish to hold off.

A Checklist Guide To California's Revised Film Tax Credit Image

A Checklist Guide To California's Revised Film Tax Credit

Schuyler M. Moore

This article discusses California's revised film tax-credit legislation, AB 1839, passed in September 2014. California is attempting to play catch-up with other states that offer tax subsidies for local production ' and while California's provisions are not as generous as other state tax credits, the new legislation provides substantial benefits for film and television production in California.

Features

Leadership Mistakes Image

Leadership Mistakes

Aleta Norris

Leadership. It's an accidental career. Yet, too many leaders are leaving their leadership to chance. They have not sought out the skills to lead intentionally and confidently.

Trust Planning Image

Trust Planning

Martin M. Shenkman

As discussed last month, modern trusts are, in general, more protective than trusts created even in the recent past. In Part Two herein, the author explains how an existing trust may be made more "divorce-proof," offers some hypothetical examples of the treatment trust funds may be given in divorce, and describes some lesser-known trust-related problems to be avoided.

Supreme Court Broadens Ability to Obtain Attorney's Fees in Patent Cases Image

Supreme Court Broadens Ability to Obtain Attorney's Fees in Patent Cases

Kristin Shusko

The Supreme Court has recently issued opinions relaxing the standards for awarding attorney's fees against a patent enforcer, beginning with its decision on April 29, 2014, in <i>Octane Fitness, LLC v. ICON Health and Fitness, Inc.</i>

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